SUMMARY

• Orchestrated start - up of internal audit department; drafted internal audit documents adopted by the Group; provided quality reviews of internal controls for the Group’s Eastern European Companies and Russia: Effectively motivated Senior Management to adopt electronic documentation. Liaison for external auditors (Big 4)
• Writing Sarbanes-Oxley 404 test scripts; performing audits, recognizing and closing design and operational gaps, creating a control reliant financial audit approach, including writing narratives, identifying key controls, creating flow charts, walkthroughs, IT controls testing, and gap analyses.

PROFESSIONAL EXPERIENCE

Internal Audit Consulting

Confidential

Responsibilities:

• Complete the 2016 internal audit plan for risk and controls testing in the US.
• Execute the audit requests of the external auditors, PWC Montreal, for the Interim Financial Reporting audit.Provided assessment of the internal audit program.
• Analyzed the risks and controls to provide comprehensive audit strategy for Internal Audit Committee.
• Overseer on field audits for the development of the operational audit program. Developed an audit scope to be implemented over a three-year cycle.Adviser for various topics associated with auditing as needed per Guidepoint’s clientele.

Confidential

Internal Audit Manager

Responsibilities:

• Expanded the internal audit department and developed the department functionality into all aspects of the business operations and risk assessments.
• Develop risk base audit plans in accordance COSO and IIA Standards and manage audit executions (financial, operational and unannounced), report status of the internal audit to the IAC of the BOD.
• Utilize IFRS accounting methodology, Italian Law 262/05 and the Government Regulators CONSOB; US GAAP accounting methodology, Sarbanes-Oxley Act 2002 and US Security Exchange Commission. Established a whistleblower hotline as part of the ethical code of conduct policy.
• Advised Senior Management on risks for ERM; created the testing procedures and maintenance of process controls; audit reports and recommendations arising from the audit engagements.
• Performed IT controls testing; passwords, user responsibilities, SOD issues.
• Drafted the format for audit reports for the Group.
• Utilization of COBIT model and framework for controls monitoring.
• COSOand COBIT modeling and reporting
• Supervised employees in department; provided audit guidance (scope, reports, etc.), performance reviews, recommended merit increases, conducted recruiting interviews.

Senior Internal Auditor

Confidential

Responsibilities:

• Established a whistleblower hotline as part of the ethical code of conduct policy (SOX 406).
• Assisted with the development of the code of ethics approved by the Audit Committee and the BOD.
• Expanded scope of audit into assessment of risk management, including the areas of health, safety, environmental affairs, employee benefits and pension contributions.
• Through the testing of internal controls, confirmed that the CEO and CFO were responsible for the financials statement reported. (SOX 302)Spearheaded the internal audit department in 2008 using the COSO framework.
• Authored narratives, flowcharts, walkthroughs, writing controls, initial testing, remediation testing, update testing and IT controls testing. (SOX 404)

Confidential

Senior Internal Auditor

Responsibilities:

• Assisted three companies; Hudson Highland Group, Taylor White, and PWC with Sox compliance projects.
• Performed SOX consulting for a multi-conglomerate public manufacturing company with multiple platforms.
• Responsible for narratives, flowcharts, walkthroughs, writing controls, initial testing, remediation testing, update testing and IT controls testing.
• Coordinated with a Big 4 and met compliance.
• Responsibilities included payroll using ADP, ME & YE Closes, Annual Budget, and building cost accounting data.
• Identified manufacturing cost savings using TBS. System used is SAP.

Confidential, Tampa, Florida

Controller (Consultant)

Responsibilities:

• Payroll responsibilities including 941/940 Tax, FL. Sales Tax, FUTA, & SUTA, 1099’s and FL. Workers Compensation.
• Cleared discrepancies in the GL and brought accounting practices in line with GAAP.
• Built and implemented a budget for the first time in the company’s history and instituted Section 125 plan.
• Reduced company’s risk exposure in the market by requiring proof of levels of insurance via DCI’s carrier base.
• Developed written credit policies for new and existing customers to reduce bad debt including initiating 2 net 10, 1 net 15, and a 1.5-% late fee to offer quick pay rewards, but late pay penalties.
• Restructured collections process and collected approximately $200K in the 60 and over buckets which resulted in eliminating all receivables in the 60 and over buckets, leaving the company with 32 days to collect.
• Instituted a policy that sales agents are responsible for their client’s receivables and Initiated charge backs to agents to enforce the latter at 90 days.
• Broadened the company’s market base through strengthening of insurance.
• Increased the Line of Credit to $500K in order to handle increased payables due to rapid growth.
• Implemented national, weekly sales conferencing to share ideas and buy into the growth of the company.
• Recognized $1MM/per month in sales while collecting a $MM/month in receivables.

Confidential

Controller/SOX Auditor

Responsibilities:

• SOX 404 & 406 test scripts; performed audits, recognizing and closing design and operational gaps, generating extensive programmatic growth, wrote narratives, identified key controls, created flow charts, walkthroughs, controls testing, IT controls testing and gap analyses, confirmed code of ethics was established.
• Performed remediation testing, and developed/wrote job descriptions for key operational management positions.
• SOX testing experience at the corporate office, plant level and distribution centers.
• Performed financial and productivity reporting, updated forecasts, and reported analyses for annual and monthly budget processes.
• Performed overall costing and variance analyses, final authority on all expenditures to vendors, outside services, and suppliers including leaseholds and equipment purchases.
• Provided control of expenditures to operate within 2% of budget in production, maintenance, and labor, which reduced variable expenses and increased efficiency.
• Coordinated and monitored performance of financial audits, reviewed accounting cycle, evaluated adequacy of internal controls, established acceptance of new methods and standards at divisional/distribution center levels.
• Assisted and guided PriceWaterhouseCoopers internal audits.

Confidential, Hughestown, Pennsylvania

Controller

Responsibilities:

• Directed financial activities of the company, performed financial analyses of financial statements, product line, overhead costs, carrying inventory, and contribution margin.
• Monitored and analyzed past and present performance to eliminate pitfalls and increase revenue. Executed Net Present Value (NPV) analyses on projects and leases.
• Developed systems for tracking material usage and its waste, recyclable waste and increased revenue through utilization of developed systems while reducing costs associated with waste.
• Increased revenue $250k/mo thru utilization of developed systems and reduced costs associated with waste 10%.
• Designed material requirements schedule, whereby carrying inventory was reduced to 2 months on hand freeing up cash flow, and increasing liquidity.
• Created annual budget based on forecasting and historical data, established NT Network for company.

Confidential

Manager/Credit Analyst

Responsibilities:

• Evaluated financial statements for liquidity, debt structure, and timeliness of AP, AR turnover and working capital. Utilized and evaluated credit score ratings.
• Authorized for credit extension between $250k and $1,000,000.
• Designed and directed framework for credit and collections department including setting up AS400 database to transition EDI A/R responsibilities from acquired company to GE Capital.
• Established relationships with outside services and collection agencies.
• Initiated bundling and selling of outstanding receivables.
• Trained and supervised credit analysts on policies and procedures.