Hilda Estela Quispe Apata

• We currently have clients in the Large and Small Business sectors where we participated in special consulting services regarding:
• Accounting outsourcing in SAP-FI Module, reviewing accounts payable, and ensuring correct payment to suppliers at Bolivian Electric Energy Company
• The correct application of the regulations for banking services for Graco companies with an international presence
• Reviews based on special and confidential audits at the company's request.
• Presentation of report and findings on the existence of inventories.
• Recalculation of depreciation of fixed assets for tax purposes for the correct application of deferred tax, under IAS 16 and IAS 12.
• Structuring the chart of accounts and implementing accounting for industrial SMEs
• Special and confidential audit for management decision-making

• Financial Audit in teams of:
• Unividia SA
• Banco Unión SA
• San Cristóbal Mining SA
• Bolivian Electric Power Company – Bolivian Company Limited - Bolivia Branch
• Cargill Bolivia SA
• Matriplast SA
• Antalis SRL
• Entrepreneur support project implemented by CNI
• Banco Solidario SA (Banco Sol).
• South American Corporation SA
• Alcos Group SA
• Main activities:
• Self-motivated, with a strong sense of personal responsibility.
• Manage the financial information needs of the Audit.
• Develop a work plan and schedule of activities for the work team.
• Identify inherent risks of significant processes.
• Assign tasks to each member of the work team for obtaining audit evidence.
• Analyze and evaluate financial information in accordance with the financial reporting framework applicable to the audited entity.
• Review and provide feedback on working papers prepared by the work team.
• Prepare more complex working papers in significant processes, according to the audited entity, income, accounts receivable, loan portfolio, inventory, fixed assets, reserves for claims, investments.
• Monitoring the progress of work according to the schedule and work plan carried out.
• Analyze and design audit responses with a focus on controls and substantive aspects according to the business processes of each audited entity.
• Respond directly to Management, KPMG Audit Partners and the audited entity, regarding the status of the findings obtained from the audit work.
• Communicate audit findings and results in a timely manner
• Number of people in charge: Between 1 and 3 in each work team.

• Financial Audit in teams of:
• Unividia SA
• Banco Unión SA
• San Cristóbal Mining SA
• Bolivian Electric Power Company – Bolivian Company Limited - Bolivia Branch
• Cargill Bolivia SA
• Matriplast SA
• Antalis SRL
• Entrepreneur support project implemented by CNI
• Banco Solidario SA (Banco Sol).
• South American Corporation SA
• Alcos Group SA
• Main activities:
• - Manage the financial information needs of the Audit.
• - Develop a work plan and schedule of activities for the work team.
• - Identify inherent risks of significant processes.
• - Assign tasks to each member of the work team for obtaining audit evidence.
• - Analyze and evaluate financial information in accordance with the financial reporting framework applicable to the audited entity.
• - Review and provide feedback on working papers prepared by the work team.
• - Prepare more complex working papers in significant processes, according to the audited entity, income, accounts receivable, loan portfolio, inventory, fixed assets, reserves for claims, investments.
• - Monitoring the progress of work according to the schedule and work plan carried out.
• - Analyze and design audit responses with a focus on controls and substantive aspects according to the business processes of each audited entity.
• - Respond directly to Management, KPMG Audit Partners and the audited entity, regarding the status of the findings obtained from the audit work.
• - Communicate audit findings and results in a timely manner
• Number of people in charge: Between 1 and 3 in each work team.

• Financial auditing of equipment:
• Bolivian Electric Power Company – Bolivian Power Company Limited - Bolivia Branch
• Electric Light and Power Company of Cochabamba SA (ELFEC)
• La Paz Electricity Distributor (DELAPAZ SA).
• National Bank of Bolivia SA (BNB)
• Banco Solidario SA (Banco Sol).
• Main activities:
• - Develop and investigate with the entity's staff for the understanding of assigned processes.
• - Prepare working papers for the following items: fixed assets, salaries and wages, inventory, equity, expenses, etc.
• - Documentary inspection of social housing and microcredit portfolio.
• - Coordinate the delivery and response of confirmation letters.
• - Maintain proper control of the information requested from the audited entity.
• - Documentary inspection of samples from the examination of financial statement accounts.

• Audit Assistant – main activities
• - Review of financial information requirements.
• - Preparation of working papers for inventory, fixed assets, salaries and wages that determine sufficient and appropriate evidence for audit response.

• - Record transactions based on information generated by the company Global Tech SA
• - Properly document each accounting entry
• - Preparation of Payroll and Salary Form
• - VAT, IT, and applicable withholding tax returns
• - Preparation of bank reconciliations
• - Preparation of financial statements and notes to the financial statements

• In this course, I learned about different AIs and how they can be used in education given our current situation, and how important it is to understand the minds of students in order to design the most appropriate teaching method.

• In the diploma course, I learned and improved my methods for analyzing risks and evaluating different factors that affect companies, especially financial institutions. My experience auditing different companies helped me to better understand each point covered in the course.

At this stage in my life, I was looking for more information for my professional training and didn't want to miss out, given that we were in the midst of a pandemic. This prompted me to take a distance learning online course, which I found so interesting. From the point of view that I didn't have to travel to the university, I was delighted because I could participate and be more visible to the teachers who taught the program.

Taking this course was a dream come true because when I was still in college, I read books by the professor who taught the course, and interacting directly with him in class and absorbing his experience was one of the most important challenges I had. It allowed me to establish myself as an expert in International Financial Reporting Standards. With the course, I was able to contribute more to my audit team and better design tests to obtain audit evidence.

From the course, I remember learning about stock market behavior, the ups and downs that companies experience with their shares, and the decisions that can be made depending on the circumstances, the market, and the degree of risk that the investor is willing to accept.

• Dissertation:

Finishing University and getting my professional degree was one of the challenges I faced in my life because of our family's lack of financial resources, but with effort and dedication, I was able to do it. This stage was fundamental to my life because it was the beginning of my professional career, and I currently enjoy practicing and contributing to companies that appreciate the work I do. It is a satisfaction that encourages me to move forward and continue growing as a professional.

My high school years were a time that allowed me to build and consolidate values that would later lead me to achieve my goals in life, such as my studies.

I truly believe that responsibility is one of the values I worked on during that stage of my life, along with respect. I believe that human values are what lead us to build a better world, and if we all do our part, the world would be better than it is today.