Kseniya LAHNO

Participated in the audits of the corporate portfolio across APAC geographies either as Team Member or as Head of Assignment. Credit review from proposal, including Know Your Client (KYC), to implementation with focus on sustainability-linked deals across classic credit, transaction banking and export finance solutions. Environmental & Social Governance (ESG) referent within Hub APAC Internal Audit.

Main tasks include:

• Review and identification of risks pertinent to the audited scope / activity, analysis of associated controls and testing of compliance with internal regulations.
• Formalization of working papers and archiving of supporting documentation for audit findings in the dedicated Internal Audit workflow tool.
• Providing valuable insights to management by presenting clear and concise audit findings in a professional manner.
• Supporting management in developing action plans to address identified issues, promoting timely resolution of audit findings.
• Preparation and distribution of audit reports to appropriate addressees.
• Evaluation of compliance with regulatory requirements, mitigating potential risks and protecting organizational reputation (regulatory driven audits); and
• Participation in the annual risk assessment exercise, calibrating the audit plan.

Led the Internal Audit function of a corporate bank with a limited market share (134 FTEs, ranked 93rd in assets and 74th in capital among Russian banks as of October 1, 2021) with direct exposure to senior management and regulatory authorities.

Main tasks included:

• Performing internal audits of financial and departmental operations; and bolstering organizational integrity by conducting ethics and compliance audits.
• Designing and executing annual and multi-annual audit plans, calibrated through annual risk assessment exercise, to ensure that high-risk areas of business are closely monitored in line with company objectives.
• Supporting strategic decision-making by providing senior management with actionable insights from audit findings at Management Boards, Supervisory Boards and Internal Control Committees.
• Ensuring adherence to audit standards and regulatory requirements by keeping abreast of changes and implementing necessary updates in audit procedures.
• Fostering culture of transparency and accountability, conducting regular meetings with other Internal Control System actors (RISK, Compliance) to discuss common challenges.
• Facilitating knowledge sharing, creating comprehensive internal audit manual for ongoing reference.
• Maintaining up-to-date knowledge of industry trends and emerging risks, ensuring relevance in audit approach and methodology.
• Participating in special projects, providing subject matter expertise on internal audit practices (implementation of Internal Capital Adequacy Assessment reporting to the regulator).
• Contributing to a positive work environment by collaborating effectively with colleagues across all levels of the organization.
• Conducted special investigations as requested by senior management or the board of directors, maintaining confidentiality throughout the process.

Performed audit assignments either as a Team Member or as a Head of Assignment, coordinating auditors / audit teams across CEE geographies for cross-border audits on transversal topics, such as corporate governance, regulatory reporting and legal setup. In parallel, remotely ran the office as Head of Internal Audit of BNP Paribas Bank JSC (Moscow, Russia) from October 2018 to December 2019.

Alongside core audit tasks that included completing audit papers by thoroughly documenting audit tests and findings; and delivering comprehensive audit reports with key insights and action plans:

• Assessed the effectiveness of corporate governance structures, contributing to enhanced transparency and accountability within organizations.
• Mentored junior auditors, contributing to their professional development and enhancing team performance.
• Managed multiple concurrent audits, effectively prioritizing tasks to meet deadlines without compromising quality.
• Created a more collaborative work environment by fostering open communication channels between auditors, management, and other stakeholders.

Carried out audits of the processes / functions of the UniCredit Group parent company (UniCredit S.p.A.), foreign subsidiaries and subordinated Group legal entities either as a Team Member or as a Head of Assignment, with main focus on regulatory reporting and financial statements production processes (COREP, FINREP, RWA) and project management.

Alongside core audit tasks that included completing audit papers by thoroughly documenting audit tests and findings; and delivering comprehensive audit reports with key insights and action plans:

• Developed strong working relationships with key stakeholders to facilitate open communication during the audit process.
• Ensured compliance with regulatory requirements and company policies through meticulous audits and effective communication with management.
• Participated in integrating newly acquired entities into existing internal control frameworks, ensuring a smooth transition process (reorganization of UniCredit Business Integrated Solutions (UBIS)).

Carried out audits of the processes / functions of UniCredit Bank AG Singapore, Hong Kong and Tokyo branches and associated services, provided by the Global Service Providers of the Group, concerning Anti-Money Laundering (AML) / Financial Sanctions (FS), Compliance, funds transfer, accounting & regulatory reporting, loan administration, Business Continuity & Disaster Recovery Management (BCM & DRP) and operational risk.

Main tasks included:

• Review and identification of risks pertinent to the audited scope / activity, analysis of associated controls and testing of compliance with internal regulations.
• Formalization of working papers and archiving of supporting documentation for audit findings.
• Providing valuable insights to management by presenting clear and concise audit findings in a professional manner.
• Preparation and distribution of audit reports to appropriate addressees.

Carried out audits of the UniCredit Group parent company (UniCredit S.p.A), foreign subsidiaries and subordinated Group legal entities, concerning management of Special Purpose Vehicles (SPVs), regulatory reporting, setup of the Group fiscal framework and Group planning & budgeting processes.

Alongside core audit tasks that included completing audit papers by thoroughly documenting audit tests and findings; and delivering comprehensive audit reports with key insights and action plans:

• Conducted special investigations in cooperation with Fraud Investigation unit, maintaining confidentiality throughout the process.
• Conducted research and interviews with relevant stakeholders to gather evidence and build case files.
• Summarized all key information regarding investigation into detailed report for delivery to senior management.

Carried out audits of the processes / functions of AO UniCredit Bank Russia in compliance with the audit plan provided by the Parent Company (UniCredit S.p.A.) concerning financial reporting, loan administration, operational risk, Business Continuity & Disaster Recovery Management (BCM&DRP) activities.

Alongside core audit tasks that included completing audit papers by thoroughly documenting audit tests and findings; and delivering comprehensive audit reports with key insights and action plans:

• Participated in integrating newly acquired entities into existing internal control frameworks, ensuring a smooth transition process upon acquisition of AO UniCredit Bank Russia by the UniCredit Group.
• Participated in special projects as requested by senior leadership, providing subject matter expertise on internal audit (a dedicated project for adoption of Bank Of Italy 262 Law, including analysis of determination and mapping of the Bank's processes, definition of the Risk and Control Matrix etc.)

Audited joint stock commercial banks in Moscow and other cities of Russia to certify compliance of their financial reporting to IAS / IFRS as External Auditor (including analysis of financial statements overall e.g. for overstatement / stability etc. and representation of particular items) and ensure solidity and soundness of the internal control system.