Management Real Estate

SUMMARY

. Certified Internal Auditor

. * years internal audit experience with Fortune 500 firms in mortgage

banking and insurance

. 4 years Big 4 external audit experience

. 5 years forensic audit experience - fraud investigation, contract

compliance analysis & litigation support

. Strong command of business process analysis, SOX, and GAAP

PROFESSIONAL EXPERIENCE

Aviva Life & Annuity Co., Senior Internal Auditor, Des Moines, IA May

2008 to July 2010

. Plan and execute multiple complex risk-based operations and compliance

audits across multiple business lines and locations, delivering timely

and high-quality insight. Business units/processes audited include:

agent contracting, agent compensation, new business, annuity

suitability, life underwriting, complaint handling, financial

reporting controls framework (includes SOX), executive rewards, and

executive travel/entertainment.

. Assess the adequacy, effectiveness and sustainability of the risk,

control and governance frameworks.

. Present oral and written reports on scope, control deficiencies and

their root causes, and management's related remedial action plans.

. Effectively communicate best practices and operational efficiency

opportunities across the organization.

. Collaborate with management in designing action plans to address

control deficiencies. Track, test, and clear management action plans

to address control deficiencies.

. Build and maintain good working relationships with operational and

financial management.

. Monitor and manage time expended against budget for each project.

. Plan, monitor, and review staff on assigned audits. Provide oral and

written feedback as appropriate.

Aurora Bank, FSB, Littleton, CO (Mortgage Capital Division, Lehman

Brothers, Inc.)

Internal Auditor May 2003 to Mar 2008

. Plan and execute complex risk-based operational and compliance audits

of mortgage banking business units across multiple business lines and

locations nationwide, including: closed loan purchases, wholesale

lending, retail lending, broker/correspondent administration, credit

policy, production quality control, secondary marketing, loan

servicing, delinquency management (collections, loss mitigation,

bankruptcy and foreclosure), collateral liquidation, claims

accounting, master servicing, cashiering, finance, and treasury.

. Subject Matter Expert (SME) regarding loan production/purchase,

underwriting, and credit policy.

. Played key role in an internal fraud investigation at another Lehman

Brothers mortgage subsidiary. Supervised the transfer of the internal

investigation for continuation by outside counsel.

. Assist external auditors with planning and execution of annual SOX 404

control evaluation and testing.

. No surprises - keep management informed of audit progress and

potential issues/findings as they arise.

. Data extraction/analysis using ACL, Business Objects, and Crystal

Reports software.

. Evaluate user acceptance testing (UAT) for new loan origination

system. Identified critical control and functionality deficiencies.

Remediation required reschedule of system launch.

Residential Mortgage Loan Processor Nov 2002 to Apr 2003

Processed conforming conventional and Alt-A mortgage loans. Avg.

pipeline = 60 loans.

Acclaim Mortgage, Inc., Senior Loan Officer, Denver, CO Oct 1997 to Oct

2002

. Originated, processed and closed residential real estate mortgage

loans (FHA/VA, Conforming & Alt-A).

. Originated land, construction, and small commercial real estate loans.

. Early adopter of new technologies to streamline the loan origination

process, including automated underwriting, automated vendor interfaces

(credit, title, appraisal, etc.). Trained colleagues in their use.

Donald J. Dempsey, CPA, Littleton, CO Jan 1991 to Sep 1997

. Forensic Accounting (fraud investigations, contract compliance

analysis and litigation support):

o Recovered > $4 million for clients (without litigation)

resulting from contract compliance analysis.

o Recovered > $10 million for clients after successful litigation

regarding insider self-dealing.

o Clients were State Insurance Departments for P&C insurers in

receivership/liquidation

o Takeover team for P&C insurer receivership/liquidation estates,

including seizing bank accounts, collecting premiums receivable

from agents, filing/collecting reinsurance claims, etc.

. Financial statement audits of water, sewer and fire protection

districts, and not-for-profit entities.

Work was performed under sub-contract from other local CPAs.

Compu Systems Corp., Controller June 1988 to Dec 1990

(Startup Software developer, now defunct), Littleton, CO

. Responsible for all aspects of financial controls, records and

reporting. Supervised 1-2 staff.

. Implemented system conversion to Great Plains accounting system.

. Designed, implemented and managed employee benefit program.

Price Waterhouse Coopers, Senior Auditor, Denver, CO Jan 1987 to May

1988

Ehrhadrt, Keefe, Steiner & Hottman, PC, Senior Auditor, Denver CO June

1986 to Dec 1986

Dalby, Wendland & Co, PC, Senior Auditor, Denver, CO Oct 1985 to June

1986

Arthur Andersen & Co., Senior Auditor, Denver, CO July 1982 to Oct 1985

. Big 4 - Supervised 1-4 staff accountants in the design and conduct of

financial audits, profit improvement studies, litigation support and

management consulting projects. Major clients included oil & gas

explorers/producers, a medical equipment manufacturer, a software

developer, a US government agency, and a state Housing Finance

Authority. SEC work included public stock/bond offerings and

quarterly/annual reporting (10Qs and 10Ks) for publicly traded firms.

. Local CPA firms - financial statement audits for construction

contractors, industrial equipment distributors, a commercial printer,

and a publisher. Supervised 1-2 staff on a typical project. Also

prepared corporate, partnership and individual tax returns.

EDUCATION

. Bachelor of Science with High Distinction, Accounting, Colorado State

University, May 1982

. Continuing Professional Education:

o 2003 to Present: Operational Auditing, Mortgage Banking, SOX,

Life/Annuity Operations, Actuarial Concepts

o 1998 to 2002: Mortgage loan origination, processing, and

marketing

o 1982 to 1997: Accounting, Auditing, Forensic Accounting,

Litigation Support, and Tax

PROFESSIONAL CERTIFICATIONS

. Certified Internal Auditor, 2006 to present

. Completed 6 of 10 courses toward Fellow, Life Management Institute

(FLMI) certification

. Former CPA (Colorado, 1986-1997)

SOFTWARE PROFICIENCIES

Audit Management - AutoAudit, ICEsys and ACT

. Data Extract & Analysis - Audit Control Language (ACL), Business

Objects, and Crystal Reports

. Microsoft Office (Excel, Word, Outlook, and PowerPoint) and Visio

(flowcharts and diagrams)

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