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Reporting to Director, Compliance & Oversight, the Health Plan Oversight Auditor supports San Francisco Health Plan's (SFHP) Compliance Program by performing assigned audit, monitoring, and investigative activities. You will execute defined audit procedures, analyzes documentation and data and prepares clear workpapers and reports under established methodologies and supervisory guidance. The Health Plan Auditor partners with internal teams to support regulatory compliance, identify control gaps, and contribute to corrective action efforts while building technical knowledge of managed care compliance and program integrity requirements. Please note that while SFHP supports a hybrid work environment, you are required to be onsite and in-office a minimum of 4 days per month. This is a hybrid position, based in our Downtown San Francisco office. Salary: $78,875 - $91,635 WHAT YOU WILL DO: • Perform assigned audits and monitoring reviews of internal departments, providers, vendors, and delegated entities in accordance with established audit plans, procedures, and timelines., • Examines records, reports, workflows, and supporting documentation to assess compliance with applicable laws, regulations, contracts, and internal policies; identify potential control gaps and documents findings., • Complete audit workpapers, testing documentation, and memoranda that reflect procedures performed, evidence reviewed, and conclusions reached., • Helps develop and execute the Annual Audit Workplan by supporting planning activities, data collection, and issue tracking., • Prepare draft audit reports, summaries, and management reports by collecting, analyzing, and synthesizing operational and compliance data., • Communicate audit status and preliminary findings to the Director and designated stakeholders; participates in meetings to review results and clarify issues., • Investigate leads generated by antifraud and monitoring systems; maintains assigned caseloads and prepares summary documentation for management review., • Support monitoring of SFHP's policies and procedures and apply working knowledge of the policy development and approval process during audit activities., • Assist in the development, documentation, and tracking of corrective action plans (CAPs); support follow-up testing to validate remediation., • Coordinate administrative and logistical support for external audits and regulatory examinations, including document compilation and response tracking., • Participate in the Program Integrity Workgroup and support development of the Annual Program Integrity Workplan and required regulatory reports., • Conduct routine provider, vendor, and member reviews and investigations related to compliance, fraud, waste, abuse, and HIPAA concerns, escalating issues., • Provide support to the Compliance Hotline by assisting with intake, research, and documentation of reported concerns., • Monitor regulatory and industry developments and escalates potential compliance impacts to the Director., • Maintain working knowledge of state and federal healthcare regulations and managed care requirements applicable to publicly funded programs., • Bachelor's degree in business administration, healthcare administration, or a related field, or an equivalent of combined education or experience., • Minimum of three (3) years of experience in healthcare operations, compliance, auditing, or program integrity., • Knowledge of state healthcare programs, regulatory compliance, and antifraud activities., • Professional certification such as Certified Professional Coder (CPC), Accredited Healthcare Fraud Investigator (AFHI), Certified Internal Auditor (CIA), or healthcare compliance certification preferred. WHAT WE OFFER: • Health Benefits, • Medical: You'll have a choice of medical plans, including options from Kaiser and Blue Shield of California, heavily subsidized by SFHP., • Dental: You'll have a choice of a basic dental plan or an enhanced dental plan which includes orthodontic coverage., • Vision: Employee vision care coverage is available through Vision Service Plan (VSP)., • Retirement - Employer-matched CalPERS Pension and 401(a) plans, 457 Plan., • Time off - 23 days of Paid Time Off (PTO) and 13 paid holidays. Established in 1997, San Francisco Health Plan (SFHP) is an award-winning, managed care health plan whose mission is to provide affordable health care coverage to the underserved low and moderate-income residents in San Francisco County. SFHP is chosen by eight out of every ten San Francisco Medi-Cal managed care enrollees and its 175,000+ members have access to a full spectrum of medical services including preventive care, specialty care, hospitalization, prescription drugs, and family planning services. San Francisco Health Plan is proud to be an equal opportunity employer. We are committed to a work environment that supports, inspires, and respects all individuals and in which our people processes are applied without discrimination on the basis of race, color, religion, sex, sexual orientation, gender identity, marital status, age, disability, national or ethnic origin, military service status, citizenship, or other protected characteristics. Pursuant to the San Francisco Fair Chance Ordinance, we will consider for employment qualified applicants with arrest and conviction records. San Francisco Health Plan is an E-Verify participating employer. Hiring priority will be given to candidates residing in the San Francisco Bay Area and California. #LI-Hybrid (Hybrid remote/in-office) Please see job description PI283427120 Job distributed by ___.

Under the general direction of Audit and Advisory Services management, the Principal Associate is responsible for leading and executing audits of sponsored research activities to ensure compliance with federal, state, sponsor, and institutional requirements. This role evaluates internal controls, financial and operational processes, and regulatory compliance related to externally funded research awards. The Principal Associate serves as a subject matter expert on sponsored programs and provides consultative guidance to research administration, principal investigators (PIs), and institutional leadership. This position requires deep knowledge of federal regulations governing sponsored research, strong analytical skills, and the ability to communicate complex compliance matters clearly and effectively. Advanced knowledge of the audit profession, theories and systems of internal control, and professional auditing standards. Broad and thorough knowledge of finance, accounting, business and systems operations. Skills to determine and apply appropriate policies and practices in the completion of audit assignments. Excellent interpersonal and communication skills to work independently with all levels of University personnel, including management and faculty, and to facilitate agreement on issues and corrective actions. May require specialized expertise in enterprise software and relational databases.5+ years of experience in auditing sponsored research, research administration, or related field.Advanced knowledge of the audit profession, theories and systems of internal control, and professional auditing standards.Broad and thorough knowledge of finance, accounting, business and systems operations.Thorough knowledge of federal and state requirements covering university research compliance activities.Advanced analytical skills to conduct analysis and develop recommendations.Skills to determine and apply appropriate policies and practices in the completion of audit assignments.Excellent interpersonal and communication skills to work independently with all levels of University personnel, including management and faculty, and to facilitate agreement on issues and corrective actions.Ability to multitask in getting assigned work completed timely and adapt to unexpected changes in work assignments and priorities B.A. or B.S. degree in related area and 5-10 years relevant experience and /or equivalent experience/training Professional auditing or accounting certification in one or more of the following: CIA, CPA, CISA, CFE. Specialized expertise in enterprise software and relational databases; data analytical skills Experience working with computer assisted auditing tools (e.g. ACL) and automated workpapers.Excellent problem solving and analytical skills. Proficient working with Microsoft Office Suite. Experience in auditing in large research universities or academic medical centers.Specialized certification in Healthcare, Sponsored Research and/or ComplianceProfessional Certification: CPA, Certified Internal Auditor, Certified Fraud Examiner or CISA Required Qualifications : • B.A. or B.S. degree in related area and 5-10 years relevant experience and /or equivalent experience/training, • 5+ years of experience in auditing sponsored research, research administration, or related field., • Professional auditing or accounting certification in one or more of the following: CIA, CPA, CISA, CFE., • Advanced knowledge of the audit profession, theories and systems of internal control, and professional auditing standards., • Broad and thorough knowledge of finance, accounting, business and systems operations., • Thorough knowledge of federal and state requirements covering university research compliance activities., • Advanced analytical skills to conduct analysis and develop recommendations., • Skills to determine and apply appropriate policies and practices in the completion of audit assignments., • Excellent interpersonal and communication skills to work independently with all levels of University personnel, including management and faculty, and to facilitate agreement on issues and corrective actions., • Ability to multitask in getting assigned work completed timely and adapt to unexpected changes in work assignments and priorities Preferred Qualifications : • Specialized expertise in enterprise software and relational databases; data analytical skills, • Experience working with computer assisted auditing tools (e.g. ACL) and automated workpapers., • Excellent problem solving and analytical skills. Proficient working with Microsoft Office Suite., • Experience in auditing in large research universities or academic medical centers., • Professional Certification: CPA, Certified Internal Auditor, Certified Fraud Examiner or CISA, • Specialized certification in Healthcare, Sponsored Research and/or Compliance License/Certification : • Professional auditing or accounting certification in one or more of the following: CIA, CPA, CISA, CFE.

The Senior Associate (Healthcare Specialist) is an essential part of the UCSF Audit & Advisory team, providing independent and objective assessment on the organization's systems of controls and promoting concepts of internal control and operational process improvements in the dynamic and innovative environment of UCSF Health. Under the direction of the Associate Director, the Senior Associate (Healthcare Specialist) is responsible for performing full scope of auditing encompassing financial, compliance, information systems, advisory and investigative reviews, including revenue cycle processes, professional and hospital billing, and regulatory compliance. Required Qualifications : • Bachelor's degree Finance, Accounting or related area and 3-5 years relevant experience and / or equivalent experience / training., • 3-5 years of recent internal audit experience including 1-3 years of healthcare auditing, • Thorough knowledge of the audit profession, theories and systems of internal control, and professional auditing standards., • Broad knowledge of finance, accounting, business and systems operations and Healthcare finance, billing and regulations., • Strong analytical skills to perform analysis for moderately complex audit assignments., • Strong interpersonal and communication skills to present sensitive information with diplomacy and in a clear and concise manner. Presents to a wide variety of audiences, including senior management and external agencies., • Efficiently manage time and workload, to include planning, organizing, prioritizing, and following through on a variety of tasks, assignments, projects, and reports., • Basic computer proficiency including Microsoft Office applications (word processing, Excel spreadsheet) Preferred Qualifications : • Master's Degree Obtained or working towards Professional auditing or accounting certification in one or more of the following: CIA, CPA, CISA, CFE and CHC • May require specialized expertise in enterprise software and relational databases. Knowledge and experience using ACL, IDEA or other data analytics tools; experience with AuditBoard, Tableau, and other similar tools. Comfort/experience with AI functionality/AI enabled tools. Required Qualifications : • Bachelor's degree Finance, Accounting or related area and 3-5 years relevant experience and / or equivalent experience / training., • 3-5 years of recent internal audit experience including 1-3 years of healthcare auditing, • Thorough knowledge of the audit profession, theories and systems of internal control, and professional auditing standards., • Broad knowledge of finance, accounting, business and systems operations and Healthcare finance, billing and regulations., • Strong analytical skills to perform analysis for moderately complex audit assignments., • Strong interpersonal and communication skills to present sensitive information with diplomacy and in a clear and concise manner. Presents to a wide variety of audiences, including senior management and external agencies., • Efficiently manage time and workload, to include planning, organizing, prioritizing, and following through on a variety of tasks, assignments, projects, and reports., • Basic computer proficiency including Microsoft Office applications (word processing, Excel spreadsheet) Preferred Qualifications : • Master's Degree Obtained or working towards Professional auditing or accounting certification in one or more of the following: CIA, CPA, CISA, CFE and CHC • May require specialized expertise in enterprise software and relational databases. Knowledge and experience using ACL, IDEA or other data analytics tools; experience with AuditBoard, Tableau, and other similar tools. Comfort/experience with AI functionality/AI enabled tools.

Qualifications Bachelor's degree in Accounting or Finance; or Information systems, and a professional certification such as CPA, CIA, or CIA Demonstrated experience in maintaining a SOX testing program, and testing of business process and IT general controls Demonstrated experience, skills and kn

Job Description Position Summary The Manager of Internal Controls - Technology Risk will serve as an expert for IT General Controls (ITGCs), automated controls, systems governance, and technology-enabled ICFR compliance as part of the development and execution of GrubMarket’s Internal Controls & Sarbanes-Oxley (“SOX”) Compliance program. You will help architect and execute GrubMarket’s IT control strategy across a highly decentralized and rapidly expanding technology footprint, which includes both corporate systems and subsidiary entity environments. This role will be responsible for developing IT controls methodology, supporting SOX readiness, and partnering closely with Engineering, IT Operations, Security, and Finance to ensure technology risks are identified, mitigated, and monitored proactively. The ideal candidate has deep SOX ITGC experience, strong understanding of system architecture/governance, excellent documentation and communication skills, and the ability to influence without authority across business and technical teams. What You’ll Do * Develop and implement the Company’s ITGC and technology-enabled control strategy, aligning with COSO, COBIT, PCAOB standards, and SOX requirements. * Lead the ITGC evaluation process, including access provisioning, user access reviews, SOD design, privileged access governance, change management, and IT operations. * Own Design & Implementation (D&I) assessments and documentation for all IT-dependent controls, including automated controls and system-generated reports. Assess systems at Corporate and across DBAs, identify gaps, and design scalable control activities for environments with varying levels of maturity. * Partner with Engineering and IT Ops to develop governance processes for system changes, deployments, code review, and release management. * Work cross-functionally to implement SOD standards, access governance, and long-term remediation plans across all key systems, including NetSuite and subsidiary tools. * Support ERP expansion and system integration initiatives, ensuring that internal controls and audit requirements are embedded in future architecture. * Document and continuously update RCMs, narratives, process flows, IT risk assessments, and control documentation. * Collaborate with auditors on walkthroughs, documentation reviews, and independent examination of IT controls. * Prepare reports and presentations summarizing IT control findings, risks, and remediation progress for senior management and the Audit Committee. * Develop SOPs, KPIs, and performance dashboards that increase oversight and transparency into IT control performance. * Mentor and develop junior staff, helping build long-term internal IT controls capability. * Support special projects, including cyber controls uplift, system consolidations, data governance, and automation initiatives. What You’ll Bring * Significant IT audit and ITGC experience from public accounting, consulting, or internal audit. * Strong command of SOX ITGC requirements, including access management, change management, SOD, and system operations. * In-depth understanding of COSO, COBIT, PCAOB audit standards, and general IT risk frameworks. * Ability to evaluate and challenge system configurations, segregation of duties, and user access structures. * Strong communication skills and ability to translate technical issues into business-focused recommendations. * Demonstrated experience addressing ITGC deficiencies and building sustainable long-term solutions. * Strong organizational skills and ability to manage multiple complex initiatives concurrently. * Experience managing or implementing GRC and access governance tools; familiarity with automation and data analytics is a plus. Education & Experience * Bachelor’s degree in Information Systems, Computer Science, Accounting, or related field. * 6+ years of relevant IT audit/IT risk/SOX experience. * Professional certifications preferred (CISA, CIA, CPA, CISSP). * Experience working in complex, acquisition-driven or decentralized environments is strongly preferred. * Experience with ERP systems, cloud environments, and modern engineering practices.

Job Description Position Summary GrubMarket is seeking a Business SOX Compliance Manager to own and lead the execution of its business process SOX program. Reporting to the Head of Business SOX Compliance, this role is accountable for the design, implementation, and ongoing effectiveness of SOX controls across the organization, ensuring compliance while supporting business growth and operational efficiency. This role serves as the primary SOX subject matter expert for business processes and is responsible for program ownership, risk assessment, remediation strategy, and coordination with external auditors and co-sourced providers. The Manager will partner closely with Finance, Accounting, IT, Legal, and business leaders to assess risk, drive control improvements, and ensure consistent SOX execution. The ideal candidate brings deep SOX and audit expertise, strong judgment, and the ability to lead in a fast-paced, evolving environment. This role requires comfort making final decisions, managing ambiguity, and influencing stakeholders at all levels. As the program matures, the scope of this role may expand to include broader internal audit and risk management responsibilities. Responsibilities * Own the end-to-end business SOX compliance program, including annual risk assessment, scoping, materiality determination, and ongoing program refinement. * Serve as the primary SOX subject matter expert for business processes, providing final review and approval of control design, testing conclusions, and remediation plans. * Lead and manage external co-sourced SOX providers, including planning walkthroughs, overseeing testing, reviewing deliverables, and ensuring quality and consistency. * Act as the primary liaison with external auditors for business process SOX, including issue resolution, audit coordination, and management of audit requests. * Assess the SOX impact of new initiatives, system implementations, non-routine transactions, and M&A activity, making final determinations on risk and control implications. * Prepare and present SOX program status, risks, and remediation updates to senior leadership, SOX Steering Committees, and the Audit Committee. * Drive continuous improvement by rationalizing controls, improving documentation quality, and enhancing program efficiency. What You’ll Bring We’re seeking a motivated, pragmatic person who thrives in a high-growth environment. You combine strong technical knowledge of SOX with the ability to educate, influence, and build buy-in across teams. You’re hands-on, detail-oriented, and able to roll up your sleeves. * Deep knowledge of SOX and internal controls over financial reporting for business processes, including a strong understanding of IT dependencies and PCAOB expectations. * Proven experience owning or leading significant portions of a SOX program in a public company or late-stage pre-IPO environment. * Demonstrated ability to make sound risk and control decisions, balance compliance requirements with business realities, and defend positions with auditors and senior leadership. * Experience managing external auditors and/or co-sourced SOX providers, including reviewing work, providing direction, and ensuring quality outcomes. * Strong stakeholder management and influencing skills, with the ability to partner effectively across Finance, Accounting, IT, Legal, and the business. * Ability to operate independently in a fast-paced, evolving environment, with comfort managing ambiguity and accountability. * Experience supporting Audit Committee reporting or senior leadership presentations is preferred. Education & Experience * 6+ years of relevant work experience, ideally with both public accounting experience and compliance or audit experience at a publicly traded company * BA/BS degree in Accounting, Finance, or related field. * Professional certifications preferred (CIA, CPA, CISA). What's in it for you? At GrubMarket, we value fairness and strive to provide competitive, market-informed compensation while ensuring internal equity across regions. We make hiring decisions based on your skills, experience, and our overall assessment of what we observed and learnt in the hiring process. The target salary range for this position is $120,000-$160,000. When calculating offers, we make salary decisions based on market data and candidates' skills and experience.

Job Description#TeamNextdoor Nextdoor (NYSE: NXDR) is the essential neighborhood network. Neighbors, public agencies, and businesses use Nextdoor to connect around local information that matters in more than 340,000 neighborhoods across 11 countries. Nextdoor builds innovative technology to foster local community, share important news, and create neighborhood connections at scale. Download the app and join the neighborhood at nextdoor.com. Meet Your Future Neighbors As the Marketing Technology & Operations Manager, you will own the data, pipelines, and tooling that power our lifecycle, SMB, and Nextdoor Ads Manager marketing programs. You'll work within an established MarTech stack — Segment, Iterable, Salesforce, Databricks, and Workato - helping ensure clean, reliable data flows that Marketing and RevOps teams depend on to drive engagement and revenue. This is an individual contributor (IC) role - you will be a hands-on practitioner and focused on technical execution. This role combines hands-on MarTech ownership with cross-functional product thinking. You'll translate marketing and GTM use cases into events, traits, and audiences; partner with Data Platform and Customer Experience on Kafka and Databricks-based pipelines; and ensure our CDP and lifecycle platform remain healthy, usable, and compliant at scale. At Nextdoor, we offer a warm and inclusive work environment that embraces a hybrid employment model, blending an in office presence and work from home experience for our valued employees. The hiring team will go over these expectations with you if you are being considered for a role near one of our offices in San Francisco, Los Angeles, Chicago, Dallas, New York, and London. The Impact You'll Make You will be a key contributor to our MarTech data and activation work - helping turn signals from product and CRM systems into reliable traits, events, and audiences that support email journeys, advertiser lifecycle programs, and first-party audience products. Your work will directly contribute to reducing time-to-launch for lifecycle campaigns — replacing slow, DS-queue-dependent workflows with faster, self-serve audience activation and enabling the data reliability that underpins measurable revenue and engagement growth. Event & Data Pipeline Ownership • Own the end-to-end marketing event path from Flask and other product sources into Segment and downstream tools (Iterable, Workato, and other destinations), • Maintain and evolve the mapping engine configuration that filters product events into a canonical Segment CDP topic, ensuring only marketing-relevant traffic flows into the MarTech stack, • Build and maintain marketing data pipelines from product events and warehouse models into Segment and Iterable, so lifecycle programs have the right signals for retention, reactivation, and upsell/cross-sell at scale, • Own Segment workspaces, schemas, and destinations for key marketing projects, ensuring events and traits remain organized, documented, and discoverable for marketers and analysts, • Manage Iterable integrations for lifecycle and advertiser journeys, ensuring reliable delivery of both real-time event streams and batch traits to support onboarding, reactivation, and upsell programs, • Partner with CIA, Sales, and Marketing to design and maintain first-party audiences and interest segments exposed across GAM, internal tools, and email programs, • Monitor Segment usage (unique event names, schema growth) and drive consolidation, archival, and naming clean-up to keep the system performant and usable, • Ensure identifier consistency across B2B and B2C use cases and alignment with Salesforce, product Identity, and other revenue systems, • Maintain data hygiene and PII/consent standards across Segment, Iterable, and related rETL models - including hands-on troubleshooting of consent flows, preference center syncs, and suppression logic to ensure compliance policies hold up in production, not just on paper, • Serve as the primary MarTech point of contact for Growth Marketing, Lifecycle, Product Marketing, and RevOps on data and tooling questions, incident triage, and new program enablement, • Translate marketing requirements into clear data and integration work: events to instrument, traits to model, journeys to support, and QA plans before launch, • Own monitoring and health checks for key pipelines: Kafka write rates, consumer lag, Segment delivery latency, Iterable ingestion health, and Salesforce event flows that impact campaigns and journeys, • Lead investigation and resolution for missing, mis-routed, or malformed events and traits, following an end-to-end debugging flow from product events through Segment, Iterable, and audience membership, • Contribute to the MarTech roadmap with a focus on identity hygiene, schema standardization, deliverability, and reducing manual workflows in favor of governed Databricks→Iterable paths, • Help evaluate and right-size vendor contracts and platform usage (e.g., Segment, Iterable, Litmus), balancing capability needs with cost and performance. Education & Experience • Bachelor's degree in Computer Science, Business Administration, Marketing Technology, or a related field, • 5+ years of experience in Marketing Technology, Marketing Operations, or Growth Engineering, with hands-on ownership of CDP and lifecycle tooling (e.g., Segment, Iterable, Braze, or similar), • Experience working in data-rich, event-driven environments, partnering closely with Data Platform, Analytics, and Product Engineering teams, • Deep, practical Segment experience: sources, destinations, tracking plans, schemas, and audience building — including governance of high-volume event streams and schema limits, • Hands-on Iterable (or equivalent lifecycle platform) experience, including journeys, events, traits, and email deliverability, • Comfortable with event and data modeling at the JSON/Kafka/warehouse layer: designing clean events and traits that map to business concepts like neighbors, SMBs, enterprise advertisers, and agencies, • Solid SQL and analytics literacy — able to query Databricks models and rETL outputs to validate data, debug issues, and support new audience definitions, • Familiarity with Salesforce, Workato, and reverse ETL patterns connecting CRM and warehouse to Segment and Iterable is a strong plus, • Demonstrated ability to work across Marketing, RevOps, BizTech, Data Platform, CXE, and Analytics — translating non-technical requirements into robust data flows and integrations, • Strong communicator who can explain complex MarTech concepts to stakeholders at different technical levels, build consensus on data and consent strategies, and drive alignment under time pressure (e.g., launches, P0 incidents), • Awareness of privacy, consent, and PII constraints in CDP and email ecosystems, and how they affect targeting, retention, and legal/compliance obligations across regions, • A builder's mindset: you enjoy designing systems and documentation that outlast individuals and make it easier for teams to ship campaigns faster and safer, • High empathy for marketers and GTM teams; you understand their goals and constraints and design data flows that let them focus on strategy, not plumbing The starting salary for this role is expected to range from $144,000 to $185,000 on an annualized basis, or potentially greater in the event that your 'level' of proficiency exceeds the level expected for the role. The salary range will be determined by the candidate's geographic location. We expect to award a meaningful equity grant for this role. With quarterly vesting, your first vest date will take place within 3 months of your start date. When it comes to benefits, we have you covered! Nextdoor employees can choose between a variety of health plans, including a 100% covered employee only plan option, and we also provide a OneMedical membership for concierge care. At Nextdoor, we empower our employees to build stronger local communities. To create a platform where all feel welcome, we want our workforce to reflect the diversity of the neighbors we serve. We encourage everyone interested in our mission to apply. We do not discriminate on the basis of race, gender, religion, sexual orientation, age, or any other trait that unfairly targets a group of people. In accordance with the San Francisco Fair Chance Ordinance, we always consider qualified applicants with arrest and conviction records. For information about our collection and use of applicants' personal information, please see Nextdoor's Personnel Privacy Notice, found here. #LI-Remote

Excellent communication and presentation skills, with the ability to effectively communicate complex financial analysis to non-financial stakeholders. Cypress Creek Renewables is seeking a talented and highly motivated Senior Associate to support the Investment Analytics group. As a Senior Associate

Los aliados comerciales de Uber están disponibles para ayudarte a alquilar un vehículo que te permita generar ganancias. Manejar con la app de Uber es una alternativa a un trabajo de medio tiempo o tiempo completo y te permite generar ganancias en efectivo de forma rápida, independiente y a tu pr

Los aliados comerciales de Uber están disponibles para ayudarte a alquilar un vehículo que te permita generar ganancias. Vos decidís cuánto querés manejar y cuántas ganancias querés generar. Si tenés experiencia previa en transporte (como conductor profesional o independiente, conductor de c