Manager Sales
Resume:
MOSHE EDERY, CPA, CFE
St. Petersburg, FL 33704
Cell: 954-***-****
Email: ********@*****.***
INTERNAL AUDIT & CONSULTING EXECUTIVE
Experienced in Internal Audit / Fraud Investigations / Litigation Support
Accomplished Internal Audit and Consulting professional in building high-performance and value-added internal audit services organization, Administration of the Internal Audit function; Process Improvement and Internal Controls; Drafting of Audit Programs and Operating Procedures; Fraud Investigation, Detection and Prevention.
Internal Audit Strengths
Fortune 30 company & Big 4
International
Insurance
Environmental
Banking
Manufacturing
Engineering Services
Beverages
Office Furniture Systems
Contract Compliance
Financial and Operational
Licensee Reviews
PROFESSIONAL EXPERIENCE
Moshe Edery, CPA Miami, FL
Private Practice
(8/1998 to Present)
Investigated and analyzed complex financial transactions including, those involving alleged or potential fraudulent acts and prepared dossiers for civil and criminal litigation against officers, directors, accountants (Big 4), attorneys and others; and advised various clients on process improvement, internal controls and accounting systems.
Filled-in as CFO, Controller and Finance Manager of large manufacturing companies for periods of 3 to 6 months.
Drafted operating procedures and Employee Manuals.
Results
In a complex international arbitration, provided support and analysis to a minority shareholder who claimed contractual rights to require the purchase of its interests by a Fortune 100 company resulting in a settlement of $617 million on behalf of client.
Provided support and analysis in defense of one of the world’s largest privately held factoring companies against a multimillion dollar claim for fraud, breach of fiduciary duty and negligent misrepresentation; resulting in dismissal of the case.
A routine efficiency analysis of the operation of an exclusive line of cosmetics, specifically procurement, manufacturing and distribution resulted in the discovery of a bogus major supplier headed by the husband of the company president. As a result, the president and the VP were terminated and the company was able to save 30% on its purchases.
GB GROUP Miami, FL
Director of Internal Audit
(6/1997 to 8/1998)
A privately held group ($1.3 Billion) of manufacturing facilities in the US and Caribbean Islands.
Results
Established the internal audit function. Designed audit policies and procedures and drafted the department charter. Planned, coordinated and performed all the audit activities of the group. Executed fraud investigations and operational projects. Provided management with objective analysis for the purpose of assessing and improving internal controls and recommendations resulting from such audits. Prepared reports and presented significant findings to owners.
LEWIS B. FREEMAN & PARTNERS, INC. Miami, FL
Consultant
(2/1992 to 5/1997)
A boutique forensic local firm.
Results
Investigated and analyzed complex financial transactions involving fraudulent acts in mainly Insurance and Banking industries.
WESTINGHOUSE ELECTRIC CORPORATION Miami, FL
Senior Internal Auditor - International
(2/1986 to 12/1991)
A Fortune 30 conglomerate company with $28 Billion in annual sales. Planned and coordinated operational, financial and royalty audits with Price Waterhouse, the outside Accounting firm (to eliminate duplication of efforts), independently and as a head of an audit team. Managed engagements of up to $1 Billion Divisions throughout Europe, the Far East and other regions. Gained recognition and reputation for cost effective recommendations, fairness, thoroughness and persistence in uncovering unprofitable operations and fraudulent practices.
Results
Uncovered major fraud during audit of unprofitable Milan subsidiary (Combustion Systems), involving approximately $870,000 annually, which represented 10% of annual sales. Made significant procedural and policy changes which were implemented during the audit and resolved operational problems.
Discovered and unraveled a sophisticated scheme defrauding a profitable British Subsidiary (Furniture Systems) of approximately $530,000+ annually. Numerous operational and financial irregularities and ineffective procedures masked fraud involving two major single-source suppliers. Uncovered inconsistencies and subtle clues prompting me to examine public records of all suppliers.
Monitored new senior auditor (in first lead role) at audit of profitable Netherlands subsidiary (Electronic systems), with five branches. Detected crucial data integrity problems that changed focus of audit to include EDP area. Further investigation uncovered fraud and significant purchasing problems.
Chosen as special Internal Consultant by General Manager of a $1 Billion Environmental Division to review six operations. Recommended the centralization of the accounting and operational management functions, uncovered fictitious suppliers and improved record keeping procedures. Changes were implemented which enhanced accountability on a job-by-job basis.
RYDER SYSTEMS, INC. Miami, FL
Tax Accountant
(6/1984 - 12/1985)
A Transportation logistics public company with $5.6 Billion in annual revenues.
Results
Prepared multi-state and federal income tax returns. Presented sufficient documentation to various on-site state tax auditors resulting in a decrease of audit time.
ERNST & YOUNG Miami, FL
Staff Accountant
(1/1982 - 6/1984)
Worked with a variety of real estate clients representing $1 Million to $50,000 in annual billings.
EDUCATION/CERTIFICATION
Bachelor of Sciences - ACCOUNTING, Florida Atlantic University, Boca Raton, Florida (1981)
CERTIFIED PUBLIC ACCOUNTANT, Florida
CERTIFIED FRAUD EXAMINER
Languages: French and Hebrew with working knowledge of Italian and Spanish.
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