Sales Manager

BROCK A. HULER, CPA, CIA, CFE, CFF . 248-***-**** . abhgyo@r.postjobfree.com

**** ****** . ******** . ** *****

Audit professional with expertise in and forensic investigations, together

with a career encompassing public and private accounting and internal audit

with a Fortune 100 company. Proven ability to lead (plan, perform,

fieldwork, report and follow-up) all aspects of operational, compliance and

financial audits, including forensic investigations. Specialties include

identifying strengths and weaknesses of internal controls and processes,

and recommend solutions that improve overall business performance in

accordance with business objectives, policies and best practices.

CORE COMPETENCIES

Professional Standards Compliance Report Writing

Coach and Mentor

Fraud

Detection and Deterrence Leadership Skills COSO process

Risk Assessment Technical Accounting Internal Controls

Sarbanes-Oxley GAAP

KEY ACCOMPLISHMENTS

. Identified contract employees who had no delegation of purchasing

authority, yet were responsible for quoting/procurement and were

provided access to third-party software used to purchase inventory.

With no control limits in place, over $22 million was spent in the six

months prior to the audit. Developed recommendations which eliminated

the possibility of fraud and suboptimal sourcing decisions.

. Identified purchase requisitions improperly entered into SAP which

created erroneous purchase order values totaling over $242 million

above the approved purchase requisition values.

. Uncovered a processing control deficiency in an ERP system which

prevented the possibility of financial reporting errors in excess of

$90 million.

EMPLOYMENT HISTORY

Senior Auditor, Hawker Beechcraft Corporation, Wichita, KS

May 2010-December 2010

Performed operational and financial audits, including introduction letter,

planning meetings, determining audit scope and overall audit plan, and

opening/closing meetings. Evaluated the internal control environment and

appropriately assessed financial, operational and IT business risks and

compliance with sound business practices.

. Identified and corrected an internal control weakness in the

validation of sales data transmitted from the aftermarket sales

invoicing system (Corridor) to SAP. There was no process in place to

ensure that the transactional data uploaded from Corridor to SAP was

complete, accurate and consistent over time. Developed a

reconciliation of invoiced sales in Corridor to the reported sales in

SAP.

. Identified and developed a significant process improvement which

automatically disabled a separated employee's computer network and SAP

system access privileges.

. Ensured compliance with Sarbanes-Oxley requirements by performing

Walkthroughs to determine the effectiveness of the internal control

design over financial reporting and identified many control weaknesses

in treasury, tax, financial reporting and expenditure cycles.

Identified and corrected key control points, process narratives and

flowcharts.

Senior Corporate Auditor, Delphi Corporation, Troy, MI

2006-2009

Led teams up to six personnel in operational, compliance and financial

audits, including introduction letter, planning meetings, determining audit

scope and overall audit plan, and opening/closing meetings and ensured

compliance with Sarbanes-Oxley requirements.

. Identified a change opportunity which reduced a plant's annual

shipping costs by $300,000.

. Performed a detailed review for compliance with accounts payable

payment terms which resulted in potential cost savings in excess of $5

million per year.

. Reviewed personnel files of employees that separated service and noted

one badge not deactivated. In three months over $200K of material was

purchased under that user.

. Led teams in Sarbanes-Oxley compliance efforts to help ensure

controls' testing is completed effectively and efficiently and assist

with remediation efforts to cure control deficiencies.

. Enhanced Sarbanes-Oxley controls through liaison with corporate to

mitigate control risks and achieve best practices.

Continued...

BROCK A. HULER, CPA, CIA, CFE, CFF . 248-***-****

Page 2 of 2

Manager - Investigations, Cendrowski Corporate Advisors, Bloomfield Hills,

MI 2005-2006

Supervised staff accountants and reviewed all aspects of the audit

engagement and related financial reporting, including disclosures,

financial statement analysis and workpapers. Reviewed and signed tax

returns.

. Led teams in mortgage examination audit engagements for the State of

Michigan pursuant to the Mortgage Brokers, Lenders and Servicers

Licensing Act, as well as determined compliance with federal laws and

regulations and prepared written reports of same.

. Formed initial assessment of a case involving a $300 million provider

of human resources and advised against the merits of potential

litigation which saved $5 million in legal fees.

Account Administrator, Darnell & Meyering, Certified Public Accountants,

P.C., Taylor, MI 2003-2005

Supervised staff accountants and managed audit engagements, financial

reporting and tax compliance for 85 privately held businesses which

included pre-engagement planning, execution (including resource allocation,

scheduling staff, budgeting, billing and collection) and deliverables.

. Recovered and analyzed business, fiscal and public records of an

entity that had been liquidated for several years and identified

$750,000 in fraudulent transfers. Prepared the Federal Report and

provided expert witness testimony which guided a $300,000 settlement.

. Valued the $300 million Visteon Village Project and identified $5

million in errors and omissions from the reported tax base which

increased tax revenue to the township.

Audit Manager, Freedman & Goldberg, Certified Public Accountants, P.C.,

Farmington Hills, MI 1998-2003

Responsible for planning, budgeting, leading and reviewing audit fieldwork,

including financial reporting, disclosures, financial statement analysis,

work papers and tax compliance and managed the Litigation Support and

Forensic Investigations practice. Formed initial assessment of cases,

identified areas of loss and suggested possible courses of action.

. Served as engagement manager for many concurrent audits (audit,

review, compilation) taking complete responsibility for planning,

preparing and review of work papers, financial statements, footnotes

and tax returns, while identifying opportunities to expand the scope

of current engagements.

. Guided successful settlements in excess of $120 million through expert

witness testimony on accounting and financial issues to federal, state

and district courts, including depositions and NASD broker-dealer

dispute resolution hearings on matters directly related to fraudulent

activities.

OTHER RELEVANT EXPERIENCE

Assistant Controller - Financial Accounting, Frank's Nursery & Crafts,

Detroit, MI

Controller, Cooperative Optical Services, Inc. d.b.a. Co/op Optical,

Detroit, MI

ADDITIONAL INFORMATION

. Knowledgeable of accounting principles, procedures/practices,

including transactional accounting, as demonstrated by successfully

managing up to 30 accounting personnel, policies, procedures, internal

controls, systems, financial reports, cash management and consolidated

closing process in organizations with up to $600 million in sales to

achieve change and deliver quantifiable benefits.

PROFESSIONAL LICENSE AND CERTIFICATIONS

. Certified Public Accountant - State of Michigan

. Certified Internal Auditor

. Certified Fraud Examiner

. Certified in Financial Forensics

EDUCATION

. Western Michigan University, BBA in Accounting

SOFTWARE

. MS Office (Word, Excel, PowerPoint, Visio, SharePoint and Outlook)

. ERP Systems (SAP, JDA and Real World)

. Policy IQ

.

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