Quality Control Assurance

Carlo Moreno Email:

*****.******@****.***

*** ************ **. ****** ** 07082

Cell: 973-***-****

Summary Perform assurance and internal audit functions, report

findings, assess compliance and control functions

Education Stockton State College of New Jersey

Bachelor of Science - Accounting & Finance

Professional Experience

1/09 - Present Equity Day Trader - Coastal Trade Securities, LLC -

Montclair NJ

. Buy and Sell securities on NYSE, NASDAQ and AMEX exchanges

4/08 - 12/08 Compliance Auditor - Moss Adams, LLP - San Diego, CA

. OMB Circular A-133 Audit- Financial Audit and Compliance

Tests for organizations receiving Federal Grants- Cash

Management, Fixed Assets, Financial Reporting, Monitoring and

Procurement

. Seven years of experience in Quality Control & Compliance,

Audit and Assurance

12/06 - 4/08 Contractor - On-Call Employee Solutions, Inc. - San Diego,

CA

Auditor - Sonnenberg CPAs - San Diego, CA

. Audit and tax preparation - 990s non-profit tax, 1120 S-Corp

& C-Corp, 941s payroll tax, 5500 tax returns

QC Analyst - LPL Financial, LLC - San Diego, CA

. Performed Quality Control Functions - reviewed accuracy of

financial instruments and confirmed methods of buy and sell

orders of securities, audited contracts of exercisable stock

options

. Applied compliance regulations based on SEC FINRA regulations

and ACH transfer rules

. Designed Quality Control procedures by assessing and

eliminating inefficiencies in internal control

Internal Auditor - Sharp HealthCare - San Diego, CA

. Audited Sharp Healthcare Pharmacies- assessed internal

controls and quality assurance of Sharp Healthcare owned

pharmacies through CIA standards, reported findings,

recommended solutions

. Assigned roles for Staff Auditors, establish time frames for

task completion, communicated key objectives

. Worked with management groups to gain commitment consistent

with Audit project objectives.

. Involved in planning and execution of audit, supervised

staff, reviewed staff workpapers

. Effectively communicated material findings of audits with

Sharp Healthcare management

8/03 - 12/06 Senior Auditor - Raffa & Associates, CPAs - Washington, DC

. Audited Non-Profit 501(c)(3), Private Foundations 501(c)(4)

and for-profit companies

. Risk Assessment, GAAP compliance, conducted reviews and

compilations.

. Deloitte & Touche, LLP- Audited Social Security

Administration (SSA) offices on SSA Internal Control

Standards, performed tests of controls; including Sarbanes-

Oxley Section 404 compliance tests, Consideration of Fraud in

an Audit Engagement

. KPMG, LLP - Audited US Department of Agriculture (USDA)-

Forest Services, US Patent and Trademark Office (USPTO), US

Census Bureau, Department of Commerce for the National

Institute of Standards & Technology (NIST)- performed

internal control and substantive testing of Resource Mgmt

. PriceWaterhouseCoopers, LLP - Audited Center for

Medicare/Medicaid Services (CMS) - Risk Assessment, Benefits

and Pension, Bank Reconciliations, Fixed assets, A/R, A/P,

and review Statement of Auditing Standards (SAS 70) reports

of insurance providers

. GL Accounting, Journal Entries, Month-End and Yearly Close,

generate Financial Statements, notes to Financials, Balance

Sheet, P&L and Cash flow, Revenue and Expense groupings,

Report on FS.

. Submitted oral and written presentation of material and

reportable findings to client's management

. Analyzed complex situations and interpreted unusual and

conflicting information to client and management

8/01 - 8/03 Auditor - Robert J. Mani & Co. CPAs - New York, NY

. Federal Form 990s nonprofit,1120 S-Corp & C-Corp and 5500 tax

returns, estates and trusts, tax-exempt entities, 941

quarterly and year-end payroll taxes, State tax returns- NY

NJ CT VA MD PA CA

. Audited non-profit, foundations, condominiums, associations,

corporations, LLCs and PCs.

Software Experience - High proficiency in the use and training of ProSystem

Engagement (PFx) Paperless Audit and

Tax Preparation, Go System Audit, MS Word, Excel, Access,

Infopath, Peachtree 7.0, Quicken,

Quickbooks[pic][pic][pic][pic][pic][pic][pic][pic][pic][pic]

[pic][pic][pic][pic][pic]

Contact this candidate