Cho Than Thar

Senior Internal Auditor

Win Brothers Group of Companies Limited, Yangon, Myanmar

Nov, 2023 - Feb, 2026

My Responsibility Covered,

•  Performed detailed audits of Balance Sheet items by reconciling accounting schedules, sub-ledgers, and Excel working papers.
• Conducted detailed sub-ledger audits to ensure accuracy and completeness of financial records.
• Reviewed accounting treatments for compliance with IFRS / IAS Accounting Standards.
• Conducted monthly cash sighting and reviewed bank reconciliations by matching book balances with bank statements.
• Reviewed expense and income transactions to ensure alignment with transaction nature and correct Chart of Accounts (COA) usage.
• Verified supporting documents and evidence for claims in compliance with company policies, procedures, and SAP processes.
• Monitored employee advances, identified overdue settlements beyond promissory dates, performed case-by-case follow-ups, and obtained extension confirmation letters where applicable.
   

Accounts Payable (AP)

• Reviewed supplier outstanding balances and payment due reports.
• Followed up on payment decisions and approval confirmations made by management.
• Highlighted critical suppliers and potential payment risks to management.
• Documented and reported management-approved supplier payment confirmations.
   

Accounts Receivable (AR)

• Reviewed overdue customer balances and verified whether customer blocking controls were properly implemented.
• Identified credit limit exceedances and verified the existence of required management approvals.
• Coordinated with Sales Administration teams to confirm customer payment schedules and followed up on outstanding balances.
•  Evaluated responses received, ensured proper documentation, and maintained audit records.
• Reported findings to management and supported decisions on customer block or release status.
• Reviewed customer installment letters for management approval and verified collections against approved installment terms.
• Performed semi-annual customer balance confirmations in accordance with the audit plan.
   

Fixed Assets & Inventory Control

• Conducted physical verification of fixed assets against the Fixed Asset Register.
• Reviewed depreciation calculations in accordance with IAS 16.
• Verified management approvals and supporting documentation for asset additions, disposals, and transfers.
• Performed inventory stock counts, cut-off testing, and valuation reviews in accordance with IAS2.
• Investigated inventory surplus and shortage cases, conducted root cause analysis, and reported preventive and corrective actions to management.
   

Sales & Procurement

• Review end-to-end sales and procurement processes to ensure compliance with company policies, SOPs, and approval authority matrices.
• Assess credit terms, pricing, discounts, vendor selection, PR/PO approvals, and verified management approvals for exceptions and limit exceedances.
• Perform key control reviews including invoice accuracy testing, 3-way matching (Invoice–PO–GRN), contract alignment, and Incoterms compliance.
•  Identified control weaknesses, sales manipulation risks, and process deviations, conducted root cause analysis, and recommended preventive and corrective actions with follow-up tracking.
   

Internal Auditor

Consumer Goods Myanmar Company, Yangon, Myanmar

Nov, 2020 - Sep, 2023

My Responsibility Covered,

•  Reviewed and calculated monthly commissions and benefits for sales staff, sales managers, and DC Brand Ambassadors based on approved KPIs and official company communications.
• Validated commission calculations using ERP systems and prepared reports for direct submission to the Head of Department.
• Conducted audits and reassessments of insurance coverage for inventories and vehicles at Distribution Centers.
   

Cashier & Account Assistant

Baby Kangaroo Advanced Pre-School, Mingalardon, Myanmar

Mar, 2019 - Sep, 2020

• • Assisted the Senior Accountant in daily accounting operations and month-end closing activities
  • Recorded all daily income and expenses accurately in the accounting software
  • Prepared and processed accounting vouchers with proper supporting documents
  • Maintained and updated daily accounting records, ledgers, and file management
  • Assisted in cash and bank transaction reconciliation when required
  • Supported preparation of financial reports and statements as requested
  • Ensured compliance with internal control procedures and accounting policies
  • Coordinated with other departments to collect supporting documents for transactions