Ramon Justiniani Villarreal Internal Audit Senior en PriceSmart

Senior Internal Auditor

PriceSmart

Jan 2022 - Current (4 years 6 months)

In this role, I evaluate the effectiveness of internal controls across regional operations, with a focus on safeguarding financial integrity and reducing operational and compliance risks. I perform financial and operational audits aligned with the annual audit plan, translating findings into practical recommendations that strengthen core finance processes. Through continuous interaction with senior management, I support informed decision making by providing clear insights on control gaps, process inefficiencies, and opportunities to improve governance and financial discipline across the organization.

Credit & Collections Officer / Cash Management Lead

Tetra Pak

Jan 2018 - Jan 2022 (4 years 1 month)

I managed the credit portfolio for Central America and the Caribbean, performing credit risk assessments and presenting recommendations to the Credit Committee to support commercial growth while protecting cash flow. In parallel, I led cash management activities across six legal entities, including cash flow forecasting, liquidity planning, bank reconciliations, intercompany transfers, and loan repayments. This role significantly expanded my exposure to FP&A, particularly in short and medium term cash flow forecasting, variance analysis, and liquidity optimization. I developed a strong analytical understanding of how operational decisions, credit terms, and working capital movements impact cash flow, enabling better funding decisions and r

VAT Compliance Analyst

Tetra Pak

Jan 2013 - Jan 2018 (5 years 1 month)

I was responsible for end to end VAT compliance for multiple European countries, ensuring accurate and timely filings with local tax authorities and maintaining a record of zero penalties. My responsibilities included preparing VAT returns, Intrastat reports, and EU Sales Listings, as well as reconciling VAT accounts and investigating discrepancies. Through this work, I developed a solid understanding of indirect tax regulations and strengthened controls over tax reporting processes, reducing audit findings and improving data reliability.

Accounts Payable / Intercompany Accountant

Tetra Pak

Jan 2010 - Jan 2013 (3 years 1 month)

In this position, I supported regional finance operations by processing vendor invoices and managing intercompany reconciliations across EMEA entities. I actively participated in the netting process and resolved balance discrepancies through detailed analysis and coordination with internal stakeholders. This role built a strong foundation in transactional accounting, process discipline, and cross functional collaboration, while reinforcing the importance of accuracy and timeliness in financial reporting.

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Treasury & Accounting Analyst

Jan 2009 - Jan 2010 (1 year 1 month)

I supported treasury and accounting activities by preparing supplier payments, managing intercompany netting transactions, and performing bank reconciliations for multiple international accounts. Additionally, I assisted in monthly cash flow analysis and forecasting, gaining early exposure to liquidity management and the relationship between operational activity and cash movements. This role strengthened my analytical skills and introduced me to corporate treasury practices within a global organization.

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Supply Chain Coordinator

UPS Freight Services for Johnson & Johnson & Dell Inc.

Jan 2006 - Jan 2009 (3 years 1 month)

I coordinated logistics operations for Latin American and Caribbean markets, managing deliveries, inventory levels, and logistics billing. I prepared reports on obsolete and slow moving inventory, supporting cost reduction initiatives and operational decision making. This experience provided a strong operational perspective and an early understanding of how supply chain efficiency directly impacts financial performance and working capital.

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Accountant

Sucre, Arias & Reyes

Aug 2003 - Jan 2004 (6 months)

• Managed invoicing and tax payments for corporate clients. • Ensured compliance with local tax laws and reporting deadlines.

Ramon Justiniani Villarreal

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