Marcelo Linero

Evaluated internal control environment for technology processes and projects under COBIT and ISO 27001, focusing on governance, risk, and compliance in cloud (AWS) and agile environments. Led implementation of continuous auditing with AI agents and Python scripting, reducing change validation time from 20-25 to 2-5 minutes per case and expanding access review coverage to 100% of users.

Planned, directed, and executed IT audits for four clients across various economic sectors in Latin America, applying risk and control assessment methodologies with focus on general IT controls and SOC 2 assurance engagements. Evaluated design and operational effectiveness of general IT controls per AICPA Trust Services Criteria in three SOC 2 Type II engagements.

Sole responsible for the IT audit function at a Colombian financial company regulated by the Superintendencia Financiera de Colombia, evaluating the internal control system under COBIT and ISO 27001 standards. Presented findings and action plans directly to the Audit Committee, assuming integral responsibility for the company's IT audit function.

Planned, executed, and controlled audits of information systems at a private higher education institution, ensuring compliance with strategic objectives and strengthening institutional corporate governance. Designed and implemented a continuous auditing process using KNIME, incorporating data mining and analytics to generate exception reports identifying control deviations in key processes.

Designed, executed, and reported audits and consultancies in IT governance and management, information systems, and technological infrastructure at one of Latin America's largest retailers, aligned with the strategic planning of the IT Vice Presidency and under IIA standards. Implemented data mining and analytics tools (KNIME) in the internal audit process and applied computer-assisted audit techn

Founded and coordinated thematic tables of the ISACA Medellín chapter, promoting training spaces and professional community in governance, risk, compliance, and cybersecurity, in collaboration with ISACA international certifications (CISA, CISM, CRISC, COBIT, CGEIT).

Specialist degree in Information Systems Auditing from Corporación Universitaria de la Costa (CUC) in 2010.

Bachelor's degree in Systems Engineering from Corporación Universitaria de la Costa (CUC) in 2006.