Gaurav K.

About Gaurav K.

First‑attempt qualified Chartered Accountant (CA) and Company Secretary (CS) with 13+ years of post‑qualification experience across Internal Audit, SOX 404, Internal Controls, ITGC/ITAC, Risk Management, Revenue Assurance, GRC, SoD, IAM, Cybersecurity Controls, and Automated Controls.I specialize in designing, implementing, and reviewing robust Internal Control frameworks aligned to COSO, ICoFR, COBIT, and regulatory expectations including SEC, PCAOB, ICASA, and global compliance standards.My experience spans both SAP and non‑SAP environments, with deep expertise in:IT General & Application ControlsIdentity & Privileged Access ManagementSingle Sign On (SSO) and Multi Factor Authentication (MFA)SAP GRC Access Controls (SoD, UAR)Key Report & Interface testingSOC reviews & Third‑Party Risk Management/AssessmentPost‑Implementation Reviews (SDLC, Data Migration, Program Governance, Interfaces)Artificial Intelligence and Robotics Process AutomationI have led and delivered Finance Transformation and Automation initiatives, leveraging technology, best practices, and process optimization to drive efficiency and harmonization across global teams.With Big 4 experience and exposure across industries such as Construction, Power, Pharma, Real Estate, Solar, and Hospitality, I bring a well‑rounded perspective to risk and control environments. I’ve independently managed Internal and External Auditors end‑to‑end—from planning and walkthroughs to issue discussions and closure.I work extensively with global stakeholders across regions on SOX, risk assessments, RCM design, SOP drafting, training, deficiency reporting, and continuous improvements in control operations.Core Strengths:SOX • Internal Controls • Risk Management • ITGC/ITAC • SAP GRC • IAM • GRC • SoD • Key Reports • Interfaces • Automation • AI/BOT Review • Internal Audit • Process Reviews • Finance Transformation • Stakeholder Management • Team Leadership • Global Collaboration

Experience

1. Associate Director, Internal Audit

   Alcon

   Sep 2023 — Present · Karnataka, IN

   Leading the IT General Controls (ITGC) and COBIT Framework at Alcon, managing a global team responsible for IT control design, implementation, monitoring, and continuous improvement. Function as the single point of contact for External Auditors, driving SOX testing, walkthroughs, evidence reviews, and issue resolution.Key responsibilities include:IT Risk, SOX & Control Framework LeadershipPerform IT Risk Assessment, scoping, and annual SOX planning aligned to COSO and COBIT.Lead Key Report and Fully Automated Configuration-based control framework design, development, and testing.Oversee Corporate and Entity-Level Controls, including HR, Payroll, IT Operations, and Identity & Access Management.Conduct Operational Risk Assessments, strategic planning, and internal audit program design.AI, Automation & BOT GovernanceReview, validate, and enhance BOT and AI control frameworks within Alcon to ensure compliance, security, and governance.Actively involved in automation projects, quality assurance reviews, and process optimization initiatives.Governance, Compliance & CertificationsWork closely with the IT Compliance team on SOC 2, ISO Certification, and Vendor Risk Assessments, ensuring alignment with global security and compliance standards.Support shared services control framework setup, onboarding, and extensive training for new control owners.Member of the Global Training Team, delivering sessions on SOX, ITGC, controls, and compliance.Applications & Technology ExpertiseIn-depth working knowledge of multiple enterprise platforms and technologies:SAP, SAP GRC, Workday, ServiceNow, Thycotic (PAM), BlackLine, OKTA, Active Directory (MFA)Computer Operations, Networks, Servers, Databases, Interfaces, and Warehouse Management Systems (WMS)

Education

• The Institute of Company Secretaries of India

  Company Secretaryship, Accounting and Finance

• St. Xavier's College (Autonomous), Kolkata

  Bachelor of Commerce (B.Com.), Commerce, Accounting & Finance

  2007 — 2010

• The Institute of Chartered Accountants of India

  Chartered Accountant, Finance & Accounts

  2007 — 2011

• The Institute of Company Secretaries of India

  Company Secretary, Accounting and Finance

• The Frank Anthony Public School, Kolkata

  Class 12, Commerce

  2005 — 2007

• The Institute of Company Secretaries of India

  Company Secretary, Accounting, Finance and Law

  2007 — 2010