Audit
IFRS 17 - Impact on non-insurance entities
Scope of the Standard and situations where a contract issued by a non-insurance entity may fall within that scope.
Qualifications
Marina Bernal is Audit Manager at Grant Thornton Argentina. She is a Certified Public Accountant and has a Bachelor’s Degree in Business Administration from the Universidad de Buenos Aires (UBA). She was part of the International Financial Reporting Standard (IFRS) programme of the Universidad de San Andrés (UdeSA).
She is instructor of in-house training courses about professional accounting standards, audit regulations, methodology, IFRS and audit risks.
Experience
Marina has more than 25 years of professional experience in auditing, developed at Grant Thornton and at a Big Four firm.
She has been involved in assignments for planning, supervising and reviewing the field work, identification and evaluation of important issues, and making of the auditor's report. She has vast experience in fraud risk identification and assessment and identification of background control failures.
As Audit Manager, Marina is the teamwork leader during the audit process and is the main interlocutor with the client.
Languages spoken
English and Spanish.