Michael J. Mahan CIA, CFSA, CFE (Inactive)

**** ***** ***** #**, **. Louis Park, MN 55416

612-***-**** Ext. 37 (work) 952-***-**** (home)

acb768@r.postjobfree.com

AUDIT PROFESSIONAL

A professional with several years of internal audit and Sarbanes-Oxley 404

compliance experience. Proven ability in risk assessments, business risk

management, developing audit test plans, setting audit scope and

objectives, and communicating audit findings and recommendations. Ability

to work with all levels of management. Excellent communication and

presentation skills.

Certified Internal Auditor Capital budget experience

Certified Financial Services Auditor Fixed asset accounting experience

Certified Fraud Examiner (Inactive) Experience in several industries

PROFESSIONAL EXPERIENCE

ABM INDUSTRIES INCORPORATED, Minneapolis, MN

2007- Present

A leading provider of facility services. ABM provides parking, security

and engineering services for thousands of commercial, industrial,

institutional and retail facilities across the United States, Puerto Rico

and British Columbia, Canada.

Internal Auditor

-

. Evaluate and test for effectiveness internal controls in the following

areas: revenue,

payables, business process security, and payroll.

. Develop and execute an annual audit plan.

. Supervise two staff auditors.

. Develop audit policies, procedures and test plans.

. Act as liaison with State of Minnesota auditors.

. Report audit findings to an oversight committee.

. Perform an annual Payment Card Industry (PCI) compliance review.

BURKE CONSULTING, St. Paul, MN

Summer and Fall 2007

A provider of consulting services in the areas of internal control,

financial reporting, Sarbanes-Oxley, compliance, operational auditing, risk

assessment, due diligence, and reporting requirements issued by regulatory

authorities.

Sarbanes-Oxley Contractor

. Reviewed Sarbanes-Oxley control documentation and the results of testing

performed by Burke for a major client.

. Performed a fraud risk assessment for the same client.

CATERPILLAR-GLOBAL PAVING DIVISION, Brooklyn Park, MN

2005-2007

Largest manufacturer of diesel, gas, and turbine engines and mining and

construction equipment in the world.

Sarbanes-Oxley and Business Risk Management Coordinator

. Coordinated with senior management the division's business risk

management initiatives.

. Reviewed internal controls in the following areas for compliance with

Section 404 of the Sarbanes-Oxley Act: business process security, direct

inventory, entity, general ledger and reporting, payroll, property,

plant, and equipment, accounts payable, revenue, and information

technology general.

. Maintained fixed asset accounting records and capital budget.

. Member of the Capital Budget Committee.

U. S. Bank

2005

A large multi-state bank holding company.

Auditor IV

. Reviewed borrower's financial statements for adequacy of assets which

supported revolving line-of-credit loans.

NRG ENERGY, U. S. BANK, STELLENT, Minneapolis, St. Paul, Eden Prairie, MN

2004

Industry leaders in energy, financial services, and computer software.

Sarbanes-Oxley 404 Compliance Contractor

. Reviewed documentation and tested controls in the following areas:

accounts payable, purchasing, receiving, invoicing, disbursements, fixed

assets, Automated Clearing House, mutual fund lending, incoming receipts,

mutual funds, accounting, tax, treasury, and generating plants.

CITY AND COUNTY CREDIT UNION, St. Paul, MN

1991-2004

Financial institution that provides a broad range of banking related

services to its membership.

Director of Internal Audit

. Established internal audit function at City and County Credit Union.

. Performed an annual risk assessment of all auditable areas.

. Evaluated adequacy and effectiveness of internal controls in the

following areas: loans, deposits, teller operations, accounting, member

services, system access, and Automated Clearing House.

. Member of the Compliance Committee.

EDUCATION

B.Sc. Business Administration, University of Minnesota, Minneapolis, MN

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