Manager Accounting

MICHAEL AGUANNO, CPA

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

Whitehall, PA 18052

484-***-**** ******@***.***

SUMMARY

Audit and Risk professional with 8 years of experience and a diverse

accounting skill set focusing on maximizing efficiency and evaluating the

effectiveness of financial and operational controls. Strong experience in

external audit at a large regional firm and a seasoned Internal Auditor

including extensive experience with Sarbanes-Oxley, Risk Management and SAS

70.

BUSINESS EXPERIENCE

BERKADIA COMMERCIAL MORTGAGE LLC, Horsham, PA

2005 - Present

Assistant Vice President - Internal Audit Manager

. Manage a staff of Senior Auditors.

. Created a new stand alone audit department after Berkadia purchased the

Capmark Servicing and Mortgage Banking Business Units.

. Created audit universe and a risk based audit plan.

. Manage the implementation of financial, operational, information

technology (IT) and compliance audits.

. Scheduled audits and review staff's work.

. Write audit reports and communicate results to executive management.

Assistant Vice President - Risk Controls & Compliance (Previously Capmark)

. Identified $600,000 to be recorded as revenue for Services by applying

analytical procedures during the review and documentation of an

accounting process.

. Cut costs by implementing Sarbanes Oxley for Capmark Services rather than

bringing on consultants to complete the project for the North American,

European and Asian Servicing Operations.

. Managed the implementation of the platform level SAS 70 for the entire

European and North American Servicing Operations.

. Wrote Section II (Description of Controls) for the SAS 70 issued by

external audit (Big 4).

. Met with Senior and Executive Management of Services to review the

results of the quarterly Sarbanes-Oxley testing prior to the sign off of

their quarterly certification.

. Evaluate and document various servicing functions, including European and

Asian operations, to determine the efficiency of departments and to

capture the risk and control environment associated with the process.

Results were formally presented to the Risk Management Committee.

. Performed audits of subservicers to ensure that the loans were being

serviced in accordance with the subservicing agreements.

. Primary liaison between the business units and external audit (Big 4),

internal audit, rating agencies and regulatory bodies.

. Perform periodic testing to ensure compliance with HUD, Regulation AB,

agency guidelines and servicing contracts.

Senior Internal Audit (Previously Capmark)

. Lead audit engagements and provided a first level of review for the VP -

Global Audit Manager.

. Conducted financial, operational, and compliance reviews of domestic and

international operations.

. Designed and executed risk assessments and risk based audit programs.

. Reviewed and evaluated the adequacy and effectiveness of internal

controls and ensured compliance with corporate policies and procedures.

. Identified and clearly defined audit risks, control weaknesses and

operational efficiencies.

Senior Risk and Controls Analyst (Previously GMAC Commercial Mortgage)

. Responsible for the documentation of the financial control environment,

through facilitated sessions with Big 4 external audit and subject matter

experts, as it pertains to Sarbanes-Oxley compliance for North America

and Europe.

. Collaborated with the Information Technology (IT) to identify key systems

and technology controls supporting Sarbanes-Oxley related business

processes.

. Developed and implemented a documentation change management process.

. Performed Risk Assessments of business units to maximize efficiency and

identify risks associated with the process.

. Identified, quantified and mitigated the risk, including collaborative

establishment of action plans when deemed necessary.

. Coordinated the documentation and testing of Enterprise Wide Controls and

Minimum Risk Standards, which were reported up to GMAC (former parent

company).

Beard Miller Company, LLP, Allentown, PA 2003 - 2005

Audit and Accounting Services

. Responsible for the direct supervision and review of first and second

year staff accountants during the completion of year end and interim

audit procedures.

. Performed financial statement audits, reviews, and compilations for

various sized corporations in both manufacturing and service industries.

. Performed pension audits of various sized companies retirement savings

plans.

. Prepared various tax returns (individual, partnership, and corporate).

. Identified, researched and resolved complex accounting issues and

evaluated the impact on the client's financial statements.

Tax Internship (January - April 2002)

. Prepared individual tax returns.

. Prepared 1099's for clients.

EDUCATION

Kutztown University of Pennsylvania Graduated December 2002

Bachelor of Science, Accounting

Certifications

. CPA - Certified Public Accountant, Pennsylvania 2005

. Successfully completed Part I of the Certified Mortgage Servicer (CMS)

designation

Computer proficiencies

. Strong knowledge of Microsoft Office Professional

. Knowledge of accounting softwares such as PeopleSoft, McCracken,

AutoAudit, Lotus Notes, Cognos, Caseware, GoSystems, Prosystems, BNA,

FAS, Quickbooks Pro, Quicken and other accounting software

. Experience with multiple Audit Software conversions

volunteer activities

. Participate in Philadelphia Reads - a weekly reading program for

Philadelphia school children.

. Participated in a sponsorship for a foster family through Aldersgate

Youth Services Bureau

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