Loss Prevention Management

MICHAEL J. FREEMAN

****-* ****** ***** #***, Medford OR 97501

541-***-**** . *********@*******.***

SUMMARY OF QUALIFICATIONS

Excellent record of accomplishment as an initiator, developer and director

of auditing and financial and operational controls for retail industry

leaders, including Harry & David and West Marine Products.

. Technical expertise in accounting, auditing, and data processing

systems of specialty, discount, mail order and concession retailers.

. Experienced in audit risk analysis, development of audit plans and

audit execution.

. Successful implementation of the Sarbanes-Oxley (SOX) Act and Payment

Card Industry (PCI) Compliance requirements through aggressive

application of AS5 concepts.

. Repeated success in the start-up and development of new business

functions.

. Experienced leadership of small professional teams and staff as large

as 18.

. MBA in Management and Quantitative Analysis; Certified Internal

Auditor.

EXPERIENCE

Harry & David Operations Corp, Inc., Medford, OR

2005 to 2010

Harry & David (formerly Bear Creek Corporation) is a $500 million company,

one of the nation's leading direct marketing, on-line and retail specialty

food and gift companies, with leading brands including Harry & David,

Wolferman's and Cushman's. Managed up to six direct reports.

Vice President, Corporate Compliance

Responsible for ensuring the Company was in full compliance with all

governing rules and regulations, including SOX, and that corporate

standards of professional conduct were met.

. Successfully established the Compliance division and led the Company's

SOX 404 efforts through three years of self-assessed compliance with

no material weaknesses;

. Aggressively pursued and applied Auditing Standard 5 (AS5) concepts to

reduce the number of key controls from 260 to fewer than 100;

. Enhanced the Compliance Methodology and Planning documentation and

execution of controls testing in preparation for the external audit

firm's first year attestation;

. Led the Company's efforts to become PCI compliant;

. Actively supported and participated in the Company's quarterly, annual

and periodic SEC filings as Chair of the Company's Disclosure

Committee.

West Marine Products, Inc., Watsonville, CA

2001 to 2005

West Marine is the nation's largest specialty retailer of boating supplies

and apparel, with over 330 stores in 38 states, Puerto Rico and Canada, as

well as catalog and internet channels, and $600 million in annual sales.

Supervised up to four direct and indirect reports.

Senior Director, Internal Audit

Responsible for establishing and overseeing the Internal Audit function.

. Performed Risk Analysis, identifying over 30 audit priorities;

. Developed audit plan to audit all high priority areas in eighteen

months, with all areas to be audited within three years. Executed

audits, including Vendor Management and Distribution Operations;

. Coordinated corporate compliance efforts required for FASB 141,

Business Combinations and FASB 142, Goodwill and Other Intangible

Assets;

. Successfully led the Sarbanes-Oxley Compliance Project, including

software acquisition and positioning the company for ongoing,

sustainable compliance.

Starboard Cruise Services, Inc, Miami, FL

2000 to 2001

Director, Inventory Control & Risk Management,

Recruited to oversee the systems conversion and integration of Warehouse

Management and Merchandise Control systems for the newly acquired $300

million Cruise Retail division of LVMH-Moet Hennessy Louis Vuitton.

Responsibilities included supervision of Sales Audit, Inventory Control,

Loss Prevention and Risk Management functions of the company. Total staff

consisted of 3 professionals and 15 staff members.

. Represented the Finance Division in the total conversion of both the

Warehouse Management and Merchandise/Inventory Control systems

simultaneously;

. Coordinated and executed the scheduling, execution and reconciliation

of physical inventories of gift shops on 95 vessels world-wide in a

six month time frame;

. Introduced EAS technology in gift shops and implemented CCTV systems

in warehouse operations;

. Coordinated annual policy renewals for Property, Liability and P&I

programs.

Bear Creek Corporation, Medford, OR

1994 to 2000

Director, Risk Management & Control, 1996 to 2000

Director, Audit & Loss Prevention, 1994 to 1996

Recruited as the Senior EDP Auditor/Audit Manager for the $400 million Mail

Order/Retail Outlet division of Shaklee Corporation (later renamed Harry &

David). Assumed responsibility for the Loss Prevention program for the

entire company in 1994, and in 1996 assumed the additional responsibility

for Corporate Property and Liability Insurance programs. Managed a

professional staff of 6.

. Developed and executed internal audit plans consistently on schedule.

Established co-partnered IT audits with external auditors;

. Developed and implemented the Stores Division physical inventory

processes which enabled the company to identify inventory shortage

(which decreased dramatically in the first year); created the Shortage

Audit function and instituted in-store self audit programs;

. Developed and enhanced an effective loss prevention presence in the

organization.

The Associated Students of the University of California (ASUC), Berkeley,

CA 1991 to 1994

The ASUC is a student run, non-profit organization generating $20 million

in annual volume in the ASUC Store and the Student Union. Total staff

included 14 full-time and 16 part-time employees.

Associate Director Financial Services/Internal Auditor

Responsible for establishing the Internal Audit function and overseeing the

departments of Financial Reporting and Analysis, Accounts Payable, MIS and

Loss Prevention.

. Successfully implemented the audit function within 3 months;

. Redirected Store Security into a loss prevention/asset protection

oriented department;

. Streamlined the financial reporting process to improve turnaround at

month-end.

Caldor, Inc., Norwalk, CT

1986 to 1991

Caldor was a $1.5 billion, 120 store discount retail division of May

Department Stores.

Director of Inventory Control & Systems, 1990 to 1991

Responsible for directing the inventory reconciliation process to ensure

timely, accurate reporting of cycle inventory results. Represented Finance

Division in all aspects of systems development.

Director of Audit, 1987 to 1990

Improved overall control through the leadership of operations and financial

auditing and the Policy and Procedures Administration group. Managed a

professional staff of six.

Manager, EDP Audit, 1986 to 1987

Successfully established the EDP Auditing function by developing a

professional team, implementing a formal New Systems Development Audit

methodology and cultivating a partnership with MIS.

EDUCATION AND ASSOCIATIONS

MBA, Management and Quantitative Analysis, Golden Gate University, San

Francisco, CA

BBA Management, Golden Gate University, San Francisco, CA

Certified Internal Auditor (by examination)

Memberships: Institute of Internal Auditors

NRF Internal Audit Advisory Council

Risk and Insurance Management Society (RIMS)

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