Extremely experienced in the genre of Auditing and Compliance, having Big 10 Public, Non-Profit, Fortune 500, manufacturing, banking, service, governmental, Oil & Gas Production (Upstream and Midstream)/Natural Gas Physical and Financial Trading, construction & engineering experience.
Tenured in the skillfulness of auditing (financial, operational, forensic, construction, IT System, contracts and Sarbanes-Oxley 302 and 404 Compliance, Japanese SOX (J-SOX), Italian “Model 231” SOX, financial analysis, and management, problem-solving and strategic planning.
Responsible for examining and evaluating business activities and related risks for the purpose of ensuring regulatory compliance, safeguarding company assets and improving its systems of financial and operational controls; including making recommendations to company executives.
More than 10 years of Managerial experience including simultaneously totaling more than 60 employees of multi-departments.
JELD WEN Windows & Doors Manufacturing Company – Oettinggen, Germany
IT Auditor and IT SOX Controls Consultant 9/2018 – 10/2018
In charge of performance General IT and SOX Controls of AS400, SAGE, AXAPTA operating computer systems for an international manufacturing company located in Germany, with offices in Denmark, the UK, Norway, and the USA.
Sub-processes included, but not limited to, review and testing of Manage Changes, Manage Access, Manage IT Operations, and SOD Matric Development for both ITGC and Business Operations, the recommendation of Policy and Procedures changes, remediation, and working with Big 4 CPA Firms.
Levels of communication included Experis Oversight Project Manager, Local on-site IT Manager, Local on-site Accounting Manager, Germany’s CFO and COO, and Europe’s IT Manager.
Key Accounts: Total Petroleum, Services Corporation International, Inc., Atwood Oceanics, City of Houston, Texas – Internal Audit Department, Port of Houston Authority – Audit Division, City of Houston Airport System – Internal Audit Division, Willbros Group, Inc., EagleRock Energy Partners, LP, KMG Chemical Manufacturing Company
Project Manager & Senior Forensic/Internal Auditor 3/2013 – 7/2018
Provided SOX testing of internal controls and General IT Controls for International Oil & Gas Drilling and Exploration Services Company. Testing areas included daily business operations, financial and SEC Filings for completeness review.
Conducted performance audits of building maintenance service contracts of several City of Houston locations and various departments. Reviewed contracts requirements and guidelines by conducting visuals observations and evaluation of Contractor and subcontractors work performances. Identified monitoring controls advantageous to the fulfillment of the contract specifications and developed the audit plan of those control requirements. Prepared Internal Audit Reports identifying audit issues as exceptions for management comments and feedback of Houston.
Conducted project construction audits for The Port of Houston Authority. Reviewed contract procedures from requisition through final contract closure walkthroughs, payment authorization, and financial records. Provided assurance on the construction costs and fees billed and compliance with the contracts executed, including the submittal processes, design project management, change order process and Percentage-of-Completion.
Examined the bidding process, contract approvals, compliance requirements, purchase orders/change order procedures, work percentage completed records, payments, and other miscellaneous construction procedures.
Reviewed the Houston Airport System (HAS) Office of Business Opportunity (OBO) “Pay or Play” Program (POP):
Reconstructed through observation and research, the financial database, to account for checks received, contract compliance, and evaluated the effectiveness of the system and internal controls.
Identified weaknesses in the internal control system structure, detected fraud and made recommendations to strengthen internal controls to reduce future fraud.
Findings identified nearly $50,000 abused that led to the allegation of larceny charges filed and documentation used in legal proceedings.
Conducted in-depth research on the labor and equipment billing for a pipeline construction project:
Assembled paperwork for billing, timesheet information, and project site cost work logs, confirming coordinated statistical and financial data from various sources.
Researched, analyzed and evaluated various documents to verify cost data and billings to the client.
Enforced contract compliance for the use of personnel and equipment by reviewing the quantity and quality of both labor and materials.
Provided SOX Compliance, General IT Controls Review, and financial/operational type audits as a consultant in the areas of LNG Upstream and Midstream Operations for Oil & Gas Company and International Chemical Manufacturing Company. Coordinated, scheduled and attended internal and external audit walkthroughs with senior personnel:
General IT Controls testing included Unique ID, Access Rights, Active IDs validation, Extended Access Rights Controls, Approved Mitigation User Access, Roles created MOD User Access Reviews, User Incidents, Change Management, Ensured System Security, and Sustainable Operations for Storage and Backups.
Including the development of the scope, approach, and work programs as well as the execution of audit procedures and risk assessment, documented audit findings, deviations, adjustments and improvements of controls and internal operations, validated IT controls (CobiT) to ensure compliance requirements are maintained.
Executed and documented test plans and test results reported to control owners, including details regarding exceptions, overall conclusions, and control effectiveness.
Discovered overstated employee’s bonus that exceeded the amount of management’s approved.
Key Accomplishments: Discovered massive billing errors by a supplying contractor resulted in the recovery of more than $670K. Findings identified nearly $50K abused that led to the allegation of larceny charges filed and documentation used in legal proceedings. Uncovered erroneous entries of more than $1M accrued based on invoices, Purchase Order and Bill of Lading. Discovered overstated employee’s bonus that exceeded the amount of management’s approved. Discovered shrinkage of inventory items versus inventory purchase/distribution records, resulting in exposing inter-departmental corruption and employee terminations.
Eni Trading & Shipping, Inc./Eni US Gas Marketing, LLC
Accounting & SOX Administrator Manager 1/2010 – 2/2013
As Director, organized and facilitated key SOX and internal control design and operational assessment processes with Process Owners, Control Owners, and SOX leaders for testing and monitoring of controls and procedures, planning and executing financial and operational audits, provided leadership and guidance to executives.
Coordinated and effectively communicated with diversified IT customer base that included many different audit areas and processes within the company.
Liaise with IT, front/middle/back, and HR office staffs to ensure full understanding of data flow, Security Policies & Procedures, data integrity, physical and logical system security.
Coordinated and facilitated the implementation of Italian SOX requirements for assigned areas, including IT Systems.
Management responsibilities for the sites’ adherence to corporate SOX internal controls and, Business Advisor to functional leaders on Crude, Products and Natural Gas compliance and audit matters. Managed and trained seniors and staff personnel on Italy’s SOX compliance. Managed the SOX data quality and reporting in the Internal Corporate Control System, and ensured appropriate segregation of duties across department functions and IT Systems Controls.
Evaluated Control Design and Operating Effectiveness of Entity-level, Company-level, and IT Due Diligence Guidelines. Reviewed and Updated Company and Operational Policy and Procedures for Trading Floor, Middle Office, Accounting Operations, IT Control Guidance and Application Control Objectives/Assertions.
Performed internal risk assessments. Developing and executing audit plans and performing duties necessary to achieve the internal audit objectives, IT processes to CobiT Objectives, mapped to the appropriate COSO Components.
Managed the General IT System Controls and Security, IT Policies Management, Internal and External Audit relationship functions to ensure appropriate segregation of duties across department functions and IT Systems Controls.
Optimize resources to ensure successful completion of audits.
Lead initiatives for continuous improvement in the effectiveness of the operational, contracts, financial, and IT audit processes.
Provide input into the annual audit risk assessment and development of the audit plan.
Calpine Corporation Willbros, Inc. (Div. of the Williams Companies)
Constellation Energy Partners British Gas (BG), USA
Robbins and Myers System, Inc. TEPPCO (now EPCO)
Ricoh Corporation, USA Royal Dutch Shell Oil, USA
Chevron/Texaco Natural Gas Occidental Petroleum Corporation
ENGlobal Engineering Services Baker Hughes, Inc. - INTEQ
SOX Project Consultant & External Senior Auditor 1/2004 – 12/2009
SOX 302/404 & J-SOX Compliance domestic and overseas testing and improvements for major oilfield clients:
Conducted walkthrough process by interviewing multi-levels process owners, planning (COSO), execute testing, assess results and reporting; reviewed the full cycle process, identifying internal operational/financial controls, Risk Assessments from initiation through reporting process as required by SEC, PCAOB, IT Governance Institute, AICPA and IFRS Guidelines, to record and report as applicable within the overall cycle, Matrix development, narratives development, Segregation of Duties, approvals and lines of authorizations, system access controls, security, monitoring, Policies and Procedures Documentation review.
Gathered process information (financial and operational) on policies and procedures; conducted multi-level interviews and observation of operating practices for internal controls (or lack of); Internal Control Framework Development (COSO - including risk management process assessment, analysis, resources, documenting, testing and evaluating of internal operating control systems; examining and testing financial transactions using statistical sampling techniques, audit programs preparation, data gathering, work paper documentation, audit deficiencies and remediation, deploy and validate IT controls (CobiT).
Areas of Audits: Entity-Level Controls such as Front, Middle, and Back Offices procedures and reporting including Revenue and Receivables (Metering Reading, Third Party Information, Contracts, Sales, and Approvals), Purchasing and Payables, Fixed Assets and Capital Expenditures, Inventory (Production, Repairs, Maintenance, Storage, Security, Shipping and Customs), Upstream Equity Ventures, Ledger Maintenance and Financial Reporting, Treasury, Estimations & Bidding, O & G Physical and Financial Trading (crude, LNG, and products), Manual and Application Controls and Company Level Governance Controls such as Whistle-blowing, Code of Ethics, Legal, HR, Organizational, Policy and Procedures update and development, and Regulatory Compliance (both US and International Regulations).
UH&Y (formally Mann, Frankfort, Stein & Lipp, currently BDO) CPA Advisors, Inc. 10/2002 – 12/2003
Examined massive international accounting irregularities and sale acquisitions;
● Performed analytical, contract, financial, construction, inventory, system, and operational type audit:
-Revised and/or prepared audit programs, conduct interviews and performed background investigations, identified the cause(s) or contributing factors related to issues, risk assessments, work papers preparation.
Key Accomplishments: Discovered fraudulent procedures on the executive level involving more than $30 million of a major international service Company, involving management overrides of internal employee loans, not recorded on company’s financials and individual’s tax statements, which held up in legal proceeds. Discovered internal larceny by a major executive in an oil-related manufacturing company of non-approved company money wire transactions to individual employee’s accounts totaling more than $25K.
SAP, SAP MIC (SOX Software), Oracle, Lawson, FOCUS, Visio, TeamMate (Audit Software), Risk Control Tracking System, Microsoft Office Suite, Internal Control Workbench (ICW), Risk Navigator, Advanced Purchasing and Inventory Computer System (ADPICS), and Advance Commercial Banking System.
Bachelor of Science, Business Management
Minors - Accounting, Marketing, and Economics - 15 Hours each
Southern University, Baton Rouge, La.
Certification Candidate – Certified Investigative Auditor (CIA)
Certification Candidate – Certified Forensic Investigation Professional (CFIP)