Cherry Lou C. Santos is a senior supervisor and auditor at R.G. Manabat & Co., a member firm of KPMG International. She has over 6 years of experience in auditing diverse clients in various industries, including ports, manufacturing, logistics, and holding companies. Her responsibilities include planning audit procedures, evaluating internal controls, preparing financial reports, and mentoring junior staff. Santos obtained a Bachelor's degree in Accountancy from Adamson University and has attended several training seminars on auditing standards and financial reporting frameworks.