Carlos García-Pascual

Drive the ongoing development and implementation of Philip Morris International's (PMI) ESG assurance strategy, strengthening governance, transparency, and regulatory alignment across global operations.

• Direct the delivery of ESG assurance engagements, including Sustainability initiatives, CSRD compliance, and regulatory-driven reviews, ensuring adherence to quality standards, approved budgets, and timelines. Provide leadership to cross-functional audit teams, drive execution excellence, and ensure timely remediation of findings through effective management action plans.
• Design and execute a risk-based ESG audit plan to assess organizational performance across carbon disclosures, greenhouse gas (GHG) emissions reporting, and climate-related risk management. Identify control gaps, oversee process maturity, and enhance the robustness of ESG governance in partnership with business and process owners.
• Advise senior stakeholders on audit readiness, scope definition, and engagement timing. Continuously refine the rolling audit plan to address evolving regulatory priorities, including ESG requirements and double materiality, expand non-financial disclosures, and sustainability data assurance.
• Monitor and interpret emerging ESG regulations and frameworks (e.g., CSRD, ISSB, TCFD, GRI), proactively adapting assurance methodologies to ensure comprehensive coverage of new disclosure obligations. Provide independent assurance over carbon accounting and sustainability metrics to reinforce the credibility of external disclosures.
• Collaborate with Enterprise Risk Management (ERM) and ESG leadership to identify, assess, and prioritize ESG-related risks. Develop and execute a risk-based audit strategy covering complex non-financial disclosures, including climate transition planning, carbon neutrality commitments, and supply chain sustainability reporting.
• Support transformation initiatives within the Risk & Assurance function, helping establish mature, industry-leading assurance practices grounded in effective risk management and aligned with global ESG assurance trends. Leverage technology platforms such as AuditBoard and Workiva to streamline audit execution, reporting, and sustainability disclosure assurance.
• Promote employee engagement and well-being, conducting regular performance and capability assessments for direct and indirect team members (including MAP and talent reviews). Provide transparent feedback and support career development planning to build a high-performing ESG assurance team.

Responsible for delivering financial, operational, compliance, and ESG audits across all International Business Group (IBG) entities and Alliance Healthcare (AH) Markets across the UK, Europe, and North Africa.

• Contribute to the operational leadership of the function, driving effective resource allocation, portfolio governance, quality assurance, and disciplined execution of the audit plan to ensure alignment with strategic priorities and risk appetite.
• Lead the end-to-end delivery of a designated portfolio of audit engagements across a complex, multinational organization. Ensure audits are executed to agreed timelines, budgets, and professional standards, while applying strong technical judgment to challenge risk assessments, evaluate control effectiveness, and deliver clear, value-adding insights.
• Reinforce organizational resilience by ensuring that agreed remediation actions are risk-based, proportionate, and sustainable. Maintain transparent oversight of management action plans, proactively addressing delays or elevated risks through structured escalation and stakeholder engagement.
• Provide visible leadership to on-site and cross-functional teams, fostering accountability, collaboration, and high performance. Drive capability development through coaching, structured performance management, and knowledge transfer, ensuring expertise is effectively leveraged across engagements.
• Cultivate strong internal and external stakeholder relationships, including co-sourcing partners, to enhance coordination, credibility, and delivery effectiveness. Leverage business acumen, cultural intelligence, and adaptability to operate effectively across diverse regulatory environments and ways of working.

Responsible for delivering operational, anti-fraud, compliance, and financial audits related to Corporate Governance, Business Strategy, Procurement, Customer, Commercial, Digital Transformation, and ESG matters across IAG.

• Provide assurance over the adequacy and effectiveness of controls across the Group Operating Companies. In addition, provide support to senior management of IAGs in understanding the applicable risk and control framework and taking prompt and effective action to address control weaknesses.
• Collaborate to develop the Internal Audit Plan and team resource planning, coordination, and execution.
• Lead internal audit activities as planning, execution, and report phases across IAG Operating Companies (British Airways, Aer Lingus, Iberia, Iberia Express, Vueling, IAG Global Business Services, IAG Loyalty, IAG Cargo, and Level).
• Plan, supervise, and conclude on internal control over financial reporting (ICFR) reviews, across all relevant processes of IAG entities as well as third parties. Report findings to external auditors as well as internal stakeholders and ensure weaknesses are followed up and remediated.
• Lead Non-Financial and ESG disclosure reviews across group functions to ensure compliance with Directive 2014/95/EU.
• Plan and supervise audit and other review work, ensuring all conclusions are clearly evidenced and documented, including, where relevant, appropriate procedures to address risks of fraud, mismanagement, and financial loss.
• Stakeholder engagement activities linked to advise on the prompt and effective implementation of remedial actions.
• Audit reports writing and presentation of audit results to senior stakeholders.
• Audit actions follow-up lead and guidance to business owners.
• Team Management counselling and team member mentoring responsibilities.
• Lead resourcing for IAG Group Internal Audit Team.

In charge of risk management matters and processes related with the Group Finance Division.

• Risk business partner activities.
• Risk assessment management, plan, execution and communication.
• Risk management mitigation plans development and Risk register follow-up.
• Incidents and losses management log.
• Stakeholder engagement for the Financial Performance and Reporting Division.
• Preparation and presentation of the Risk Report at the Senior Management team meeting.
• Risk Manager Master Plan development.

Advisory & Internal Audit

• Value Chain Impact Analysis - GRI G4.
• Benchmark of integrated reporting, according to the IIRC framework.
• Preparation of business materiality analysis for Banking and Financial Services sector.

Sustainability Assurance

• Development of CSR reporting and strategy reports data relevant to those documents.
• Verification of CSR reports GRI G3.1 - Focus on Social Indicators, Safety and Health and Environmental.
• GRI G4 implementation advisory - Implementation of the guidance in the development process of reporting of non-financial information.

Risk Management and Corporate Governance

• Preparation of stakeholder materiality analysis.
• Bloomberg ESG development analysis, using non-financial information for clients of the department
• Assistance in the development of questionnaires for the Dow Jones Sustainability Index Focus on the Social space.

Clients: Repsol, CEPSA, Petróleos de Venezuela (PDVSA), CITGO Petroleum Corporation, BP, Statoil, GS Inima, Grupo Santander, Banco Pichincha, Banco Bilbao Argentaria, OHL, ACS, Sacyr, Tecnicas Reunidas and Abertis.

Career progression from Audit Assistant to Senior Manager.

Enterprise Risk Management

• Head of Enterprise Risk Management services development. The experience within the risk management service allowed me to understand the importance of risk in business as well as enhance my skills in the risk development process of these services.
• Corporate Strategy Risk identification.
• Evaluations of corporate risk and risk maturity level improvement plans.
• Development of risk assessments across key functions and business units.
• Development of remediation plans of corporate risk management.
• Development and implementation of internal audit plans.
• Preparation of risk reports and presentation lead to client management.
• Preparation of recommendation reports for client management.

Clients: PDVSA, Grunenthal Pharmaceutical Venezuela, Liberty Mutual Insurance, Mitsubishi Motor Company, Kraft Foods Venezuela, Andrade Gutierrez, DirecTV and Metropolitan Distributors.

Internal Audit & SOX

• Head of Internal Audit services development (Co-Sourcing, Out-Sourcing and ICFR - SOX reviews)
• Development of process workflows and stress tests execution for internal control frameworks.
• Risks and controls identification through walkthrough processes with business managers, using KPMG Methodology and COSO framework.
• Control design aimed to mitigate identified business risks.
• Control testing based on data analytics and substantive procedures.
• Development of risk documentation and risk and control matrixes.
• Development of internal audit procedures, according to the client's risk profile.
• Development of business strategies and action plans to ensure proper regularization of issues.
• Preparation of internal audit reports and presentation lead to client management.

Clients: BBVA, Itaú, Bradesco, Pichincha, PDVSA, Liberty Mutual Insurance, Desca, Jarden Corporation, Weatherford and Robbins & Myers.

Sustainability Assurance

• Lead of Sustainability Assurance service development.
• Preparation of business materiality analysis.
• Project management coordination and site reviews.
• Presentation of results of qualitative and quantitative review.
• Preparation of recommendations report and communication to the client stakeholders.

Clients: PDVSA, CITGO, Linde, Smurfit Kappa Group and Grunenthal Pharmaceutical Venezuela.

External Audit

• Senior External Audit practice specialized in Energy and Natural Resources. Experience in Oil & Gas companies and related industries. Responsible for the audit of various national and international subsidiaries of Petróleos de Venezuela, S. A.
• Culture and ethics based on integrity, honesty and respect, accountability, and pursuit of excellence.
• Work-based goals and objectives.