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Yaniss Bousta

Senior Internal Auditor


7 years experienced Internal Auditor with strong knowledge of the retail business and processes (purchase, supply chain, Security of people, goods and property, checkouts, food safety and hygiene,…), I’m currently in Dubai, seeking opportunities in the Audit field.

After participating to 20 missions as Lead Senior Auditor and leading 9 national on-site audits as Head of mission in France, I developed my ability to analyze existing processes and organizations, identify weaknesses detrimental to objectives reach, and provide management with value-added recommendations.

Work experience

Jun 2010Oct 2015

Senior Internal Auditor

Auchan (mass market retailing group, 120 Hypermarkets in France)
  • Built a model of risks map to help top managers in taking decisions and choose priorities, through three main steps :

* Identification of the situations of Risks

* Classification (ranking) of the Risks by Domain

* Evaluation of each Risk (Impact x Probability)

  • Participated in the annual risk assessment for the company to prepare annual audit plans.
  • Led national on-site audits (based on a sample of 20 to 30 hypermarkets for each mission) as "head of mission"​ :

* Preparatory phase : review of the legal texts and internal procedures, interviews with internal (and/or external) experts and concerned top managers, elaboration of the audit planning, determination of audit criteria to build the audit program used during the conduct phase, presentation of the mission to the auditors (with training program when necessary)

* Conduct phase (on-site audits) : implementation of the audit criteria to identify control and processes weaknesses and make appropriate recommendations, proofreading and validation of each audit feedback and written report

* Consolidation and finalization phase : drawing up of statistics tables to draft the consolidated synthesis report mapping out all major anomalies and proposing value-added recommendations, partnering with management to develop corrective action plans or review procedures, monitoring implementation

Thematic supervised as Head of Mission: "Safety and Security of people, goods and property"​ (2011, 2013 and 2014), "Sustainable Development and Corporate Social Responsibility"​ (2012 and 2014), "Checkouts: fraud prevention"​ (2013 and 2014), and "Contractual and Trade Relationship with Local Suppliers"​ (2011 and 2015).

  • Performed other operational audits as Senior Lead Auditor to identify and assess Risks and provide management with an opinion on internal controls, compliance with established group policies and regulatory requirements: "food safety and hygiene"​, "stocks"​, "Human Resources"​, "supply chain and warehouses"​, "organization and management"​, "gas stations"​, "after-sale services"​, "Auchan Drive"​, "jeweler’s", ...

Jan 2009Jun 2010

Internal Auditor : recovery audits

Auchan France
  • Verified the correct implementation of the company’s purchasing terms, conditions and contracts in order to identify payment discrepancies and encash unbilled revenue and amounts unduly paid to suppliers (3 million Euros recovered) : forgotten discounts, VAT errors, unenforced contractual clauses, errors in calculation of turnover subject to rebate,…
  • Collected supporting evidence (data, commercial documentation, and all information on supplier agreements and transactions) and delivered detailed descriptions of each discrepancy to validate claims before sending them to suppliers.
Sep 2007Oct 2008

Junior Auditor, recovery audits

Pay-Back Group, Warsaw (Poland)

Detected malfunctions and areas of risk in the control of our client’s purchasing processes:

  • Payment discrepancy search by analyzing supplier transactions and accounts and reconcile the accounting statements,
  • Tracking of claims sent to suppliers and reminders (120,000 Euros recovered).


Aug 2015Present

CIA (Certified Internal Auditor), currently being pursued

IIA (The Institute of Internal Auditors)


Sep 2001May 2005

Product Marketing Specialization

SKEMA Business School
Sep 1999May 2001

Class for entrance to "Grandes Ecoles" (French Business Schools)

Lycée Saint Jean de Passy, Paris
Sep 1993Jun 1999

Bachelor’s Degree in sciences

Lycée Lyautey, Casablanca


  • French :  Mother tongue
  • English : Fluent: Toeic (880 pts), Toefl (580 pts), linguistic placements in England
  • Spanish : Advanced level, both written and oral. DCCFE (Franco-Spanish Chamber of Commerce Diploma). Lived several years in the Canary Islands
  • Arabic : Basic knowledge (written and read)


Sports: Judo (competitions, black belt since 2002), Snowboard, Basketball