PROFESSIONAL SUMMARY

Ricardo Meneguelo, is a Director in our Latin America South practice and leads RKA’s Global Risk Management and Internal Audit services in Brazil. He also works in our Forensic Investigation, Fraud and Compliance practice, focused in Latin America.

He is a senior executive in internal audit, internal controls, compliance, corporate governance, risk management and information technology, with more than 30 years of professional experience developed across financial institutions, multinational corporations, Big4 professional services firms, for the world’s largest companies, and the Brazilian public sector.

Throughout his career, Ricardo has combined a strong technology foundation with extensive experience in financial, operational, regulatory and technology auditing, building a multidisciplinary profile that connects business processes, information technology, governance, risk and controls. His professional background encompasses the design and leadership of Internal Audit functions, corporate risk assessments, SOX-based control environments, regulatory compliance, fraud prevention and detection, IT General Controls, continuous auditing, data analytics, due diligence and executive reporting.

He has held leadership and specialist positions in internationally recognized organizations including PACCAR Financial, KPMG, Microsoft, Ernst & Young, Banco Triângulo and EBSERH. His experience spans financial services, automotive, industrial, healthcare, pharmaceutical, agribusiness, mining, energy, technology and telecommunications environments. He has worked closely with Boards, Audit Committees, senior executives, corporate headquarters, regulators, external auditors, business and control owners and multidisciplinary teams, providing independent assurance and strategic insight while supporting organizations in strengthening governance, improving control environments, managing corporate risks and enhancing operational efficiency.

His international exposure with PACCAR included direct interaction with corporate teams in the Seattle, Washington region and audit activities involving PACCAR’s technology environment in the United States. Among the significant results achieved during his PACCAR tenure, Ricardo identified material inconsistencies in the company’s remarketing process involving approximately 500 repossessed assets. The review led to changes in sales criteria and controls and generated an estimated annual financial benefit of approximately R$50 million, demonstrating his approach of combining independent assurance with measurable business value.

Working in a highly regulated public-sector environment, Ricardo maintained a permanent interface with EBSERH’s corporate Internal Audit structure and Brazilian federal oversight institutions, particularly CGU – Controladoria-Geral da União – and TCU – Tribunal de Contas da União. He prepared technical opinions, executive reports and recommendations, monitored remediation plans and supported senior management in responding to audit and oversight requirements. His work included organizational diagnostics, critical-process mapping and recommendations aimed at strengthening governance, integrity, regulatory compliance and the efficient use of public resources.

At Banco Triângulo, Ricardo contributed to restructuring the Internal Audit function and introducing continuous-auditing techniques supported by Computer-Assisted Audit Techniques, including ACL. He also conducted field-based work involving credit processes and fraud identification, contributing to more reliable criteria for prospective customers and improvements to credit decision-making and risk-management practices.

During his KPMG career, Ricardo participated in projects involving organizations such as Vale, General Motors, General Electric, Motorola, Sanofi Aventis, Fresenius, CPFL, Banco do Brasil, CETIP, Camargo Corrêa, TIVIT and other major national and international organizations. In addition to technical delivery, he held responsibility for client relationships, multidisciplinary teams, resource allocation and engagement economics, managing an annual portfolio exceeding US$1.8 million. He also served as a technical reference for professional training in SOX, IT General Controls and Computer-Assisted Audit Techniques using ACL and IDEA.

Ricardo’s corporate technology and compliance experience also includes Microsoft, where he served as Compliance Manager within the License Compliance organization in Brazil. He worked with sales, anti-piracy and finance teams on customer compliance matters and participated in software licensing audits from planning through settlement. During this period, he completed Microsoft’s Licensing Accreditation programs at Levels 50, 100 and 200.

Earlier in his career, Ricardo developed audit and technology experience with Ernst & Young, Trevisan Auditores, Sun Software and TMS Teleinformática, in addition to earlier professional exposure to organizations including TRW do Brasil, Aços Villares, Metalúrgica Matarazzo, IBM Brasil and HP/EDS.

This combination of Big Four, multinational, financial-services and public-sector experience has given Ricardo a broad perspective on how governance, risk, technology, regulation and business performance interact within complex organizations. His professional philosophy views Internal Audit as an independent assurance function that can simultaneously serve as a trusted and constructive partner to the organization – going beyond identifying exceptions to understand the business, anticipate emerging risks, communicate implications clearly and support sustainable solutions while preserving independence and objectivity.

Ricardo’s experience can be summarized around four complementary pillars – Internal Audit, Internal Controls, IT Audit and Risk Management – supported by extensive exposure to Compliance, Corporate Governance, Fraud Risk, Regulatory Compliance and Information Technology. His technology background allows him to bridge traditional financial and operational auditing with increasingly technology-dependent control environments and translate technical findings into business and governance implications for senior management.