Marcelo Wilson Pimenta e Souzahttps://br.linkedin.com/in/marcelo-pimenta

Maria Leide Trevisan Street, 368 +55 11 9 9603 3789 Vinhedo - SP celopimenta@yahoo.com

OBJECTIVE: EXECUTIVE POSITION IN INTERNAL AUDIT, INTERNAL CONTROLS OR GRC – GOVERNANCE, RISK AND COMPLIANCE

SUMMARY OF QUALIFICATIONS

Experience in GRC - Governance, Risk and Compliance, acting in leading multicultural teams (Brazil, North America and Europe), responsible for the implementation of the Integrity program, construction of ERM matrix and monitoring of all risks identified.

Solid knowledge of processes, acting as leader of Internal Controls and responsible for the implementation of Sarbanes-Oxley Act (SOX) - Section 404 and process improvement.

Before GRC, I worked as responsible for Internal Audit for multinational companies, leading investigative work and financial and operational audit work.

Skills developed: people management, business vision, management processes, ease of relationship at all levels, ability to alliances and influence, resilience, ability to change and transform results.

PROFESSIONAL BACKGROUND AND MAIN ACHIEVEMENTS

VOTORANTIM CIMENTOS SA (GRUPO VOTORANTIM) SEP 2013 – DEC 2016

Head of Global GRC - Governance Risk and Compliance (Aug 2015 – Dec 2016)Head of Global Internal Controls (Sep 2013 – Aug 2015)

Head of GRC encompassing the areas of Internal Controls, Risk Management and Compliance for a Brazilian multinational manufacturer of building materials, the Brazilian market leader and present in 14 countries. I was responsible for implementation and consolidation of the corporate governance model, Management of Business Risk events and implementation of the Integrity program, leading a multicultural team (Brazil, North America and Europe) of 14 people and reporting directly to the Global CFO and dotted line to the CAE - Statutory Audit Committee.

Since 2015 I was responsible for coordinating the CAE's agenda - Statutory Audit Committee, since the schedule of meeting dates, such as subjects in the agenda.

As Internal Controls Manager, I was responsible for enforcing SOx certification (AT 501) in the years 2013-2015 for Brazil, North America and Europe. Implementation of processes, risks and controls for SOx Bolivia (Cimentos Itacamba). In addition, I was responsible for monitoring the implementation of action plans mitigating issues raised by Internal Audit.

I acted as sponsor in the implementation of e-Docs (Document Management system) and SAP Cloud System for Travel (Travel and Expense system) in this case, achieving as result robustness of reimbursement process and reduction from R$ 2MM to R$ 400K of balance of the Outstanding Advances account.

I was in charge for conducting and controlling Budget area, approximately R$ 1Million.

BIMBO DO BRASIL LTDA JUN 2012 – AUG 2013

Internal Audit Manager

I was in charge for planning and carrying out financial and operational audit work in plants and sites in Brazil's most important bread company in the world in brand positioning, volume of production and sales. Mexican multinational with 8 factories and 35 sales distribution centers throughout Brazil. Leading a team of 4 people, in the review of the corporate governance model, review processes and fraud investigation, reporting directly to the Audit Department LAS (Corporate Latin South America - Buenos Aires, Argentina).

PEPSICO DO BRASIL LTDA. APR 2008 – MAR 2012

Internal Audit and Controls Manager

American multinational company, leader in the consumer goods segment (food), with 15 plants and 75 sales distribution centers located throughout Brazil.

In charge for implementation and review of processes for Sarbanes-Oxley Act (SOX), conducting fraud research, analysis and improvement of processes and financial and operational audits, leading a team of 7 people.

I have performed some SOX independent testing for other units of the company in Lima (Peru), Caracas (Venezuela) and Bogotá (Colombia).

I led the construction of ERM- Matrix Enterprise Risk Management for Brazil, being the driver of the meetings of risk identification with all senior management Brazil.

ERNST & YOUNG AUDITORES INDEPENDENTES JAN 2004 – APR 2008

Senior Advisor (AS – Advisory Services)

I have acted as in charge of the work of consulting and internal audit, mapping and identification of risks and controls, application of "Self-Assessment" tests in financial institutions and Sarbanes-Oxley Act (SOX) - Section 404 implementation in large industries such as AMBEV, Tecumseh, COSAN and Caterpillar.

As an Advisor, I had the opportunity of participate in the process of restatement of Financial Statements - years 2001 to 2004 - in FANNIE MAE, the largest American mortgage company in the Secondary Mortgage Market headquartered in Washington, DC - USA.

On 2004 Fannie Mae agreed with Federal Housing Enterprise Oversight (“OFHEO”) to take a series of steps regarding its accounting, capital, organization and staffing, compensation, governance and internal controls. Also on that year the SEC’s Office of the Chief Accountant advised Fannie Mae that it should restate its financial statements filed with the SEC.

The FIN 46 work stream was a challenging environment that required specific technical skills on a complex subject. Activities:

Performing extensive research on technical subject; Preparing securities test cases based on Fannie Mae’s portfolio; Simulating scenarios, data and conditions that could happen on the system processing; Preparing expected results and compare with the system’s calculation; Documenting test work paper and findings, report and address eventual differences detected

to key personnel of Fannie Mae; Follow up necessary improvement to system’s design

RUSSELL BEDFORD BRASIL – (GRUPO CONSULT) FEB 1997 – SEP 2003 Sr. Auditor

In charge of operational and financial audits in some industries, pension funds and service providers. Realization of due diligences and Internal Controls reviews.

Leader of a team of 4 people.

EDUCANTION AND LANGUAGES

MLP – Master Leadership Program (360 hours) – INSPER – Votorantim (In Class) Post Degree – Lato Sensu in Controlling Specialization, Universidade Presbiteriana Mackenzie/ 2004 Degree: Accounting, Pontifícia Universidade Católica do Rio Grande do Sul - PUCRS/ 1996

Portuguese, Native English, Fluency Level - ELS – Business English – La Verne, California – USA (July 2013) Spanish – Fluency Level

COURSES

Votorantim Academy Leader of the Future - Crescimentum (November 2014)

University of La Verne – La Verne, Califórnia - USA Advanced Topics Business Strategy (July 2013)

PepsiCo University Understanding the GCS – Global Control Standard – (e-learning) – 2009 Cash Flow Management – (e-learning) – 2010 Understanding PepsiCo’s P&L – (e-learning) – 2010 First Time Manager – PepsciCo Leader Academy – 2010 Effective and Efficient Controls in Business Processes – (e-learning) – 2011 Analysis and Strategic Thinking – (e-learning) – 2011

IBS Sao Paulo Project Management – (e-learning)

CERTIFICATIONS

CRC – Conselho Regional de Contabilidade (CA – Chartered Accounting) CRMA – Certification in Risk Management Assurance CIA – Certified Internal Audit – on going

INTERNATIONAL EXPERIENCE

FANNIE MAE (Restatement 2001-2004) - Major US finance company in the secondary market Mortgage, headquartered in Washington, DC - USA. Restatement of accounting work of the base years 2001 to 2004 (6 months)

NOKIA (Contract Audit) - Retail Company producer of mobile devices. Contract review with advertising agencies and marketing services in Mexico City - Mexico (3 weeks) and Buenos Aires - Argentina (2 weeks).

PEPSICO DO BRASIL LTDA. Audit Training – June 2008 and June 2009 – Purchase, NY, USA Controllers and SOX Coordinators Meeting – September 2008 – Lima, Peru Independent SOX Testing November 2010 and February 2011 – Caracas, Venezuela, October 2011 –

Lima, Peru and February 2012 – Bogotá, Colombia

BIMBO DO BRASIL LTDA. Audit Training – June 2012 – Querétaro, México and January 2013 – Buenos Aires, Argentina Administration and Finance Meeting – July 2012 – Buenos Aires, Argentina Leadership Training – February 2013 – México City, México