• Kyiv
  • (093) 954-9666
  • nicolastn@gmail.com
Nikolay Tukalo

Nikolay Tukalo

Internal Auditor




2009 - 2010
National University of Krivoy Rog

Administrative management


2004 - 2009
National Metallurgical Academy of Ukraine

Faculty of metallurgical equipment renovation

История работы

История работы

Senior Internal Auditor

июня 2014 - настоящее время
Metro Cash and Carry Ukraine
  • Internal audit inspections; assessment of efficiency and effectiveness of existing controls; recommendations how to improve internal controls and monitoring of their implementation;
  • Consulting the management for the enhancement of the internal control system;
  • Creation and implementation of Risks Matrix;
  • Internal control assessment - gap identification in Internal Controls and processes;
  • Coordinating and assisting the external auditors;
  • Holding tenders ("Service" category).

Internal auditor

дек. 2012 - июня 2014
Metro Cash and Carry Ukraine


  • Audit performance of Head office units and 32 Stores;
  • Taking part in the internal investigation of the facts of fraud or improper performance of duties;
  • Potential risks identification of new coming standard operation procedures and projects.
  • Providing recommendations on improvement of internal control system and  operational activities;
  • Design of improving and monitoring internal control procedures.

Business audit specialist

авг. 2011 - нояб. 2012
Metro Cash and Carry Ukraine


  • Performing business audit: checking production facilities,  product storage and business processes of 32 Stores;
  • Preparation of audit reports indicating findings and the relevant corrective actions in order to solve the weaknesses detected during the audit activity
  • Providing analyzed feedbacks and audit results to the Stores management;
  • Business processes optimization.

Deputy Head of Store department

нояб. 2009 - июля 2011
Metro Cash and Carry Ukraine


  • Managing the Fruits and Vegetables Department (6 subordinates);
  • Managing sales representatives; 
  • Stock maintenance (goods ordering, stock corrections via internal
    METRO ERP system).
  • Control over timely implementation of sales plans.

Store employee (Beverages department)

сент. 2008 - окт. 2009
Metro Cash and Carry Ukraine


  • Receiving, distribution and placing of goods on commercial equipment;
  • Goods inventory; 
  • Goods' orders and write'offs;
  • Control over products' shelf life;
  • Customer service in accordance with the laws and requirements of the company;



CIA (in a process)

янв. 2015 - настоящее время

Group Internal Audit Methodology and Templates

апр. 2014 - апр. 2014
Metro Group (Head Quarter)

IIA International Standards for Internal Audit

апр. 2014 - апр. 2014
Metro Group (Head Quarter)

1C 8.2 Accounting

сент. 2013 - марта 2014
Training school Red Line

Certificate of attendance of Perfomance Improvement Conference (Dusseldorf)

янв. 2014 - янв. 2014
Metro Group (Head Quarter)




Business processing

Risk analysis

Business analysis