Chief Enterprise Risk Officer

• Jun 2018 - Present

VP, Internal Audit Manager

• Nov 2010 - Jun 2015

Supervise and mentor staff and senior auditors on various financial, operational and compliance internal audit projects. Coordinate with 3rd party service auditors for outsourced internal audits. Perform extensive Sarbanes-Oxley (SOX) testing to ensure compliance with internal auditing standards and applicable laws and regulations. Plan, complete fieldwork, review and report on internal audits. Develop, communicate and present corrective action recommendations for senior management’s consideration. Assist external auditors with interim and year-end audit testing. Identified, documented and communicated internal control recommendations to Management, significantly reducing the potential risk of loss to the organization. Keen ability to identify fraud risk factors to effectively design audit testing. Expert in evaluating risks and related controls to ensure the internal controls are adequately and efficiently designed to provide effective results. Enjoy designing automated audit procedures using data extraction software to perform exception-based testing and reduce sampling risk. Show less

ASSISTANT VP, LEAD AUDITOR

• Nov 2004 - Nov 2010

Trained and mentored staff/senior auditors to effectively develop, document and implement audit procedures consistent with audit objectives. Introduced use of ACL (Audit Command Language) data extraction software to effectively and efficiently meet audit objectives and reduce audit and sampling risks. Found weaknesses in wire transfer authorization system controls using ACL. Uncovered a fraud where management was altering official bank documents for compliance purposes, which may have risked the loss of a key product licensing privilege. Discovered understatement of accounts payable accruals of $1 million. Instrumental in increasing training and application of data extraction software to improve audit effectiveness and efficiency throughout the internal audit department. Served as a key committee member on the electronic workpapers (TeamMate) task force to implement paperless audit workpapers and efficient time reporting. Developed audit presentations at two internally developed staff and senior audit seminars to aid in reducing departmental CPE costs. Show less

AUDITOR/TAX ACCOUNTANT

• Jun 2000 - Nov 2004

Reported directly to firm partners. Planned, performed and supervised audit fieldwork for audits of profit and non-profit organizations. Prepared compilations, reviews and audited financial statements. Prepared management letters and communicated audit results to management, boards of directors/trustees and audit committees. Management letter comments included recommendations to improve operational efficiencies, internal controls, accounting practices and financial management. Performed tax, accounting and audit research for various clients and projects. Trained staff members to perform compilations, reviews and audits. Performed accounting, consulting and tax accounting duties for non-profit and for-profit clients. Show less

Chief Auditor/Chief Deputy to the Controller

• Mar 1996 - Jun 2000

Reported directly to the County Controller with responsibility for supervising six internal auditors. Responsible for establishing, managing and monitoring compliance with the internal audit plan. Performed, supervised and/or reviewed internal audits of various county agencies and departments and communicated recommendations for improving internal controls to management/elected officials. In a consultative role, provided guidance regarding internal controls to departments/offices. Key results: *Developed and maintained a professional, competent and technically proficient internal audit function. *Documented and implemented a standardized internal audit program for each audited area and an internal audit policy and procedure manual. *Discovered misappropriated funds in county offices. *Coordinated and participated in training presentations to county departments and elected officials. Show less

SUPERVISORY AUDITOR

• May 1988 - Mar 1996

Key results: *Completed 95% of audits within budgeted hours and target dates. *Participated as instructor for two internal audit seminars. *Received employee award for value added service recognition. *Selected by Internal Audit management to participate in a task force to improve internal audit efficiencies. Key results: *Completed 95% of audits within budgeted hours and target dates. *Participated as instructor for two internal audit seminars. *Received employee award for value added service recognition. *Selected by Internal Audit management to participate in a task force to improve internal audit efficiencies.

SENIOR GENERAL ACCT AND SR COST ACCOUNTANT

• Jun 1985 - May 1988

As General Accountant, reported to the General Accounting Manager with responsibility for invoicing customers, reconciling general ledger accounts, answering customer billing inquiries, monitoring and maintaining state sales tax exemption forms and maintaining fixed asset depreciation schedules. As Sr. Cost Accountant, reported to the Cost Accounting Manager with cost accounting responsibilities for regional facilities; monitored and calculated monthly purchase price variances for inclusion in the Controller’s financial package; and assisted in auditing and costing physical inventory. Show less