George D. Kambouris BBA, MBA USA 32 Mitrou Street, Piraeus, Greece th Street Long Island City, New York, USA 11105
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1 George D. Kambouris BBA, MBA USA 32 Mitrou Street, Piraeus, Greece th Street Long Island City, New York, USA Tel EDUCATION Master of Business Administration (MBA), a two year program, major Accounting, minor Finance, St. John s University, Union Turnpike and Utopia Parkways, Jamaica, New York, USA. Overall grade point average 9.58 of 10 (3.75 of 4 USA). Active in student government and student activities. Elected Vice President student affairs. Bachelor of Business Administration (BBA), major Accounting, The Bernard M. Baruch College of the City University of New York, 23 rd Street, New York, 10010, USA. Active in student activities for 4 years. Elected as Senator of Business Administration of the student government for 4 consecutive years representing the student population. Elected President of the Senior Affairs Committee responsible for the graduation ceremony and completion of the annual student yearbook. Elected in Who s Who Among Students in American Colleges and Universities. PROFESSIONAL EXPERIENCE With specialization in accounting and finance, my professional multinational business work experience of more than 18 years includes, at the New York Headquarters, USA, the big 5 international Certified Accounting Firm Deloitte and Touche based in New York, USA as financial auditor which included major audit clients such as Merrill Lynch Inc., Saudi Aramco in Saudi Arabia, the global manufacturing conglomerate Colgate Palmolive Company based in New York, USA as Corporate Management Internal Auditor with management audits in Toronto, Montreal and Quebec Canada, California, New York, Kansas, Texas in the USA, Italy, Spain, Greece, Portugal, Sweden, Denmark in Europe and Sydney in Australia, the global conglomerate Macmillan Inc. based in New York, USA as Supervisor Corporate Management Internal Auditor with audits in California, New York, Texas, Toronto, Quebec and Montreal Canada and the New York City Financial Information Services Agency FISA.
2 My professional experience also includes the big 5 international Certified Accounting Firms KPMG CPA s and Ernst & Young CPA s in Greece and the petroleum company ADNOC in the United Arab Emirates. In summary, my professional experience includes the following: DELOITTE & TOUCHE (USA) Global Headquarters 2 Broadway, New York, USA Global Certified Accounting Firm One of the largest 5 global accounting firms in the world (Big 5). Served in the Department of External Financial Accounting Audits as Assistant Senior Auditor responsible for the financial audits and internal control of major financial institutions such as Merrill Lynch, New York, and other major manufacturing companies with headquarters in New York. In addition participated in the major audit client SAUDI ARAMCO in Saudi Arabia. The audits were based on American generally accepted auditing standards and procedures with the objective to express an opinion as to the fairness of the financial statements taken as a whole. All financial audits included, initially, internal management control reviews of all company activities in order to establish the reliability of internal control and determine the extent of testing of the accounting books and records. Based on this review the audits performed included examination of cash in banks, cash on hand; banking and finance; accounts receivable, receivable aging, establishment of credit limits, collections management, establishment and adequacy of reserves for old and delinquent uncollectible accounts; property plant and equipment that included accountability and control of all the plant assets, testing of depreciation, analysis of the age of the assets, review and determination of obsolete assets and determination of idle equipment; inventory, inventory valuation, inventory reserves for slow moving and obsolete inventory and cost accounting; shortterm liabilities including short-term loans, review of vendor balances and aging; examination of long-term bank loans; examination of bond accounting; detailed examination of domestic and international sales and sales management; review of cost of production; analytical review of all expenses including ratio analysis; and other analyses and reviews. At the end of each audit, provided the Corporate Office Management and the Financial Controller with a confidential Executive Management Report disclosing the weaknesses in internal control and generally in all company operations and the related recommendations for implementation.
3 COLGATE PALMOLIVE COMPANY Global Headquarters 300 Park Avenue, New York, USA Global Diversified Manufacturing Corporation with major manufacturing operations in the USA and manufacturing subsidiaries in all major countries in Europe, Australia, Canada, Africa, Asia and Latin America. Served as Internal Financial and Operational Auditor and as In- Charge Auditor of the parent company at the 300 Park Avenue, New York Headquarters responsible for the financial and operational audits of every division and department at the headquarters, all domestic (American) manufacturing and nonmanufacturing operations, divisions, branches, subsidiary companies and affiliates, international manufacturing and nonmanufacturing operations, divisions and subsidiary companies as follows: - Operational and financial audit corporate office in Milan, Italy - Operational and financial audit corporate office in Athens, Greece - Operational and financial audit corporate office in Denmark - Operational and financial audit corporate office in Sweden - Operational and financial audit corporate office in Madrid, Spain - Operational and financial audit in Lisbon, Portugal - Financial audit of Precision Golf Forging Inc. Sydney, Australia - Operational and financial audit in Georgetown, Guyana - Operational and financial audit in Trinidad & Tobago - Operational and financial audit in Kingston, Jamaica - Operational and financial audit of the plant in Toronto, Canada - Operational and financial audit of operations in Kansas, Missouri - Operational and financial audit of Carolina Rice Co. Texas - Financial audit of Ram Golf Inc. in Chicago, USA As an in-charge auditor, responsibilities included preparation of the audit plan, assignment of the audit areas to the auditors, communication with the Audi tees, organization of the pre-audit work and pre-audit questionnaires at the office, recommendation for the necessary orientation for each audit location, participation in the necessary interviews with division directors and the Financial Controller in order to become more familiar with the prospective audits and to obtain appropriate management guidance and instructions for the effective completion of the audits. The financial audits performed were based on the annual audit plan and involved pre-audit work at the office, evaluation of the preaudit questionnaires, analytical reviews that included ratio analysis of the financial statements of the companies under audit, and discussions with the Audit Director prior to commencing the
4 audits. Each audit included evaluation of internal control and sample transaction testing. The audits involved balance sheet reviews and included examination of cash on hand, cash in banks, examination of accounts and notes receivable, examination adequacy of reserves for old and delinquent uncollectible accounts, examination of property plant and equipment, testing the depreciation expense, examination of inventory and inventory valuation, examination of inventory reserves for slow moving and obsolete inventory, examination of short-term liabilities including short-term loans, review of vendor balances and aging, examination of long-term bank loans, examination of bond accounting, examination of capital structure, determination of net assets value, examination of investments, examination of accrued expenses and revenues, detailed examination of domestic and international sales and sales management, examination of cost of production, analytical review of all expenses including ratio analysis, performance of other analyses and reviews and fairness of presentation in the books. The operational audits performed involved same pre-audit work as the financial audits and included examination of cash, cash management, banking and finance; accounts receivable, receivable aging, new customer analysis, old customer performance, establishment of credit limits, collections management, delinquent customer management, establishment and adequacy of reserves for old and delinquent uncollectible accounts; property plant and equipment management that included accountability and control of the assets, determination of depreciation, review of reasonableness of estimated resale value, analysis of the age of the assets, review and determination of obsolete assets with management, and determination and management activity over idle equipment; inventory and inventory management, inventory reserves for slow moving and obsolete inventory, warehousing, shipping and receiving, traffic and control activities, cost control, overflow warehouses; short-term liabilities including short-term loans, review of vendor balances and aging, and review of short-term liability management; examination of long-term bank loans; capital structure; determination of net assets value; detailed examination of domestic and international sales and sales management; review of cost of production; analytical review of all expenses including ratio analysis; examination of personnel department activities, examination of payroll, examination of unclaimed wages and other analyses and reviews. Participated in a three month Cost Accounting seminar of the manufacturing operations in New Jersey The financial and operational audits also included a) review of the system of internal management control of all company activities
5 using questionnaires, transaction testing and interviews of management and staff, and b) an end of audit detailed executive management report to subsidiary management, the Corporate Office Management in New York and the Corporate Controller, disclosing the recommendations of the audit findings generated from the audits and implementation schedules. Developed audit programs and audit questionnaires for many audit activities. THE HERTZ CORPORATION Global Headquarters 660 Madison Avenue, New York, USA Global Services Corporation in the rent-a-car, rent-a-truck and heavy equipment rental business in all states and cities in the USA and in all major countries in Europe, Australia, Canada, Africa, Asia and Latin America. Served as Audit Supervisor of more than 40 audits in the Operational Audit Department responsible for operational audits in the rent-a-car, rent-a-truck and heavy equipment rental businesses of the company in all states and cities in the USA. My responsibilities included: Operational Management Audits At the corporate headquarters I was responsible for: - the planning of all audits at the headquarters and assigning audit areas to auditors in the field at the rent-a-car, rent-a-truck and heavy equipment rental audit locations, - the supervision on a weekly basis and preparation of the weekly status reports of 2 to 3 audit teams running at the same time at different states and cities in the USA, - Closing the audits at the field locations of the rent-a-car, rent-atruck and the heavy equipment rental audit locations, - Writing of the Management Reports of each audit that included the audit findings, recommendations and management comments, - Conducting the exit conference at the end of each audit, - Performing the auditor evaluations at the end of each audit Sale and Acquisition Activities Served as one of the lead auditors in the sale of the company s rent-
6 a-truck division and in the acquisition of companies. Procedures Developed company operating procedures and recommended enhancement of existing procedures covering a number of operating areas of the company s subsidiaries. MACMILLAN INC. Corporate Headquarters 866 third avenue, New York, USA Global Diversified Publishing Corporation Served as Supervisor In-Charge Internal Financial and Operational Auditor of the parent company at the Corporate Headquarters 866 Third Avenue, New York, USA responsible for the financial and operational audits of all Corporate divisions and departments at the corporate headquarters of all American operations, divisions, branches, subsidiary and affiliated companies, and all Canadian branches, divisions and subsidiary companies as follows: - Macmillan Inc. Parent Company, USA - Macmillan Publishing Company, USA - P. F. Collier Encyclopedia Inc. USA - G. Shirmer Music Corporation, USA - Berlitz Schools of Languages Inc., USA, CANADA - Gump s Retail Stores, San Francisco California, Dallas Texas, and Beverly Hills California - other subsidiary companies in the USA and Canada. Responsible also a) for special projects financial and non-financial in nature b) financial audits prior to acquisitions of companies in the USA and Canada c) financial audits for sale of branches and subsidiaries d) other projects. FINANCIAL INFORMATION SERVICES AGENCY OF THE CITY OF NEW YORK Headquarters 111 Eighth Avenue, New York, USA Major New York City Agency that was responsible for all EDP Computer operations for the City of New York that employed over employees. Served as Senior In-Charge Internal EDP Computer and Operational Auditor of the agency Headquarters 111 eighth avenue, New York, USA responsible for operational audits of every department in the agency. As an audit assignment in-charge auditor, I was responsible for the a) planning of each audit assignment, b) performance of major aspects of the audits and c) writing the
7 executive management report to the Director of the agency disclosing the major findings and recommendations of audit activity. The audits included, but not limited, to the following: - EDP audits of the agency in an OS MVS/XA computer environment - Computer Security Audits of the ACF2 security system - Contingency planning audits - Disaster recovery audits ABU NATIONAL OIL COMPANY Abu Dhabi, UAE. Major Global Diversified Oil Company based in Abu Dhabi, UAE. Selected from the USA, served as Senior Internal Management Auditor responsible for audit examinations and reviews of all divisions and departments at the Corporate Headquarters in Abu Dhabi, of all operations of the company, all external divisions, all refinery and gas plants, the housing authorities that represented towns in excess of families, the education academy, the recreation facilities, the restaurants and the corporate club. The planning of the audits was performed based on a detailed Risk Analysis Model as prescribed by the Institute of Internal Auditors in the USA. Participated in the three year plan of all audit activities of the parent company and of all the divisions, departments and subsidiary and affiliate companies that included the following: o Corporate Accounting division o Corporate Finance division o Corporate Public Relations division o Corporate Refinery operations division o Corporate Purchasing and procurement division o Corporate Fire and safety division o Corporate Legal division o Corporate Personnel division o Corporate Payroll division o Corporate Sales of petroleum products division o Corporate Materials and Supplies division o Corporate Maintenance Management division o Corporate EDP (Computer) division o Habsan Gas division o Al Ruwais Refinery operations o Am al Nar Refinery operations o Al Ruwais Housing Authority operations o Am al Nar Housing Authority operations o Medinat Zayed Housing Authority operations
8 Responsibilities included: a) design and organization of each audit assigned based in generally accepted American accounting and American auditing and internal auditing standards and procedures of the company b) testing of the reliability of the system of internal control, c) selection and testing the adherence of established operating policies and procedures, d) testing of the efficiency of operations, e) determination of effectiveness of departments, operations, divisions and branches f) reporting the findings and recommendations to management for corrective action to be taken. Assisted in the development of a management reporting system for all audit activities of the company in assistance to the Operational audit manager. KPMG PEAT MARWICK (ATHENS GREECE) Global Headquarters USA Global Certified Accounting Firm One of the largest 5 global accounting firms in the world (Big 5). Served in the Department of External Financial Accounting Audits as Supervisor Senior Auditor at the branch office in Greece. Main responsibilities and duties included: a) the design and annual scheduling of each audit, b) the selection of the staff auditors representing the audit team, c) development of the great importance audit budget for each company audit disclosing the hours required for each area as well as the cost of each level of audit staff including the partner, d) development and enhancement of all the audit and pre-audit questionnaires, e) supervision of the audit areas performed by the audit staff, f) on the job training g) management report and preliminary audit opinion, h) meetings with the partner in charge and other audit activities. Main client companies included major subsidiary companies of American corporations in Greece. The audits were based on the American generally accepted auditing standards with the objective to express an opinion as to the fairness of the balance sheet and the financial statements taken as a whole. All the audits performed were FULL SCOPE AUDITS and included examination of working capital, cash, banking and finance; accounts receivable management, collections management, delinquent customer account management, reviews for the determination of the adequacy of reserves for old and delinquent uncollectible accounts, audit of property plant and equipment, determination of the annual depreciation, review and determination of obsolete assets with management, examination and accounting over idle equipment, audit of inventory, inventory reserves, slow moving and obsolete inventory, audit of short-term liabilities
9 including short-term loans, examination of long-term bank loans, detailed examination of domestic and international sales and sales management, review of cost of production, analytical review of all expenses including ratio analysis and other analyses and reviews. The audits also included internal management control reviews of all company and upper management activities in order to establish the reliability of internal control and determine the extent of testing of the accounting books and records. In addition, I was responsible for the preparation of the end of the audit executive management report that disclosed the major findings and recommendations of the audit to the company s management. ERNST & YOUNG (ATHENS, GREECE) Global headquarters USA Global Certified Accounting Firm One of the largest 5 global accounting firms in the world (Big 5). Initially hired to be the in-charge to develop the internal business of the firm, I was involved in a number of internal audits most notable the audit of a Casino in northern Greece and the Greek Stock Exchange. In addition, duties included supervision of external audits of major subsidiaries of American companies in Greece, due diligence reviews, consulting and other activities. With the main objective of each external audit to express an opinion as to the fairness of the balance sheet and the financial statements taken as a whole, responsibilities included: a) the design and annual scheduling of each audit, b) the selection of the staff auditors representing the audit team, c) development of the great importance audit budget for each company audit disclosing the hours required for each area as well as the cost of each level of audit staff including the partner, d) development and enhancement of all the audit and pre-audit questionnaires, e) supervision of the audit areas performed by the audit staff, f) on-the-job training g) management reports and preliminary audit opinions, h) meetings with the partner-in-charge and other audit activities. All the external audits performed were FULL SCOPE and included examination of working capital, cash, bank balances, accounts and notes receivable, credit limits, collections management, delinquent customer management, reviews determination of the adequacy of reserves for old and delinquent uncollectible accounts, audit of property plant and equipment, determination of the annual depreciation, review and determination of obsolete assets with management, examination and accounting over idle equipment, audit of inventory, inventory reserves, slow moving and obsolete inventory, cost of warehousing and shipping, audit of short-term liabilities including short-term loans, examination of long-term
10 bank loans, detailed examination of domestic and international sales and sales management, review of cost of production, analytical review of all expenses including ratio analysis and other analyses and reviews. The audits also included internal management control reviews of all company and upper management activities in order to establish the reliability of internal control and determine the extent of testing of the accounting books and record. In addition, I was responsible for the preparation of the end of audit Executive Management Report of findings and recommendations to client management. ACADEMIC My academic experience of more than 15 years with diversified EXPERIENCE colleges and universities includes teaching, among other, courses in accounting, auditing, internal auditing and general business which commenced as adjunct MBA faculty in It includes 5 years with La Verne University of California USA, Athens Campus as adjunct Professor of Accounting and 5 years at the American College of Greece as Adjunct Professor of Accounting and Finance. Analytically, my academic experience includes the following: - LA VERNE UNIVERSITY CALIFORNIA, USA Athens, Greece Campus Served as adjunct Professor of Accounting. The University offered bachelor and master degree programs, and it was rated as the best private University in Athens Greece with student population that included the upper class of Greek Society. My taught courses included financial accounting and management cost accounting. My assigned responsibilities included the design and development of the curriculum of the courses taught, the preparation of the outline for each course with specific lecture dates, midterm and final exam dates and specific assignments for each topic, preparation of the mid-term and final exams, recommendations for accounting textbooks to be used each year, research for membership in professional accounting and business organizations, participation in academic committee activities, recommendations for course enrichment and enhancement, student academic advising and special projects. - THE AMERICAN COLLEGE OF GREECE, Athens, Greece, Served as Adjunct Professor of Accounting in the accounting and finance department, with the unique for the College expertise in auditing and internal auditing. The College had a
11 student population of over and three campuses in Athens Greece. Taught courses included Financial Accounting, Corporate External Auditing, Internal Auditing and Management Accounting. I was the first professor that developed, proposed and taught the internal auditing course at the College. I was the only professor that was solely assigned, due to my extensive diversified auditing experience, to develop the course outlines, to select the books and to determine the course material to be taught for the courses Internal Auditing and Corporate Auditing in all three campuses of the College. My responsibilities included: a) the preparation of the course outline for each course with specific lecture dates, midterm and final exam dates and specific assignments for each topic, b) the development of the mid-term exams and proposals to the committee of problems to be included in the final exams, c) student advisory services d) student curricular guidance e) the selection and recommendation for accounting and auditing textbooks to be used, f) recommendations for membership in professional organizations g) participation in academic committee activities h) participation in conferences, i) development of work study programs, j) initiation of contacts with businesses for recruitment of accounting and finance graduates. - THE ATHENS TECHNOLOGICAL EDUCATIONAL INSTITUTE Athens, Greece, 2000 to Average student population students. Served as Adjunct Lecturer of Accounting of the School of Business and Economics in the departments of Business Administration, Sales and Advertising Management and Tourism Management. My taught courses included General Accounting, Corporate Accounting, Cost Accounting and Management Accounting. With average student class participation in excess of 140 students, my responsibilities included: - the design and preparation of study material of each course, - the development of the curriculum of the courses taught, - the preparation of the course outlines, - preparation of the final exams, - recommendations for accounting textbooks to be used - participation in academic committee activities, - responsible for recommendations of course enrichment - responsible for student academic advising in accounting - responsible for assignment of projects and case studies.
12 Served as supervisor for the mandatory thesis for the bachelor degree program with topics which included: tourism management and internal control, stock analysis of hotels in Greece, accounting for tourism, the management control needs of hotel business. - THE PIRAEUS TECHNOLOGICAL EDUCATIONAL INSTITUTE, Piraeus, Greece, 2001 to Average student population in excess of students. Served as Adjunct Lecturer of Finance in the Accounting Department of the School of Business and Economics. Taught courses included the Senior Business Seminar and Investment Portfolio Management of stocks, bonds and other financial instruments. The Senior Business Seminar involved a 6-month research project with minimum of a 50-page research paper for topics in finance or accounting. The seminar included the weekly lectures, visitation and interviews with company executives and the in-class presentation. With average student participation in excess of 100 students, my duties and responsibilities for the portfolio management course included the preparation of each course material, the preparation of the course outlines, assignment of homework and case studies, preparation of the final exams, recommendations for textbooks to be used each year, participation in academic committee activities, recommendation and implementation of the course enrichment and enhancement, and student academic advising. Supervised numerous mandatory theses required for bachelor degree program with topics in accounting of manufacturing business, accounting of hotel and motel industry, accounting of banks, financial analysis of corporations in Greece, organization of the accounting department of small and medium size businesses, tax accounting, financial theory, investments in stocks and corporate bonds, portfolio theory and practice, risk management of investments, fundamental analysis, risk and return and others. - TECHNOLOGICAL EDUCATIONAL INSTITUTE OF THECITY OF LAMIA, Lamia, Greece, 2008 present. Presently serve as full-time Lecturer of accounting since May 2008 in the School of Business and Economics in the Sales and Advertising Management Department with the sole for the Institute expertise in accounting, auditing and finance. I recommended, and the University Board accepted, the accounting courses to be taught at the department, recommended
13 business courses in financial accounting, and provided the course material that was included in the department s new course bulletin. I developed the course outlines, the course material and textbook notes of all accounting courses taught at the department that include Financial Accounting, Corporate Accounting and Management Accounting to be used also by all the adjunct accounting faculty and the textbook notes for the course Investments Advanced Investment Topics which includes fundamental and technical analysis of investments. I am solely responsible for: a) the preparation of the course outlines for each course, b) the preparation of the final exams, c) recommendations for accounting and finance textbooks, d) textbooks to be used as reference material in the library and e) all matters relating to accounting. I have served as a member of the committee for the selection of academic books for the year , I have served as member of the committee for the selection of adjunct faculty for the year Developed eight (8) course outlines and course material for the ERASMUS European student exchange program. I have written, in both Greek and English versions, a number of textbook notes, as I disclose analytically below, for the general accounting, cost accounting, and management accounting courses and textbook notes for financial statement analysis. Other responsibilities include accounting research activities, the enrichment and enhancement of the business courses, student academic advising, and supervision of the mandatory student senior year thesis/dissertation. BUSINESS ARTICLES RESEARCH ACTIVITIES Business articles completed or in process of completion include the following: Accounting - Financial Statement Analysis as a Basis for Decision Making - The Case of Audio Visual S.A., Greece. Accounting-Financial Statement Analysis, Bottom Line and Liquidity - The Case of Atlantic Supermarkets S.A., Greece Accounting - Financial Statement Analysis as a Basis for Decision Making - The Case of Cosmote S.A. and Vodafone
14 S.A. Greece. The Internal Audit Process and Corporate Governance. Accounting Education as a Vehicle to Business Career Success. International accounting reporting for decentralized business entities. The role of the internal auditor and management s perception of the internal auditing activities. Collusion and internal auditing. Conservative accounting practices the case of Greek companies. Professional internal auditing and advancement in the corporate ladder. UNIVERSITY TEXTBOOK NOTES My extensive diversified experience in all areas of business has equipped me with the tools to write textbook notes for the courses that I taught as follows: Financial Accounting textbook notes. The textbook notes include topics in general accounting, corporate accounting, an introduction to cost accounting, and feature a multitude of problems and case studies and incorporate both the American and the International generally accepted accounting principles. Management Accounting textbook notes. The textbook notes include an introduction to accounting, cost accounting, and topics in management accounting. They feature a multitude of problems and case studies and incorporate both the American and the International generally accepted accounting principles. Internal Auditing textbook notes. The textbook notes include topics in general accounting, corporate accounting, but mainly focus on internal auditing procedures. The notes feature a multitude of case studies and incorporate the American Institute of Internal Auditor guidelines and standards. Financial Statement Analysis textbook notes. The textbook notes include topics in general accounting, but focus mainly on financial statement analysis application of American firms and they feature many case studies. Internal Auditing of Small Business Corporations textbook notes. The textbook notes include, among other, internal control testing procedures that would be applicable to small business corporations.
15 Lexicon of Accounting. This Lexicon includes accounting terms in English and the related translation in Greek and Greek accounting terms from Greek to English. MEMBERSHIPS IN PROFESSIONAL ORGANIZATIONS - Serve as member of the Hellenic Chamber of Commerce licensed to perform audits of companies in Greece and express opinion as to the fairness of their financial statements. - Served as member of the prestigious IIA Institute of Internal Auditors New York Chapter. - Served as member of the Information Systems Audit and Control Association in the USA. - Served as voting member of the Hellenic American Union in Greece. PERSONAL Married, with two teenage boys FOREIGN LANGUAGES University level spoken and written American English. I have some knowledge of French.
2. 2003, Diploma in Social Science Research Methods, University of Wales, Cardiff,, UK.
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