Hi, I’m
Christeena Sabu
New Delhi
The future depends on what you do today
Mahatma Gandhi
Summary
Experienced Statutory Auditor and Certified Public Accountant (License Awaited) with 4+ years of extensive experience in the Financial Services - Real Estate and Construction Industry at Deloitte & Touché AERS India Pvt Ltd. (Big 4) . Currently spearheading elevated service delivery on audits of large, listed (PCAOB) and private (AICPA) entities across U.S. with annual revenue ranging up to ~$6 Billion with focus on innovation, automation and value creation.
Overview
5
years of professional experience
Work History
Deloitte And Touche AERS India Pvt. Ltd.
Audit and Assurance Senior
06.2021 - Current
Job overview
- Involved in supervision, review and execution across various phases of audit ranging from planning, fieldwork to statutory reporting on a portfolio of engagements within Construction and Financial Services - Real Estate Industry.
- Spearheaded and planned engagements by assessing risk factors to design effective audit strategies. Utilized analytical procedures to identify potential areas of material misstatements including sensitivity analysis for significant management estimates. Drafted memorandum detailing audit procedures for construction contracts, scoping and risk assessment, Auditor Report and ICFR Opinion, and Management Representation Letters.
- Documented and evaluated various systems of internal controls for Sarbanes Oxley (SOX 404) Compliance. Collaborated with internal audit teams for client led process walkthroughs in order to identify controls relevant to mitigate the risks of material misstatements with respect to various Account Balances, Classes of Transactions and Disclosures. Actively involved in the preparation of process flow diagrams to elaborate the financial reporting cycles.
- Rigorously involved in testing of Design and Implementation (D&I) and Operating Effectiveness (OE) in accordance with SOX 404. Tested each component of the 2013 COSO framework, management review controls and process level controls for operating effectiveness in order to conclude on ICFR.
- Conducted substantive testing procedures (test of details and substantive analytical procedures) to verify the accuracy and completeness of financial statements. Tested assertions for various significant account balances, transactions and disclosures viz. Revenue recognized from long-term Construction Contracts (including Variable Consideration), Job Costs, Lease Revenue, Operating Expenses, Contract Assets/Liabilities, Right of Use Assets and Liabilities, Cash, Notes Payable and Credit Facility including Covenant Compliance, Property, Plant and Equipment, Intangible Assets including Goodwill and Impairment, Investments, Equity (including Share Based Compensation), Accounts Receivables, Accounts Payables, Accrued Liabilities, Fair Market Value Disclosures underlying Investments, Backlog Disclosures (ASC 606 Specific), Going Concern Analysis, Related Parties, Subsequent Events, Statement of Cash Flows, Related Parties, and Commitments & Contingencies. Examined the accuracy and completeness of supporting schedules provided by clients while ensuring that the procedures comply with Deloitte guidance and applicable audit quality standards.
- Demonstrated expertise in accounting principles, auditing standards, and financial reporting requirements. Reviewed Financial Reporting Checklists prepared by the clients to evaluate compliance with U.S. GAAP and SEC rules and regulations. Evaluated SOC 1 Type 2 Reports to gain evidence of the operating effectiveness of controls at the client's service organization.
- As part of audit procedures to address risks of management override of controls, coordinated with EQCR, Partner and Senior Managers to strategize an effective and efficient design of Journal Entry Testing approach . Obtained an understanding of the FRP Controls Over Journal Entries to produce a Design of Journal Entry Testing, documented fraud risk factors and tested Journal Entries representing characteristics of audit interest.
- SPoC from USI for the primary team from US Member Firm, leading the collaboration efforts of USI team enabling higher ownership to deliver 20k+ audit hours. Optimized savings of >300 audit hours by collaborating with Analytics Team on automation of trial balance, operating expense risk assessment analytics, and determination of long-term construction contracts signifying characteristics of audit interest (COAIs) using Power BI.
- Assisted Senior Managers and Managers in budgeting, planning and managing multiple audit engagements for SEC-registered public clients and AICPA-registered private clients with annual revenues ranging from $10M to $6B. Monitored the financial performance of projects, involving focus on optimizing profitability by audit timelines, briefings, supervision and delivery of audit work. Coordinated with cross-functional teams like Center of Excellence (COE) for specialized areas like Actuarial Valuation of Pension Plans, Audit Project Integrator (API) Team, Conflict and Background Check team, Advisory and Tax Teams.
- Handled SOX 404 Internal Control Implementation on a private client with revenue < $22M through Deloitte's extended audit arm – Accounting & Reporting Advisory (ARA) Services. Communicated potential weaknesses and recommended improvements to client's management through preparation of clear and concise reports. Also interfaced with External Audit (PwC) to coordinate annual SOX 404 testing of high-risk areas (Corporate Accounting, Disclosures and Treasury) on a public client with revenue <$2B.
- Provided sector focus training to team members enabling them to deliver on complex areas including contract revenue, loss making contracts and forecast to complete. Served as a mentor to new staff , assisted in defining performance objectives and providing constructive guidance .
- Actively engaged in facilitation of multiple trainings to New hires on Audit Methodology on ASC 842 and ASC 606, Internal Controls and Project Management. Also partook in Recruitment drives, annual firm events and CSR Events.
- Currently responsible for supervision and training of 6 staff auditors. Also responsible for establishing and maintaining strong relationships with key client personnel in the client's finance/accounting department.
Deloitte & Touche AERS India Pvt. Ltd.
Audit Assistant and Senior Assistant
08.2018 - 05.2021
Job overview
- Executed multiple audit procedures viz. substantive procedures, tie outs, reconciliations and planning forms for a publicly-traded company in the construction industry, REITs and REPE. Handled multiple engagements concurrently, meeting project deadlines and budgets.
- Performed fieldwork in all significant accounts ranging from cash to equity. Prepared detailed workpapers documenting testing procedures and results.
- Interpreted and presented various PCAOB, SEC, IAS, GAAP issues and recent accounting pronouncements. Prepared, analyzed, reviewed and interpreted financial statements and footnote disclosures.
- Reviewed, tested and documented clients' internal controls, control procedures and business processes . Coordinated with internal audit team to ensure compliance with auditing standards and regulations.
- Drafted summarization of Audit and Board Meeting Minutes, Management Representation Letters, Audit Reports, Related Parties, Going Concern, Litigation and Subsequent Events Analysis, and Communication to those charged with governance .
- Assisted US teams in performing risk assessment process using financial analytics tools and industry benchmarking on each engagement and identification of related fraud and/or audit risks. Researched each client to obtain sufficient knowledge on background of Company, understanding of business operations and client's industry position with its competing peers and effectively communicated an awareness of relevant technical and industry accounting developments.
- Conducted interviews with key personnel to gain understanding of business operations and control environment for a newly listed REIT.
Education
Certified Public Accountant, American Institute Of CPAs, California Board
from BEC - 92, REG - 91, FAR - 88, AUD - 86
01.2021
All India Management Association, New Delhi, India
Post Graduate Certificate in Management from Accounting And Business Management
04.2023
Jesus And Mary College, University of Delhi, New Delhi, India
Bachelor of Commerce (Honors)
06.2018
Skills
- External Audit
- Internal Controls
- Engineering & Construction Audit
- Financial Services - Real Estate Audit
- Data Analytics
- Team Management
- Stakeholder Management
- Project Planning and Monitoring
- Strategy & Operations
- Fraud Analysis
- MS Office - Excel, Word & PowerPoint
- Resource Allocation
- Audit Innovation
- Attention to Detail
- Timely Communication
- Resilience and ability to thrive in a pressurized environment
Accomplishments
- Lead Senior engaged in the audit planning, execution and reporting of multiple clients in the public and private sector delivering > 20k hours .
- Received exceptional performance awards for consecutive years ( Spot Award – 2018; Applause Award 2019 – 2023; Outstanding Performance Award – 2023) at Deloitte.
- Core Member of Certified Public Accountancy Committee for Deloitte USI Practice. Actively involved in mentoring of several aspiring CPA candidates towards accomplishment of goals.
- Brand Ambassador for Deloitte USI Purpose Office, a team that works for cutting across all different backgrounds and creating an impact in community by building up sustainable efforts with an intent to make a lasting impact on hundreds of lives.
- Led a team of ~ 75+ professionals across Audit, Consulting, Advisory and Tax Teams volunteering for firm wide CSR drive in visiting schools for children from underprivileged backgrounds.
- Scored positive feedback from stakeholders in the client's Accounting and Reporting Team.
Languages
English
Hindi
Additional Information
- Marital Status - Unmarried or Single.
- Passport Number and Validity - P5439849, Valid till January 31, 2027
- Right to Work Status: Sponsorship required
Availability
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