Manager Quality Control

Paul G. Kowalski, CPA / CIA / CFE

*** ********* ****** **** *****: 574-***-****

South Bend, IN 46619 E-mail:abm5fk@r.postjobfree.com

ATTRIBUTES: Certified Accountant and Auditor / Big Picture Thinker /

Organized / Skilled Communicator / Coach & Manager of People

/ Corporate Accounting Supervisor / Internal Audit Manager /

Senior Consultant / Analyst of Internal Controls / Risk

Assessment / SOX Compliance / Advanced Computer Skills -

Excel, Access, Word, Visio, ACL / Road Warrior -domestic &

intl. travel

EXPERIENCE: Control Solutions International 4 years

Senior Manager

. Coach & mentor to teams of up to 20 auditors

. Respected by clients for realistic perspectives

. Developed audit recommendation tracking system for defense

client

. Detected non-GAAP revenue recognition practices

. Managed $1-3 million SOX projects for key clients

. Performed government contract compliance and agency I/C

audits

National Steel Corporation 5 years

Internal Audit Manager

. Developed risk rated internal audit plans and related scope

documents

. Prepared effective audit programs to achieve scope of work.

. Created database to monitor & report status of audit

recommendations

. Investigated irregularities of executive fraud

. Developed comprehensive audit quality control policies and

procedures

. Audited 10Q and 10K SEC filings for compliance with GAAP

CMS Management Services Company 3 years

Senior Consultant

. Executed compliance reviews for $25+ million construction

contracts

. Identified excessive charges on major construction projects

. Audited royalty payments for compliance with franchise

contract

. Detected medical benefit claims not in compliance with plan

coverage

The Prudential

3 years

Administrative Manager - Internal Audit

. Monitored efficient and effective use of function's $4.5

million budget

. Evaluated quality of function's work product

. Assured proper allocation of personnel time

EQUICOR 2 years

Administrative Manager - Internal Audit

. Managed a $5 million budget

. Prepared annual audit plan and performed periodic analysis

against it

. Formulated policies and procedures

Clark Equipment Company 15 years

Supervisor, Statement Consolidation & Analysis

. Automated many aspects of the financial closing process

. Prepared analysis of sales which exceeded $1 billion

annually

. GAAP consolidation of financial data from domestic/foreign

operations

Senior Auditor In-Charge

. Developed audit procedures to detect warranty fraud

. Evaluated existence and proper valuation of manufacturing

inventory

Staff Auditor

. Audit multi-million dollar Floor Plans and other credit

practices

. Financial Audits of company-owned dealerships for GAAP

compliance

Wheelhorse Products Inc. 2 years

Field Credit Representative

. Audited Floor Plans and identified breaches of credit terms

. Resolved past due account balances

R.E. Groom, PA 1 year

Staff Accountant

. Prepared annual tax returns

. Maintained client accounting records

National Bank & Trust Company 6 years

Accounting Clerk

. Rotated through several back office bank operations

. Funded my collage education

EDUCATION: Indiana University BS - Business Administration

(Accounting Major)

Certified Public Accountant (CPA)

Certified Internal Auditor (CIA)

Certified Fraud Examiner (CFE)

Certification in Control Self-Assessment (CCSA)

Accreditation to perform QAR reviews of internal audit functions

AFFILIATIONS: National Management Association

Institute of Internal Auditors *

Association of Certified Fraud Examiners

South Bend Optimist Club *

* Held officer positions in these organizations including Chapter

President, Treasurer and Committee Chairperson responsibilities

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