senior accountant

senior project manager

senior account manager

senior finance manager

sr. accountant

internal audit senior manager

Dubai Holding

<div>
 
 Established in 2004, Dubai Holding is a global investment company with investments in more than 34 countries and a combined workforce of nearly 45,000 individuals. In line with the vision of Dubai&rsquo;s leadership and economic diversification strategy, Dubai Holding companies have nurtured sectors, irrevocably transforming Dubai&rsquo;s socio-economic landscape and positioning Dubai as a diversified, globally integrated economy.
 
 
 Dubai Holding is committed to the diversification of Dubai&rsquo;s non-oil economy. Our portfolio, valued at over AED 280+ billion, spans 10 sectors, including real estate, hospitality, leisure &amp; entertainment, ICT, design, education, media, retail, manufacturing &amp; logistics, and science.
 
 
 
 
 
 
 For the Good of Tomorrow
 
 
 
 Dubai Holding is looking to hire a
 
 Manager &ndash; Internal Audit
 
 , reporting to the
 
 Associate Director &ndash; Internal Audit
 
 . The role holder will be responsible to provide independent and objective assurance and make recommendations on the effectiveness of the Group&rsquo;s corporate governance, risk management, and internal controls, and to carry out activities in accordance with the Group-wide Audit Manual and the Global Internal Audit Standards (GIAS) issued by the Institute of Internal Auditors.
 
 
 If you are driven by integrity, curiosity, and a passion for uncovering insights that shape better decisions, we would be delighted to connect with you.
 
 
 
 
 
 
 Key Responsibilities:
 
 
 <ul>
 <li>
 Perform audit assurance and advisory engagements covering governance, risk management and internal controls and manage the implementation of the approved annual audit plan.
 </li>
 <li>
 Perform analysis, special projects or investigations as requested by the line manager.
 </li>
 <li>
 Respond to ad hoc requests to address control issues on new business processes, policies and procedures, and provide consultative services to management.
 </li>
 <li>
 Provide input into the prioritization of the audit initiatives based on urgency, organizational issues and importance, and steer departmental efforts to implement the plan based on the prioritization in order to ensure the critical and major areas are audited on priority.
 </li>
 <li>
 Collaborate closely with process owners and Management to develop and follow up on suitable preventive / corrective action plans in response to the internal audits irregularities or areas of non-compliance identified, thus enabling efficient turn-around and risk mitigation.
 </li>
 <li>
 Steer internal audit activities including the audit of areas such as Group Services processes, a shared service center &ndash; which includes Procurement, Human Resources, Financial and Accounting processes, IT, other operational and support processes, addressing strategic risks, and highlight non-conformance and facilitate their prompt mitigation.
 </li>
 <li>
 Oversee and quality assure the development of audit reports drafted by Assistant Managers, Senior Internal Auditors and Internal Auditors to make sure that they contain comprehensive and accurate observations and findings and provide value-adding recommendations to the functional areas.
 </li>
 <li>
 Identify continuous improvement initiatives (including automation / technology related) in order to provide an effective and professional audit service to meet the needs of the quarterly Executive Summary to DH GCEO.
 </li>
 </ul>
 
 
 
 
 
 Who we are looking for:
 
 
 <ul>
 <li>
 8+ years of relevant experience years of internal and/or external audit experience, preferably internal audit experience in the relevant Domain experience in which the Dubai Holding Group Operates, a recognized blue-chip organization or within the &ldquo;Big 4&rdquo;.
 </li>
 <li>
 Previous experience within one of the &ldquo;Big 4&rdquo; preferred.
 </li>
 <li>
 Experience of working in an international capacity and a solid understanding of cultural and market differences (especially those of the Middle East and Asia).
 </li>
 </ul>
 
 
 
 
 
 Education / Professional Certifications:
 
 
 
 Essential
 
 <ul>
 <li>
 Bachelor&rsquo;s degree in accounting, Business or equivalent from an accredited and renowned University.
 </li>
 <li>
 Professional Certification (CA/ CPA/ CIA/ CISA/CFE)
 </li>
 </ul>
 
 
 
 
 Desirable
 
 <ul>
 <li>
 Master&rsquo;s degree in accounting, Business or equivalent from an accredited and renowned University.
 </li>
 </ul>
 
 
 
 
 
 Skills:
 
 
 <ul>
 <li>
 Strong understanding of governance models and audit process, standards and best practice in the respective Industry Domain.
 </li>
 <li>
 Good understanding of Group&rsquo;s various operations.
 </li>
 <li>
 Strong inter-personal skills and an ability to connect with people at all levels to drive successful relationships.
 </li>
 <li>
 Essential: Excellent English written and verbal communication and interpersonal skills, ability to Lead a Team
 </li>
 <li>
 Desirable: Advanced Excel user with good CAAT/ Audit software technology (TeamMate, ACL)/ Data mining
 </li>
 </ul>
 
 
 
 
 
 Technical Competencies:
 
 
 <ul>
 <li>
 Internal audit methodology and IA reporting technology.
 </li>
 <li>
 Risk management and forensics.
 </li>
 <li>
 Financial accounting and management accounting practices and principles.
 </li>
 <li>
 Adequate knowledge of legal requirements within the UAE, Global Internal Audit Standards.
 </li>
 <li>
 Excellent service delivery and process management skills.
 </li>
 <li>
 Excellent analytical capabilities.
 </li>
 </ul>
 
 
 
 
 
 Behavioral Competencies:
 
 
 <ul>
 <li>
 Strong character stressing integrity and independence.
 </li>
 <li>
 Leadership management and influence skills to function in a corporate environment.
 </li>
 <li>
 Customer service mind-set while at the same time being assertive and ensuring compliance.
 </li>
 <li>
 Strategic Alignment
 </li>
 <li>
 Operational Excellence
 </li>
 <li>
 Inspirational Leadership
 </li>
 <li>
 Personal Mastery
 </li>
 </ul>
 
 
 
 
 As much as we would be delighted to entertain all applicants, due to the high volumes of applications, only successful applicants will be contacted within 14 business days.
 
 
 
 
 
 
 This job description is not all inclusive. Dubai Holding reserves the right to amend this job description at any time. Dubai Holding is an Equal Opportunity Employer, committed to a diverse and inclusive work environment.
 
 
</div>

Internal Audit Manager

KPMG Lower Gulf

Overview Role: Senior Supervisor - Audit (FY25 - DXB) Position Commencement Date: October 1st, 2024 Interviews to Commence in: June 2024 Role Details We are currently seeking a qualified Audit Managers to join our team for the FY25 Hiring Session. The selected candidate will assume responsibilities starting from October 1st, 2024, with interviews scheduled to begin in June 2024. Job Information <ul> <li>Title: Senior Associate 2</li> <li>Department: Audit</li> <li>Supervisor / Head of Department: Manager</li> <li>Supervised function(s): Senior Associate 1, Associate 1, 2, 3</li> <li>Hierarchical level: Senior Associate 2</li> <li>Job Family: Audit</li> </ul> Overall Objective and Responsibilities Job Purpose: The audit supervisor must exhibit high standards of professional and social ethics and must accept full responsibility as the in-charge for audit engagements of varying size and complexity to include, planning and coordinating the various phases of the field work, directing and reviewing the work of less experienced team members. Major Duties And Responsibilities <ul> <li>Execute the day-to-day activities of audit engagements and supporting the execution of a high-quality audit</li> <li>Identify and communicate potential issues and opportunities for audit efficiencies and process improvement to Managers and Partners</li> <li>Coordinate the day-to-day activities of audits and client interactions and ensuring efficient information flow from the client to the audit team</li> <li>Support the design and execution of an engagement's audit approach and procedures in accordance with relevant regulatory professional auditing and assurance standards, and applicable firm guidance and KPMG methodology</li> <li>Demonstrate a working knowledge and staying current on developments in accounting literature, including those specific to assigned industries</li> <li>Supervise audit associates and interns on engagements and providing coaching, timely feedback, and reviewing their audit documentation</li> <li>Ensure and maintain compliance with the firm's training requirements</li> </ul> Education Requirements <ul> <li>BSc in accounting or equivalent</li> <li>Accounting qualification or equivalent (ACCA, CPA)</li> <li>Technically sound, thorough knowledge of IFRS & ISA</li> </ul> Work Experience Requirements <ul> <li>5 to 6 years' experience (Minimum 3 year post qualification experience)</li> <li>Prior experience in dealing with clients involved in real estate, construction and related industries and oil & gas sectors</li> <li>Hands on experience in advanced audit Methodologies</li> </ul> Knowledge / Technical Skills <ol> <li>Strong analytical skills</li> <li>Customer Focus</li> <li>Mentors new team members</li> </ol> Language Skills <ul> <li>English: Fluent in speaking, reading, writing, listening</li> <li>Arabic: Fluent in speaking, reading, writing, listening</li> </ul> Interpersonal Skills <ol> <li>Proactive and independent person, with ability to initiate tasks independently</li> <li>Researching skills - Identifies, documents and shares knowledge that might be useful to others</li> <li>Excellent analytical skills - Identifies ways to analyze information quickly and efficiently</li> <li>Proficient problem solver - Suggests innovative and creative solutions to problems</li> <li>Effective communicator</li> </ol> Seniority level <ul> <li>Mid-Senior level</li> </ul> Employment type <ul> <li>Full-time</li> </ul> Job function <ul> <li>Accounting/Auditing and Finance</li> </ul> Industries <ul> <li>Accounting</li> </ul>

Senior Supervisor - Audit (FY25 - DXB)

DUBAI PROPERTIES GROUP LLC

<ul><li>Perform audit assurance and advisory engagements covering governance, risk management and internal controls and manage the implementation of the approved annual audit plan.</li><li>Perform analysis, special projects or investigations as requested by the line manager.</li><li>Respond to ad hoc requests to address control issues on new business processes, policies and procedures, and provide consultative services to management.</li><li>Provide input into the prioritization of the audit initiatives based on urgency, organizational issues and importance, and steer departmental efforts to implement the plan based on the prioritization in order to ensure the critical and major areas are audited on priority.</li><li>Collaborate closely with process owners and Management to develop and follow up on suitable preventive / corrective action plans in response to the internal audits irregularities or areas of non-compliance identified, thus enabling efficient turn-around and risk mitigation.</li><li>Steer internal audit activities including the audit of areas such as Group Services processes, a shared service center – which includes Procurement, Human Resources, Financial and Accounting processes, IT, other operational and support processes, addressing strategic risks, and highlight non-conformance and facilitate their prompt mitigation.</li><li>Oversee and quality assure the development of audit reports drafted by Assistant Manager and Managers, to make sure that they contain comprehensive and accurate observations and findings and provide value-adding recommendations to the functional areas.</li><li>Identify continuous improvement initiatives (including automation / technology related) in order to provide an effective and professional audit service to meet the needs of the quarterly Executive Summary to DH GCEO.</li></ul>

Senior Manager - Internal Audit

<div>
 Job description:
 
 
 
 About Us
 
 
 With offices in 152 countries and nearly 328,000 professionals, we are one of the world&rsquo;s leading professional services networks, helping organisations and individuals create lasting value through Assurance, Tax and Advisory services. For over 40 years, we have contributed to the Middle East&rsquo;s transformation journey, partnering with governments and businesses to deliver sustainable solutions. Today, more than 12,000 of us across Bahrain, Egypt, Iraq, Jordan, Kuwait, Lebanon, Libya, Oman, Palestine, Qatar, Saudi Arabia and the UAE are shaping the region&rsquo;s future. &nbsp;
 
 
 Line of Service Overview
 
 
 Our Middle East Assurance practice includes over 2,300 people based in 12 countries across the region and is part of PwC&rsquo;s global network that is&nbsp;operating&nbsp;worldwide. PwC Middle East&rsquo;s Assurance practice combines the right mix of human-led and tech powered solutions to provide our clients with quality audits and other risk services that create confidence and impact in our region and across society.&nbsp;
 
 
 Business Unit Overview
 
 
 Core Assurance is a cornerstone of our Assurance practice, focused on delivering high-quality audits that build trust and drive sustained outcomes.&nbsp;&nbsp;
 
 
 Our teams apply deep technical expertise and leverage advanced digital tools to provide independent assurance over financial reporting. Through a human-led, tech-powered approach, we help clients meet regulatory requirements, enhance transparency, and strengthen stakeholder confidence, creating impact across industries and society.&nbsp;
 
 
 How You&rsquo;ll Contribute
 
 
 As an External Audit Senior Associate, you&rsquo;ll work as part of a team of problem solvers, helping to solve complex business issues from strategy to execution. Responsibilities include but are not limited to:
 
 <ul>
 <li>
 Using your analytical skills to analyse the client's financial statements and ensure they adhere to financial regulations.
 </li>
 <li>
 Examining financial and accounting records, other documents, and tangible items such as inventory, or plant and equipment.
 </li>
 <li>
 Asking a range of questions &ndash; from formal written questions to informal oral questions &ndash; to a range of individuals at our client organisations.
 </li>
 <li>
 Testing the client organisation's internal controls and processes.
 </li>
 <li>
 Building trust and credibility with the clients by understanding their expectations and delivering high quality services.
 </li>
 <li>
 Taking accountability for researching and understanding key facts on the client&rsquo;s industry information before the engagement begins.
 </li>
 <li>
 Communicating with the Manager and/ or Partner in a timely manner with respect to engagement progress &ndash; risks, issues, variances from plan in terms of time, budget, etc.
 </li>
 <li>
 Taking full ownership of external file completion.
 </li>
 <li>
 Analysing engagement economics of self and field staff and explaining variances from the budgets.
 </li>
 <li>
 Reviewing the work of the associate levels and providing them on-job training,&nbsp;coaching and timely constructive feedback to help them grow in their career.
 </li>
 <li>
 Ensuring you are adhering to compliance with the risk, quality and independence matters.
 </li>
 <li>
 Having an understanding in business development activities to help identify and research opportunities on new/existing clients along with building and maintaining strong relationships with clients.
 </li>
 <li>
 Engaging and dealing effectively with diverse teams from the planning through the completion phase of the audit as well as closely following up on the progress of the requested tasks to ensure meeting the timeline and the firm&rsquo;s internal KPI&rsquo;s.
 </li>
 <li>
 Taking part in the digital initiatives and upskilling areas which aligns most with your team&rsquo;s business needs.
 </li>
 <li>
 Performing other procedures as necessary to support issuance of the assurance deliverables.
 </li>
 </ul>
 
 What You&rsquo;ll Bring
 
 
 You are ambitious and you utilise opportunities to grow and develop. In addition, you recognise yourself in the following characteristics:
 
 <ul>
 <li>
 A degree in accounting, finance&nbsp;or any other related academic major.
 </li>
 <li>
 Completed or pursuing a professional qualification, such as ACCA, CA, ACA, CPA (preferably).
 </li>
 <li>
 Progressive experience at the Senior Associate level working with a range of external audit clients in a Big 4 professional services firm.
 </li>
 <li>
 Experience in auditing diverse range of industries.
 </li>
 <li>
 Excellent communication, presentation, and interpersonal skills that allow you to thrive in a team environment.
 </li>
 <li>
 Bilingual proficiency in Arabic and English (oral and written) is a plus.
 </li>
 <li>
 Business development and client relationship building skills.
 </li>
 <li>
 Willingness to challenge the &lsquo;norms&rsquo; and&nbsp; to create a cohesive and effective working team.
 </li>
 <li>
 Excellent project management skills.
 </li>
 <li>
 Knowledge in any Audit technologies, and experience using Data Analytics tools is a plus.
 </li>
 <li>
 Commitment to valuing differences and working alongside diverse people and perspectives.
 </li>
 <li>
 Thorough technical skills and experience regarding applicable accounting reporting and auditing standards, with demonstrated exceptional performance.
 </li>
 <li>
 Experience in the design of engagement procedures based on risk and materiality.
 </li>
 <li>
 Previous experience in coaching and leading engagement teams.
 </li>
 <li>
 Strong technical knowledge and having the ability to research issues, present alternatives and conclusions to client/Manager.
 </li>
 </ul>
</div>

Assurance - External Audit - Senior Associate - Dubai

BDO UAE

<div>
 
 
 About BDO
 
 
 
 
 
 
 BDO provides audit and assurance, advisory, tax and business outsourcing services to companies across all sectors of the economy.
 
 
 
 
 
 As one of the world&rsquo;s leading audit and accounting organizations, we have clients of all types and sizes, from large corporate organizations to private businesses, entrepreneurs and individuals across various industry sectors.
 
 
 
 
 
 From a global beginning in 1963 with five firms, today BDO extends across 166 countries and territories, with 115,661 people working out of 1,776 offices.
 
 
 
 
 
 At BDO, we understand that being the leader in exceptional client service begins &ndash; and ends &ndash; with exceptional regard for our people. Relationships matter in our work and interactions with clients and how we work and interact with each other. What differentiates BDO as an employer is our focus on relationships.
 
 
 
 
 
 
 About the Role
 
 
 <ul>
 <li>
 Responsible to lead and perform external audit of clients in financial services sector, specifically banks and finance companies, as per BDO audit methodology and ensuring a qualitative documentation.
 </li>
 <li>
 Responsible to review of financial statements of the allocated assignments as per the IFRS Accounting Standards.
 </li>
 <li>
 Responsible for the overall project management of the audit engagement from inception of the audit until completion, including activities such as audit planning, performance of audit procedures and reporting on the financial statements.
 </li>
 <li>
 Responsible for timely engagement with client and effective turnaround of audit deliverables.
 </li>
 <li>
 Identify and discuss audit &amp; accounting issues on a timely basis with the audit engagement team and the client along with proposing proper resolution of these matters.
 </li>
 <li>
 Prepare reports and communicate findings and recommendations to the client and agree with them. Develop strengths to present to the Audit Committee/BOD/TCWG.
 </li>
 <li>
 Follow the evolution of the client&rsquo;s needs, commercial focus and business objectives, and timely anticipate issues and questions. Propose relevant services and solutions to provide value addition.
 </li>
 <li>
 Provide exceptional client service by understanding the client's requirement in detail and ensuring timely delivery.
 </li>
 <li>
 Ensure continuous professional development by updating oneself on local regulations, International Financial Reporting Standards, any changes to audit methodology etc. and discussing any such changes with the clients proactively.
 </li>
 </ul>
 
 
 
 
 
 
 
 
 Qualifications &amp; Experience:
 
 
 <ul>
 <li>
 
 3 to 6 years of experience
 
 in auditing
 
 Banks or finance companies
 
 , preferably with Big6 firms
 </li>
 <li>
 Must be CA/ ACCA or equivalent qualified
 </li>
 <li>
 Strong technical knowledge of IFRS Accounting Standards, especially, IFRS 9 &amp; IFRS 15.
 </li>
 <li>
 Fluent in English (Reading, Speaking and Writing)
 </li>
 </ul>
 
 
 
 
 
 
 
 
 BDO's Story:
 
 
 
 
 
 
 The BDO story is truly remarkable one, built on solid foundations laid by our visionary founder. BDO is fundamentally a people-centric business with a proven track record of exceptional client service.
 
 
 
 
 
 In 2018, we unveiled our leadership ambition: &ldquo;Our Dream&rdquo; - emphasizing that it&rsquo;s time for BDO to lead&mdash; for our people to lead, each of us in our own right. Whether in our markets, through innovation, or as future advisors, our purpose, or &ldquo;WHY,&rdquo; drives us forward.
 
 
 
 
 
 Our WHY is &ldquo;People helping People achieve their Dreams&rdquo;. Our &ldquo;WHY&rdquo; defines our identity &ndash; serving as our motivation and guiding principle. This principle is at the heart of BDO because people&rsquo;s dreams matter to us.
 
 
 
 
 
 We are driven to help our colleagues, clients, and communities become their fullest. At BDO, a career is distinguished by our unique culture&mdash;a fusion of people, passion, and results that defines and shapes everything we do.
 
 
 
 
 
 
 What It's Like to Work at BDO:
 
 
 
 
 
 
 While many accounting firms offer professional services, few match our rich culture of opportunity, personal fulfillment, and long-term growth.
 
 
 
 
 
 We are dedicated to the sustainable development of our people, respecting their talents and fostering their growth. Accountability and personal responsibility are encouraged at all levels, supported by structured career planning and training.
 
 
 
 
 
 Our global culture respects local cultural nuances and strives to be ethical, socially, and environmentally responsible everywhere we operate. At BDO, our diverse team is united by a shared ambition to make a meaningful impact and become the industry&rsquo;s top choice.
 
</div>

Assistant Manager / Senior Associate - Audit & Assurance (Bank / Financial Services)

Financial Audit Authority

<div>
 
 We at the
 
 Financial Audit Authority (FAA) &ndash; Dubai
 
 is seeking highly skilled professionals to join the
 
 Ports &amp; Free Zones Audit
 
 , covering
 
 logistics, freight, supply chain, warehousing, distribution, and port operations
 
 .
 
 
 
 
 
 We are hiring for the following positions:
 
 <ul>
 <li>
 
 Senior Auditor
 
 </li>
 <li>
 
 Audit Manager
 
 </li>
 <li>
 
 Senior Audit Manager
 
 </li>
 </ul>
 
 
 
 
 
 🔎 Key Responsibilities (based on role seniority)
 
 
 <ul>
 <li>
 Conduct Internal, compliance, operational, and performance audits within
 
 ports, free zones, logistics, and freight environments
 
 .
 </li>
 <li>
 Review effectiveness of internal controls, risk management, and governance frameworks.
 </li>
 <li>
 Evaluate operational efficiency across
 
 supply chain, port operations, cargo handling, transportation flows, and warehouse management
 
 .
 </li>
 <li>
 Prepare audit reports, highlight key findings, and recommend improvements.
 </li>
 <li>
 Lead and guide audit teams (for manager and senior manager roles).
 </li>
 <li>
 Coordinate with stakeholders across free zone authorities, port operators, logistics companies, and government entities.
 </li>
 </ul>
 
 
 
 
 
 📌 Minimum Requirements (for all levels)
 
 
 <ul>
 <li>
 Bachelor&rsquo;s degree in
 
 Accounting, Finance, Audit, Supply Chain, Logistics Management, or related field
 
 .
 </li>
 <li>
 Professional certification :
 
 CIA, CPA, ACCA, CA.
 
 </li>
 <li>
 Experience in
 
 ports, free zones, logistics, freight, warehousing, or supply chain
 
 is required.
 </li>
 <li>
 Strong understanding of audit methodologies, risk assessment, internal controls, and regulatory frameworks.
 </li>
 <li>
 Excellent analytical, communication, and report-writing skills.
 </li>
 <li>
 For managerial roles: proven leadership experience overseeing audit engagements and teams.
 </li>
 </ul>
 
 
</div>

Job Opening – Ports & Free Zones Audit

Object 1 Real Estate

About Us: We are Object 1 (object-1.com), a contemporary development of the new world. Multicultural, aesthetic, intelligent, and sustainable. We are part of the international TSZ Group and look at contemporary architecture as a work of art, an innovative masterpiece.For 10 years we have been successfully implementing our architectural projects on the world stage.Due to fast growth and launching new projects, we are looking for a Head of Internal Audit to join our team in Dubai.Key Responsibilities:<ul><li>Lead and oversee the full internal audit function across all departments and business units.</li><li>Develop and implement a risk-based audit strategy aligned with the company&rsquo;s objectives.</li><li>Conduct internal audits to assess the effectiveness of internal controls, operational processes, financial accuracy, and compliance with policies and regulations.</li><li>Identify gaps, risks, and inefficiencies; provide actionable recommendations to senior management.</li><li>Ensure compliance with UAE laws, international standards, and corporate policies.</li><li>Prepare detailed audit reports, findings, and presentations for top management and the Board.</li><li>Collaborate closely with Finance, Legal, Operations, and Project Management teams.</li><li>Manage and mentor internal audit staff, supporting continuous improvement and professional development.</li><li>Monitor corrective actions and ensure timely implementation of recommendations.</li><li>Support development of risk management frameworks and internal control improvements.</li></ul>Requirements:<ul><li>Bachelor&rsquo;s degree in Accounting, Finance, Business Administration, or related field (CPA/ACCA/CIA preferred).</li><li>Minimum 7&ndash;10 years of experience in internal audit, with at least 3 years in a managerial or head-level role.</li><li>Strong understanding of audit methodologies, internal controls, governance frameworks, and risk management.</li><li>Experience in real estate development, construction, or investment companies is highly preferred.</li><li>Excellent analytical, leadership, and decision-making skills.</li><li>Strong communication and reporting abilities, with confidence in presenting to senior management.</li><li>High level of integrity, attention to detail, and professionalism.</li></ul>What We Provide:<ul><li>Competitive salary as per the market;</li><li>Official employment under UAE Labour Law;</li><li>Employment visa and medical insurance;</li><li>Modern office and friendly environment at work.</li></ul>If you are seeking dynamic growth and want to be part of a team who builds the future of Dubai, send your application!Job Type: Full-time

Head of Internal Audit

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