Management Testing
Resume:
SUMMARY
Accountant with over ten years of experience in all aspects of internal
and external audit engagements. External auditing experience for clients
in various industries, including metals, construction, medical
technology, chemical, manufacturing, small business, not for profit, and
governmental. Expertise with engagements for publicly held SOX clients,
JSOX clients, privately held clients for financial and operational audit
engagements. Solid internal audit experience conducting testing of
internal controls, in accordance with COSO model and risk assessment
standards, operational, compliance, and performance audit engagements.
Proficiency in SAP, Oracle, PeopleSoft, MS Access, Excel, Word, and
PowerPoint, and ACL CAATS Software. Major strengths in providing sound
assessment of internal controls, planning and organization, research,
problem solving, providing written and oral communication of audit
findings to management, and formal presentation of audit findings,
proposed adjustments, financial statements and internal controls to audit
committees.
PROFESSIONAL EXPERIENCE
MOUNTJOY CHILTON MEDLEY, Louisville, Kentucky 2005-2010
Regional CPA Firm providing audit and assurance, tax, legal, valuation, and
consulting services in various industries and disciplines with over 160
CPA's in 5 locations throughout Kentucky, Indiana, and Ohio.
www.mcmcpa.com
Audit Senior 2008-2010
Serviced a client calendar of 10 multi-disciplined clients including:
Section 404 SOX metal company, JSOX chemical company, privately held
manufacturing, medical technology, banking, transportation, construction,
not for profit, and governmental clients in accordance to standards of the
AICPA, PCAOB, and IASB. Achieved firm benchmarks for exceeding
realization by 2-5% annually by consistently reducing labor hours on jobs
while supervising audit teams.
0. Served as In-Charge Auditor by performing key duties of the entire
audit process from entrance conference, planning the audit,
staffing, interim work (risk assessment and testing of controls),
fieldwork, preparation of financial statements, audit findings and
presenting proposed adjustments for discussion with management and
audit committee during the exit conference.
1. Demonstrated a command of accounting principles, best testing
approaches to team members and provided guidance through review of
work paper process.
2. Determined the best approaches in planning phase by evaluating the
level of work to be performed through substantive testing, the
risk assessment procedures, and testing of controls based upon
whether publicly or privately held company or not for profit.
3. Prepared written communications which include the engagement
letter, client assistance, third party communications (i.e. bank,
financial institutions, and legal confirmations), management
representation letter and other required communications to those
charged with governance.
Audit Staff 2005-2008
Serviced the same audit calendar described as an Audit Senior but in a
capacity of an entry level staff. Duties were non supervisory level and
performed actual ground level work of testing management's assertions as
well as the relative assertions in accordance with prescribed audit
program. Promoted to Audit Senior.
. Performed duties of Staff Auditor by collecting audit evidence,
scheduling data, performing analytics, observation, inspection,
inquiry, substantive testing, cut-off testing, performing
calculations, reperformance, reconciliations, confirmations,
footing, cross-footing, vouching, tracing, and work paper
preparation.
. Assisted the performance of detailed testing of controls for those
JSOX and SOX clients as the standards required expanded testing,
where the subject of the audit was internal control over financial
reporting for Section 404 clients (SOX) and the audit
effectiveness of management's assessment of internal control over
financial reporting for Japanese held client (JSOX).
. Interviewed key personnel, documented controls through narrative
and/or flowchart, and performed testing of controls and attribute
testing. Performed SAS 99 fraud examination through interviews
and questionnaires. Performed SAS 70 (now SSAE 16) review of
client's third party financial institutions.
KENTUCKY STATE FAIR BOARD, Louisville, Kentucky 2010-Present
KSFB manages the Kentucky Exposition Center a 1.2 million square foot
facility and the Kentucky International Convention Center, a 300,000 square
foot downtown convention center. The Board also produces three major shows
each year: the Kentucky State Fair, the National Farm Machinery Show and
the North American International Livestock Exposition. Each venue serves as
host facility to a number of conventions, exhibitions, trade shows, and
concerts. Direct hire by KSFB from Mountjoy as a result of providing
excellent service as my client for 5 years. www.kyexpo.org and
www.kyconvention.org
Internal Auditor
Successfully performs internal audit examinations by reviewing policies and
procedures, implementing control programs, testing the control environment
and identifying potential risk and the best approaches to mitigate risk.
Develop concise recommendations to management on opportunities for overall
improvement while ensuring contract compliance. Strengthening controls
resulted in improved collection of receivables by 30%. Successfully limit
exposure to risk by providing guidance during the settlement process with
promoters for ticketed events.
. Drafted the Policy and Procedures Manual for the Office of
Internal Audit for KSFB ratification.
. Perform controls, operational, compliance and performance reviews
on various KSFB entities which include: Ticket Office, Gate
Admission, Facilities Management, Parking Garages, Cash Vault, AP,
AR Fixed Asset PP&E, and report findings through written
communication to the CEO and Board.
. Perform internal audit engagements in accordance with the
standards promulgated by the IIA.
. Provide support to external audit engagements.
LOUISVILLE JEFFERSON COUNTY METRO OFFICE OF INTERNAL AUDIT, Louisville,
Kentucky 2000-2004
City and County government with over 45 reporting agencies responsible for
providing the citizens of the Louisville metro area with services to
improve upon the quality of life for the public at large.
www.louisvilleky.gov
Auditor I
Performed independent objective assurance and consulting activity designed
to add value and improve upon the operations of City Government. Served as
audit lead by successfully taking projects through the audit cycle.
Managed projects from entrance conference to final report. Improved rate
of closing examinations by 10-15% annually.
. Analyzed existing operations, evaluated and obtained an
understanding of the internal control environment, identified
potential risks involved and provided the recommended approaches
to facilitate improvement.
. Scheduled and coordinated audit engagements, gathered financial,
operational and compliance information through interviews and
performed substantive tests, tested data and controls for
adequacy, efficiency and effectiveness.
. Issued the written report of findings to the Mayor, Metro Council
Members and fiscal managers
. Served as key auditor in making significant findings of two major
cases of fraud which made local news.
EDUCATION
Bachelor of Science, Business Administration
University of Louisville
PROFESSIONAL ENVOLVEMENT
Finance Committee Member of the Metro United Way
Governmental Accounting Committee for the KY Society of CPA's
Past Louisville Chapter IIA Vice-President and Board of Governors
CPA candidate currently sitting for the CPA exam
Jerald C. Miles
9715 Forestwood Drive
Louisville, KY 40299
******.*****@***.***
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