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Management Accounts Payable

Location:
Powderly, Texas, 75473, United States
Posted:
March 24, 2011

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D ebra L. Mu r ry, CPA, CFE

*** *** *** * ***

Powderly, TX 75473

DL Mu r abhpkl@r.postjobfree.com Cell 903.***.****

H ighl ight of Qual ifications:

Experience in external and internal audits from local firm to Big 4, including financial, operational and

SOX compliance. Progressive increase in responsibilities and record of consistently meeting and

exceeding goals due to motivation and excellent work ethic. Strong communication, negotiation and

coalition building skills. Able to administer departmental resources while meeting vision, mission, and

goal of organization.

Relevant Experience:

A rlington I ndependent School District, A rlington, TX – I nterim I nterna l Auditor M ay 2010--

A ug 2010

Directed Internal Audit department for employer with 8,000 employees and .5B budget. Redesigned

v ision to integrate key national and goals and priorities resulting in a more functional unit. Responsible

for the plan and delivery of activities to assure the accomplishment of high-profile audits and projects.

M anaged full time staff of three on day to day basis through planning, fieldwork and final reports.

Established working relationships with executive management across multiple functions in a manner

t hat instilled t rust.

• Developed customized Enterprise Risk Assessment; assigned entity wide metrics of weight, rank and

criteria factors. Designed questionnaire and surveyed eighty-four business unit stakeholders. Created

F Y 2010-2011 r isk based Audit Plan and reconciled resources. Familiar with FASRGS, and Circular

O MB A-133 compliance.

• Improved department service performance through refinement of best practice procedures. Redesigned

audit programs, and incorporated current methodology for sampling and testing resulting in greater

efficiency. Moved from hard copy workpaper format to electronic documentation environment. Revised

format for high r isk recurring audit; condensed audit report from eleven pages to user friendly

scorecard with better presentation, and added statistical measurements for performance benchmarking.

Designed new remediation plan and template that effectively t racked open items and process owner

actions. Provided monthly status update to Audit Commit tee and Superintendent.

• Addressed outstanding SAS 99 internal control issues. Designed accounts receivable (AR) audit to

determine system t racking of revenue in area with approximately 1M in cash handling. Managed

F raud, Waste and Abuse Hotline and investigations; directed escalated issues upward. PowerPoint

p resentation to executive management for findings and recommendations for lengthy FWA case that

i ncluded policy and procedure revisions.

• Kept abreast of current internal audit issues, I IA Standards, governmental auditing standards (GAS)

and generally accepted auditing standards (GAAS) for conducting financial and performance audits and

a ttestations. Developed network with professional organizations and made recommendations to Audit

Committee for staff development. M anaged Peer Review preparation, standards adherence, and issue

resolution. Provided liaison assistance to external auditors during interim visits.

• Designed and delivered PowerPoint presentations to multiple groups of over 200 for employee process

t rainings. Special projects included MBWE procurement research and t ransfer student revenue

reasonability estimate with presentation to Board of Trustees. Facilitated purchase of new computer

hardware for department during budget shortfall period. Spearheaded implementation of IAD intranet

website.

United Surgical Pa rtners, I n tl, A ddison, TX – I nternal Audit Senior J ul 2008--Oct 2009

Performed as rotating lead with staff of three for private equity healthcare management

corporation. Gained understanding of operations to focus on testing of internal controls, financial

statement analysis, operational compliance and SOX readiness during thir ty-eight audits. Seniored

n ineteen audits in multiple locations nationwide.

Conducted audit client risk assessment, PBC list prep and initial client contact; led opening and exit

conferences with facility management; interacted with administration and physicians. Performed

sampling, audit prep, field testing, team member work review and wrap. Identified root causative

situations, recommended corrective actions, summarized findings, managed remediation, and drafted

report. Final audit report presented to senior management and C-Level executives.

Tested revenue received from contracts with Commercial and Private Insurance, Medicare, Medicaid,

and Reinsurance; monitored claims adjudication. Verified coding accuracy, recalculated billing and

payment posting, tested implants, credit balances, refunds, and collections; investigated i r regularities

and errors.

Verified financial performance ratios, used pro forma info for t rending analysis, identified variances

and made recommendations to facility accountants for best practices in accounting. Performed payroll

and personnel audits, tested H IPAA compliance, licenses, credentialing, and physician contracts for

facilities with up to 500 employees. Accounts payable (AP) and fixed asset testing through Oracle.

Tested Information System (IS) user access across multiple systems, reviewed t ransaction logs,

created pivot tables of user behaviors, investigated inappropriate access. Worked with IT to implement

access level changes or user termination. Assisted in annual recording of IT general controls testing.

Special projects included 2009 enterprise r isk assessment based on numerous risk criteria including

$198M EBITDA.

Deloitte and Touche, L LP, D allas, TX – A udit Senior D ec 2006--Jan 2008

Managed Mergers and Acquisition (M&A) balance sheet engagement overseeing staff on planning,

budgeting, and fieldwork for the tenth largest US Telecom expense management company utilizing

(SOP 97-2) revenue recognition rules. Performed pension benefit plan testing and documentation for

client with 2B in private sports and country club. Gained understanding of business process and

methodology for hospitality industry client with 750 hotels in the U.S., Canada and Mexico to perform

f inancial statement testing.

Worked on large GASB audits; developed business process expectation to identify areas of potential

revenue loss and utility inefficiencies of 500K for water utility in seventeenth largest U.S. city. Reviewed

G rants compliance issues and made recommendations concerning program adherence. Performed

Yellow Book portion of audit for large Dallas school district to establish compliance with Circular OMB

A-133.

Assisted with Fortune 500 SEC client in the manufacturing (dairy) industry, 10Q review in preparation

for client SEC filings, verified data accuracy and reviewed management disclosures. Conducted

Sarbanes Oxley control testing at nationwide locations; performed walkthroughs, utilized matrices and

completed reports.

Performed consolidated financial statement and statutory compliance audit for SEC client in the

i nsurance industry and completed tax consolidation portion of workpapers. Applied International

F inancial Review Standards (IFRS) for corporation based in France, concentrating on fixed assets and

depreciation. Attended specialized t rainings in SAS 99 fraud r isk and identification, Sarbanes-Oxley,

and Audit Standard #5.

M organ, Davis and Co., PC, Greenville, TX – A uditor J ul 2001--Dec 2006

• Performed as staff auditor on one hundred thir ty eight GASB and Yellow Book audits. Managed

r apidly changing projects, priorities and goal-driven workloads efficiently under intense time

constraints.

• Implemented r isk based audit approach for substantive and control testing for major accounting

systems, Performed tests of Cash, Revenue, Accounts Payable, Payroll, CIP, Debt, Grants, Activity

F unds. Designed client specific audit programs in high risk Activity Funds. Verified receipt of property

t ax revenue through accurate recalculation and statistical point references; interacted with Tax

Assessor Collector offices.

• Conducted formal procedural fraud interviews with CEOs and CFOs according to SAS 99.

Recommended internal control process and procedure improvements for clients with 100% adoption

r ate.

McClanahan & Holmes, PL LC, P a ris, TX – A uditor/Tax Preparer O ct 1999--Dec 2000

Staff auditor for banking industry, school districts, municipalities, small companies and nonprofits.

P repared tax returns for individuals, partnerships, corporations, franchises and nonprofit entities.

E ducation :

Certified Fraud Examiner, 2005; Certified Public Accountant, 2000

The University of Texas at Tyler, 1990, BBA in Finance

Associations:

Member, AICPA; Association of Certified Fraud Examiners

Former Board of Directors, Paris Habitat for Humanity -- Finance Chair

Skills and T rainings:

2010 Dallas ACFE 20th A nnual Fraud Seminar; 2010 SecureWorld Conference: Spotlight--Data

P rivacy

2003 State Bar of Texas Mediator Qualified in Civil and Commercial, Family and Interpersonal;

performed mediations for Dallas Central Appraisal District (DCAD)

• Software utilized -- Windows 7, Excel, Word, PowerPoint, ACL, Oracle, Oracle Discoverer, Access,

AdvantX, SIS, Medibis RSCCC, Audit LEA and Peoplesoft. Utilized AS 400, Kronos, ADP, JDEdwards,

H yperion, Visio.

D LMu r abhpkl@r.postjobfree.com Cell 903.***.****



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