SUMMARY:

• Over 30 years of hands - on of performing financial, operational and compliance audits, information systems audits, financial accounting, reporting and analysis.
• Experience across multiple industries including over 13 years of banking and financial institution experience; restaurant, hospitality and entertainment, non-profit, insurance, healthcare, telecommunications, distribution and Confidential including evaluating and improving the effectiveness of risk management, controls and governance processes.
• Significant experience with Sarbanes-Oxley process documentation and compliance (also A-123r Federal version of SOX), FIAR, PCAOB auditing standards, Activity Based Costing, GRC, and OMB Circulars.

EXPERIENCE:

Confidential

Financial Improvement Audit Readiness Manager

Responsibilities:

• Perform Data reconciliations across multiple feeder applications to the Confidential ’s General Ledger ( Confidential )
• Support the Financial Improvement and Audit Readiness efforts at Confidential Indianapolis, IN
• Reconcile data from feeder applications to Confidential
• Write VBA and ACL (Audit Command Language) scripts to assess financial assertions about transaction data to confirm the processing of the data

Senior Sarbanes Oxley Consultant

Confidential

Responsibilities:

• Performed tests of internal controls for Sarbanes-Oxley compliance in Canadian and US subsidiaries
• Responsible for building an IT audit team and an integrated audit approach in compliance with IIA Standards.
• Led audit teams on business operations, IS/IT, and SOX compliance, and IS/IT audit engagements.

Controller

Confidential, Jacksonville, FL

Responsibilities:

• Developed managerial cost controls and performance analysis reports for venues to improve visibility into financial operations and performance. Communicated results to management.
• Prepared the financial reporting for 14 corporate entities for a restaurant and entertainment company
• Supported the preparation of the Confidential 10-Q
• Supervised, coached and developed a staff of 6 employees in all accounting functions including payroll
• Developed and Instituted policies and procedures and a chain of command for accounting for all financial activities

Sr. Internal Audit Manager/Business Analyst/SME

Confidential, Wash, DC

Responsibilities:

• Subject Matter Expert and lead within Information Technology Risk Management (ITRM) regarding internal controls, implementation of A-123r, FMFIA, and implementation of Circular A-50
• Applied FISCAM/COBIT methodology to assessment of Information Technology risks
• Supervised four team members on documenting current processes around Planning, Programming, Budgeting and Execution (PPBE). Organized client workpapers using Sharepoint.
• Documented and assessed management's current framework of internal control and risk within the Office of Information and Technology. Preparation of Corrective Action Plans (CAPs) and assisted management with preparing the annual Statements of Assurance as part of the annual financial report.
• Assessed compliance with Circulars A-123 and A-50 and the FMFIA. Assessed the status of prior audit deficiencies in audits performed by the IG to determine their remediation.
• Wrote audit reports on internal control weaknesses surrounding the IT processes including general controls and processing of budget transactions and communicated those reports to senior VA management
• Prepared recommendations to improve the framework of internal control with the standards of internal control in mind and obtain audit readiness

Confidential

Tax and Financial Planning Practice

Responsibilities:

• Prepare individual, business, trust and estate, non-profit and partnership income tax returns, provide tax planning advice.
• Provide tax resolution services to clients.
• QuickBooks bookkeeping, set up and support (QuickBooks Pro Advisor)

Confidential

Senior IT Audit Manager, Pittsburgh, PA

Responsibilities:

• Performed IT general controls audit including segregation of duties, HIPAA, automated application controls, change management, physical security, computer operations and logical access in order to assess readiness for the Model Audit Review ( Confidential )(the equivalent of Sarbanes-Oxley for the insurance industry)
• Identified numerous weaknesses in IT general and application controls tested and communicated to management recommendations to strengthen controls in physical security, identification and access management, computer operations, segregation duties and layering of IT controls.
• Recommended to management that they develop an IT governance program which was previously non-existent

Confidential, Mclean, VA

Sr.Credit Risk Manager

Responsibilities:

• Informed management that current credit risk assessments were being performed in a subjective manner by various analysts leading to non-standardized risk assessments and potentially incorrect assessments. Recommended an improved method of measuring the risks that resulted in new metrics in reporting to the audit committee and establishment of risk rating standards
• Assessed the bank’s consumer credit card risk control framework and mapping of policies to processes using OpenPages GRC
• Performed ongoing review of credit controls of consumer credit lending including credit cards and mortgages
• Performed critique of existing risk rating processes, suggested improvements to more accurately reflect risk areas that had previously been considered as key controls and align risk assessments with those controls

Confidential, VA

Sr. Internal Audit Manager

Responsibilities:

• Identified and informed management of lack of adherence to existing credit extension policies and procedures (commercial, letters of credit, lines of credit, secured and unsecured)
• Reviewed mortgage loan underwriting operations including compliance with Regulation Z Truth-in-Lending (TILA) Good Faith Estimates, RESPA, Bank Secrecy Act, The Patriot Act, etc. at Gateway Mortgage (wholly owned subsidiary)(Raleigh, NC)
• Performed account reconciliations for mortgage related accounts
• Made recommendations for improving the loan function by measuring the performance of loans made by each loan officer, and holding loan officers accountable for the quality of their loans and compliance with policies
• Developed audit plans, supervised the audit of the bank’s retail investment operations
• Performed a review of the bank’s net interest yield, recommending ways to improve yield

Confidential, Annapolis, MD

IT Audit Manager

Responsibilities:

• Prepared the client company for their annual audit, assessed IT general controls
• Applied COBIT, reviewed current IT policies and procedures
• Through interviews, walkthroughs and discussions with process owners, develop process flow diagrams and process narratives
• Determined key controls focusing on business risk
• Developed IT audit plan of PeopleSoft HR implementation of access management
• Conducted testing of key controls identified as part of an prior year’s audit comments
• Made recommendations to remediate control weaknesses

Confidential, Mclean, VA

Associate

Responsibilities:

• Performed “focus” audits for the Centers for Medicare and Medicaid Services (CMS) of Medicare and Medicaid insurers testing for operational efficiency and compliance with US Code and CMS regulations including HIPAA compliance
• Guided and assisted in the development of standardized Department of Defense Business Transformation Agency (BTA) information systems, standardized end-to-end business processes and compliance with Office of Technology Strategy, Financial Systems Integration Office (FSIO) the BTA Business Enterprise Architecture (BEA). Maintained workflow management via SharePoint.
• Reviewed Confidential -C Financial Improvement and Audit Readiness (FIAR) subcommittee draft procedures for proceeding with Dept. of Defense (DoD) audit readiness and made suggestions to the audit readiness methodology.
• For Customs and Border Protection (CBP) as the senior member of a five person team developed a statistical cost-based (SFFAS No. 4) fee model in Microsoft Excel utilizing Visual Basic for Applications that incorporates program inputs of direct and indirect vetting costs and the net numbers of U.S. bound travelers from any of 35 visa waiver program participating countries in order to determine an appropriate processing fee. The projected annual cost savings resulting from the model is estimated to be in excess of $150M each year over the next ten years.
• At Confidential provided data analysis of Confidential -wide workload.
• Created a computerized methodology to analyze 1.7 million time and attendance records from FY2008 by analyzing work performed for the Uniformed Services by command level customer, by each Confidential location performed and by level of effort expended. Supervised three subordinates.
• Made recommendations for improvement to Confidential ’s After ERP Implementation environment regarding the integrity of segregation of duties apply FISCAM methodology
• Reviewed process flows in the “as-is” environment in order to recommend staffing levels required in the after the financial system ERP implementation (business process reengineering).

Confidential

Senior Financial Manager

Responsibilities:

• Under the guidance of the Financial Improvement and Audit Readiness Committee, at Tricare Medical Activity (TMA) led the effort in reviewing the quality of project deliverables specifically for Confidential and Uniformed Services University of Health Sciences (USUHS).
• Reviewed process narratives and flowcharts, and made hundreds of recommendations for 49 distinct business process cycles within USUHS.
• Provided site testing assistance to various teams and team members as needed on interpretation of A-123 and documentation of processes. Maintained and shared documentation in SharePoint.
• Supported the Defense Logistics Agency (DLA) Data Availability and Ownership team working on business process reengineering and integrating legacy financial systems to align with SAP ERP financial system implementation/conversion and upgrade.
• Provided supervision over subordinate team members and two remote team members in Columbus, Oh

Confidential

Consultant

Responsibilities:

• Reviewed existing policies and procedures governing general IT application controls for 15 retail mortgage systems platforms
• Identified control weaknesses in the existing policies that allowed terminated employees to continue to have access to sensitive systems and customer information.
• Wrote an ad hoc document retention policy to comply with various industry guidance and standards. Developed a methodology to improve accountability over adding, modifying, deleting and terminating system users. Authored a policy on financial evidence gathering and documentation retention to substantiate that internal controls exist.

Confidential

Consultant

Responsibilities:

• Applying Confidential , performed a financial/compliance audit review of lease contracts and accounting treatment. As a result, determined that the company had entered into leases which resulted in losses.
• Prepared recommendations for evaluating leases to determine lease type, net present value, appropriate accounting treatment and amortization schedules.
• Developed a lease accounting, amortization and reporting system using MS Access.

Confidential

Consultant

Responsibilities:

• Reviewed existing general controls, policies and procedures governing access management, logging and monitoring and change management procedures.
• Identified weaknesses in the existing policies that allowed terminated employees to continue to have access to sensitive systems and customer information.
• Developed a methodology to improve accountability over adding, modifying, deleting and terminating system users.
• Authored or co-authored ad-hoc policies and procedures for documenting controls over access management, logging and monitoring and change management.

Confidential

Senior Manager

Responsibilities:

• Supervised one and two audit teams in applying Sarbanes-Oxley compliance, documenting processes and flow charts, and control templates, and preparing process flowcharts for Sarbanes-Oxley testing.
• Created detailed financial system process documentation using MS Office Excel, Visio, Access and Word.
• Identified key internal controls and associated risks and controls related to accounting processes, systems and financial reporting.
• Performed Sarbanes-Oxley testing of identified key financial and operational controls for a commercial pharmaceutical firm including controls over patient privacy and suggested to management recommended remediation steps.

Confidential

Consultant

Responsibilities:

• As part of Confidential ’s Sarbanes-Oxley undertaking, documented Confidential ’s end-to-end processes for international call systems and billings.
• Determined that millions of billable minutes monthly were not being billed due to application software constraint and flawed rounding logic.
• Used Hyperion for account analysis.