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Samba Kourouma

@sambakourouma

Senior internal auditor at Inspection Générale des Finances, leading risk-based audits and tracking control recommendations on the PCR-CI project.

Côte d'Ivoire

Message

At Inspection Générale des Finances, I lead the full internal audit cycle for the PCR-CI project, from risk mapping and annual audit planning to testing internal controls and reporting findings.

I also guide colleagues and follow up on recommendations with audited entities. My work draws on IIA Standards and COSO 1, including evaluating controls and tracking their implementation.

Previously, at CABINET IAC – INTERNATIONAL AUDIT & CONSEIL, I advised clients across several sectors on enterprise risk management, using COSO and ISO 31000 to assess controls and develop risk registers, indicators, and action plans. At BDO SA and KPMG CI, I audited development projects funded by international donors and worked on statutory audits. I hold CISA, COSO 1, and ISO 31000 certifications, and my CIA certification is in progress.

Experience

Work history, roles, and key accomplishments

Current

Auditeur Interne Senior

Current

Inspection Générale des Finances

Jan 2024 - Present (2 years 10 months)

Led full internal audit cycles including risk mapping, risk-based annual audit plans, and work programs. Evaluated internal control systems (COSO 1), issued recommendations, and conducted follow-up campaigns.

IIA Standards Risk Based Audit Risk Mapping COSO Controls Testing Recommendation Follow Up

Consultant Risk Management & Contrôle Interne

Cabinet IAC – International Audit & Consulting

Feb 2023 - Nov 2023 (9 months)

Provided risk management consulting (ERM) to multi-sector clients using COSO and ISO 31000. Evaluated internal control systems, implemented risk registers, and developed operational risk management procedures.

ERM COSO ISO 31000 IRM Risk Register KRIs Internal Controls

Auditeur Financier & Comptable

BDO SA

Feb 2022 - Jan 2023 (11 months)

Audited development projects funded by international donors (AFD, World Bank, USAID), verifying expense eligibility and compliance. Performed statutory audits in industry and services, including planning, control testing, and certification reports.

Audit Financier Commissariat Aux Comptes Controls Testing Conformité AFD World Bank USAID

Auditeur Financier & Comptable

KPMG CI

Feb 2021 - Jan 2022 (11 months)

Audited development projects funded by AFD, World Bank, and USAID, reviewing internal controls and certifying financial statements. Verified compliance and eligibility of expenses against budget forecasts.

Audit Financier Contrôle Interne Certification Des États Financiers Conformité AFD World Bank USAID

Education

Degrees, certifications, and relevant coursework

IIA

CIA (Certified Internal Auditor), Audit Interne

CIA (Certified Internal Auditor) certification in progress, covering internal audit, corporate governance, and risk management.

INPHB – Institut National Polytechnique Félix Houphouët-Boigny

Ingénieur des Études Comptables Supérieures (ECS), Comptabilité et Audit

2018 - 2021

Ingénieur des Études Comptables Supérieures (ECS) degree from INPHB, covering accounting, audit, management control, taxation, business law, and corporate finance.