Johelis Gutiérrez

Audit & Assurance Director

Executive Summary

Johelis has worked in the annual planning of risk-based audits, definition of objectives, scopes and follow-up of work programs. In addition, the review and approval of action plans to mitigate risks identified by Internal Audit, Corporate Comptroller and Regulators, as well as monitoring compliance with such plans.

She has experience in the supervision of audit projects, considering the evaluation of the design and effectiveness of key business controls and applicable regulatory reviews (SARO, AML, ABAC, Sarbanes-Oxley Act).

She has also led projects in the planning and preparation of external audits, establishing the strategy and scope of the engagement to cover the identified risks and developing the appropriate audit procedures and programs for national and international clients, in accordance with established international standards.

She has substantial experience in Integrated Audits: evaluation of internal control over financial reporting in conjunction with substantive testing according to the Standards established by the PCAOB AS No. 5 for public companies; preparation and review of Financial Statements under International Financial Reporting Standards; evaluation and discussion of findings or risk situations encountered and propose to Management opportunities for improvement.



  • MBA with Emphasis in Finance, Universidad Interamericana de Panamá
  • Bachelor's Degree in Accounting, Universidad Santa María La Antigua