Manager Management

Gayle Johnson

*** ******* *****, ****** ** *****

303-***-**** ************@*****.***

Qualifications:

Excellent knowledge of audit and accounting practices and principles, (GAAP).

Knowledge of Information Security, GTAG, and IT Audit processes.

Member of the IIA since 2005: CIA candidate status

Sarbanes-Oxley Audits: Risk Assessment, Documentation, and Internal Control Testing

Policy development and employee training in Corporate Governance and Compliance

Project Management of Compliance-related programs

Experience:

Nov 2010 – Present Platt College of Los Angeles, Director of Regulatory Affairs and

Compliance

Charged with audit and review of Financial Aid and Academic operations to determine

opportunities for improvement and reporting directly to CEO. Requires depth of understanding in

operational policies and procedures, as well as multiple regulatory frameworks to determine

effectiveness and efficiency of controls and risk mitigation. Includes internal audit planning,

execution, and reporting for Dept of Ed, Accreditation, State regulatory agency compliance.

Developing process improvements and operational enhancements as an outcome to audit

results.

March 2007 – Nov 2010 Alta Colleges, Inc. Internal Auditor/Compliance Manager

Audit: Responsible for audit of operational and financial controls for $300M company, with 21

campus locations operating in the states of CA, CO, GA, IL, TX, VA.

• Lead audit planning, scoping, perform testing, and communicate results to upper

management as well as front-line staff: ensure follow up is completed and timely.

• Identify potential risks/ issues /weaknesses and develop corrective action plans and

monitor remediation efforts / perform extensive follow up and monitoring.

• Perform special assignments – recently identified $5M in uncollectible receivables, and

developed departmental audit materials and resources.

Compliance Management: Work Collaboratively with Department heads to implement and

monitor diverse projects, as well as identify risks and develop mitigation strategies/ process

improvement strategies for issues that have included:

• Spearheading system wide compliance with new legislation like the Higher Education

Opportunity Act of 2008 (HEOA)

• IT compliance program to encompass FTC Red Flag Rules, GLBA, PCII, Peer to Peer

file sharing.

• Ongoing monitoring of Health and Safety regulations (Clery Act, OSHA, ADA, etc.)

• Investigations of employee misconduct, fraud prevention, and related legal and

compliance issues.

Sarbanes-Oxley Audit Projects (Consulting)

Feb 2006-Jan 2007 Chipotle Mexican Grill -Sarbanes-Oxley Remediation

Assist with all phases of SOX compliance leading to IPO:

Collaborate with all departments to create enhanced environmental controls in areas such as

Human Resources, Contract Management, Site Development, and Accounting. Assist with

development of test plans for IT controls, and drafting initial SLAs for Information Systems

subcontractors (enhancement of existing SAS70s). Developing and delivering training materials

for process owners for both Finance and IT departments. Director of Internal Audit: Jess Lemik

2006 Forest Oil Corporation -Sarbanes-Oxley Testing

Responsible for working with Sarbanes-Oxley Director and Manager of Internal Audit to determine

test parameters, pull appropriate samples for the Operations Accounting/ Revenue including

record imbalances and accruals of MMS Royalties: run tests, and document results for external

auditors.

Gayle Johnson

349 Belford Drive, Denver CO 80260

303-***-**** ************@*****.***

2006-2005 PYR Energy Corporation -Sarbanes-Oxley Documentation

Responsible for working directly with the Controller to interview process managers, document

processes including Revenue, Treasury, Accounting policies, Payroll, Legal, Land, and CP&D on

Visio flowcharts, and create Risk Control Matrices.

2005 American Oil and Gas – Sarbanes-Oxley Documentation (Denver, CO)

Teton Exploration Co– Sarbanes-Oxley Documentation (Denver, CO)

Tipperary Oil & Gas – Sarbanes-Oxley Documentation (Denver, CO)

Responsible for the documentation of all process internal controls for the US operations of this

exploration and development gas company. Worked with the Director of the Sarbanes-Oxley

project to flowchart and create the risk control matrices required to document the process internal

controls for Operations Accounting including JIB, Land and Legal, and SEC reporting.

2005 Jacobs Entertainment -Sarbanes-Oxley Documentation (Blackhawk, CO)

Responsible for the documentation of Revenue, Treasury, and Accounting Policies processes the

operations of the Lodge and Gilpin Casinos, under the direction of Alvarez & Marsal.

2004 Alta Colleges (Westwood) -Sarbanes-Oxley Documentation (Denver, CO)

Responsible for the documentation of internal controls for the Denver, Colorado headquarters.

operations of Westwood College under the coordination of Robert Half Management. Worked

2001- 2004 Freelance Writing and Documentation Services (Denver, CO)

Analyzed current data management needs for clients and for their prospects, and then developed

appropriate solutions and users manuals for companies such as Lutheran Medical Center.

1999-2001 Vision Link, Inc. Client Account Manager (Boulder, CO)

This position required excellent knowledge of information systems and computer security issues,

as well as requiring extensive travel, strong presentation abilities, excellent relationship-building

skills, and exceptional time management.

1997-1999 Metropolitan State College of Denver Career Services Coordinator

(Denver, CO)

Developed and implemented career training and leadership program for students. Recruited,

supervised, and trained students, community volunteers, and mentors. Assisted with grant writing

functions, including FIPSE. Performed public outreach, developed community collaborations, and

coordinated fundraising events. This position required strategic planning, visionary thinking, and

partnership development skills.

1980-1997 Restaurant Management and Supervision (Denver, CO)

Performed hiring, training, and supervision of “front of the house” staff (up to 100 employees), and

ensured quality guest services, at institutions such as The Lakewood Country Club, the

Metropolitan Club, and Le Central.

Professional Associations: Member- The Institute of Internal Auditors (IIA)

Member- Association of College and University Auditors (ACUA)

Member- Association of Contingency Planners (ACP)

Member International Association of Emergency Management (IAEM)

OSHA Certified Trainer

Education: BA; Metropolitan State College of Denver (1999 Denver, CO)

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