Experience

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  Clackamas County

  • Oregon City, OR

  • Chief Audit Executive

    • May 2019 - Present
    • Oregon City, OR

    Responsible for managing the Office of Internal Audit, providing professional, risk-based, independent, and objective assurance, advice and insight. As a trusted adviser, catalyst, risk and control expert, efficiency specialist and problem-solver, assists leadership in fulfilling oversight responsibilities; supports transparent, accountable and informed decision-making; and helps accomplish Clackamas County's mission by bringing a systematic, disciplined approach to analyzing, assessing, evaluating and improving risk management, control and governance processes. In managing the Office of Internal Audit, establishes, implements and monitors internal audit policies, procedures and resources to provide independent consulting and assurance activities with integrity. In meeting consulting service objectives, adds value in the development, modification or validation of Clackamas County processes, procedures and controls to minimize risk and achieve organizational objectives. Additionally, serves as liaison for all external audits, reviews, and compliance monitoring assessments. In providing assurance services, plans and conducts assurance engagements according to the International Professional Practices Framework, including establishing audit objectives; defining the scope; conducting fieldwork; documenting and communicating observations, conclusions, and recommendations; and assessing management responses and follow up activities. Serves as a non-voting member of the County's executive management team, reporting administratively to the County Treasurer, an elected official, and functionally to the Internal Audit Oversight Committee.

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  Oregon Youth Authority

  • Salem, Oregon

  • Chief Audit Executive

    • Jul 2013 - May 2019
    • Salem, Oregon

    Responsible for managing the Office of Internal Audit, providing professional, risk-based, independent, and objective assurance, advice and insight. As a trusted adviser, catalyst, risk and control expert, efficiency specialist and problem-solver, assists leadership in fulfilling oversight responsibilities; supports transparent, accountable and informed decision-making; and helps accomplish the Oregon Youth Authority's (OYA) mission by bringing a systematic, disciplined approach to analyzing, assessing, evaluating and improving risk management, control and governance processes. In managing the Office of Internal Audit, establishes, implements and monitors internal audit policies, procedures and resources to provide independent consulting and assurance activities with integrity. In meeting consulting service objectives, adds value in the development, modification or validation of OYA processes, procedures and controls to minimize risk and achieve agency objectives. Additionally, serves as liaison for all external audits, reviews, and compliance monitoring assessments. In providing assurance services, plans and conducts assurance engagements according to the International Professional Practices Framework, including establishing audit objectives; defining the scope; conducting fieldwork; documenting and communicating observations, conclusions, and recommendations; and assessing management responses and follow up activities. Serves as a non-voting member of the executive team, reporting administratively to the agency director and functionally to the agency audit committee which includes membership external to OYA and other state agencies.

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  Jodi Cochran, CPA, CIA

  • Tualatin, Oregon

  • Owner/Consultant

    • Jan 1998 - Jun 2013
    • Tualatin, Oregon

    Responsible for maintaining excellent client relationships and providing superior service and product. Specializing in efficient and effective services designed to meet the needs of the client - whether long- or short-term in nature, including strategic management planning; risk assessment; internal audits, as well as performance and compliance reviews; executive product development; presentations; written reports; authored policies; financial analysis; account management; and staff management. Communications are always timely, courteous, professional and appropriate. Clients include profit and non-profit entities in various markets. Current and past clients represent construction, retail, risk management, technology development, local city and special district government entities. Projects include: Contracted Internal Auditor services, including design, execution and reporting of departmental and entity internal audits. Policy review and design services, including accounting, operating, human resources, and administration policies and procedures, as well as Employee Handbook development. Financial analysis services, including ratio and trending analysis, as well as annual financial reporting review.Project management services, including IT project analysis, development, testing and implementation. Contracted Controller services, including preparation of monthly and annual consolidating and consolidated financial statements, as well as all year-end supporting documentation for tax preparation. Additionally, education of accounting personnel and review of work performed. Monthly bookkeeping services, utilizing QuickBooks, for small-business entities, including accounts payable, accounts receivable, invoicing, data entry, monthly reconciliations and preparation of monthly financial statements, as well as business consulting and planning.

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  Oregon Lottery

  • Accounting Manager

    • Dec 1996 - Dec 1997

    Responsible for managing the daily financial activities of the Accounting Section, including the direction, coordination, and supervision of funds generated by Lottery activities. Served as in-house financial consultant and advisor to Lottery Commission and senior management; participating in executive meetings and conducting informative presentations for Commissioners, executive and senior management, and agency-wide staff members; as well as identifying and developing guidelines and controls, teaching, and assisting with the development of the Lottery’s annual fiscal year budget and financial plan. Developed and maintained a team approach in the process of overseeing the planning, assigning and review of work for the Accounting Section personnel, including accounts payable, accounts receivable, payroll preparation, retailer payments, vendor payments and collection activities. Coordinated with Human Resources as part of successfully executed personnel actions, including hiring, performance reviews, disciplinary actions, and dismissal.

  • Internal Auditor

    • Mar 1992 - Nov 1996

    Responsible for planning (determining audit environment, potential risks, scope, and procedures to be performed) and managing both financial and performance audit jobs in accordance with AICPA and IIA standards. Coordinated and maintained communications with Audit Committee, Secretary of State’s Audits Division and Lottery vendors, retailers, management, and all departments. Successfully executed the formation of Audit Committee, preparation of annual audit plans, selection of audit staff, and reviews of annual agency budget preparation. Performed first Internal Audit self-assessment.

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  Coopers & Lybrand (PricewaterhouseCoopers)

  • Portland, Oregon

  • Senior Audit Associate

    • Jul 1990 - Feb 1992
    • Portland, Oregon

    Responsible for planning and managing audit engagements. Supervised and reviewed workpaper preparation and overall audit performance of audit staff. Maintained communications with client and audit management. Authored reports for Partner’s signature. Performed internal control reviews and substantive tests for all significant audit areas in audits of following industries: retail, manufacturing, non-profit, health care, financial institutions, and government.