In this case,Present Perfect of Direct Speech becomes Past Perfect of Indirect Speech
He said " I have watched Avengers movie"
View AnswerHe said that he had watched Avengers movie
She said "I have seen the Taj Mahal"
View AnswerShe said that she had seen the Taj Mahal
Boss said "I have some work"
View AnswerBoss said that they had some work
She said "You have a great sense of humour"
View AnswerShe said that You had a great sense of humour
The poor man said "I have no money"
View AnswerThe poor man said that I had no money