Accounting Financial

Grettel Lugo

Miami, FL

***********@*****.*** - 305-***-****

WORK EXPERIENCE

Accounting Supervisor

AXA Assistance USA - Miami, FL - August 2012 to January 2014

Responsibilities

Oversee all aspects of finance and responsible for day-to-day operations. Prepare, examine, and analyze

accounting records, and other financial reports to assess accuracy, completeness, and conformance to

reporting and procedural standards.

• Preparation of Financial Statements (Monthly, Quarterly and Year-end)

• Preparation of Budgets

• Balance sheet accounts reconciliations

• Coordinate Yearly Financial Statement Audit

• Supervise a staff of 4 employees

• Manage Accounts Payable and Accounts Receivable

• Monthly expense variance analysis

• Inter-company transactions and reconciliations

• Review and Maintain an adequate cash position

• Preparation of Monthly Journal entries and Accruals

• Ensure accuracy of financial statements in accordance with GAAP and compliance to internal policies.

WIC Auditor

ArnAmy Inc. - Miami, FL - November 2012 to November 2013

Responsibilities

Conduct undercover, compliance, and inventory audits for the Florida Department of Health – (WIC) Program.

Prepare finding, issue recommendations, and audit reports, etc.

Internal Auditor

Miami-Dade County- Audit & Management Services Dept - Miami, FL - November 2007 to March 2012

Responsibilities

Conducted compliance, performance, and operation audit engagements. Oversaw audit operations of various

county Departments, including: Miami-Dade Water & Sewer Department, MD-Transit, MD-Seaport, and other

special projects requested by the County Manager’s Office. Spearheaded auditing Miami-Dade County

Elections; wherein I was responsible to observe election process at various precincts to assess overall

elections activities. Prepared audit reports, audit finding summaries, and supporting information (i.e. analytical

test-work, variance analysis, and reconciliations). Devised new reporting tools to expedite the handling of

review notes after completion of an audit; Additional tasks included:

• Ensure that controls and policies are adequate, functional, and in compliance with regulatory requirements.

• Conduct interviews with audited personnel and perform walk-throughts to assist in the evaluation of internal

controls.

• Analyze complex data obtained for evidence of deficiencies in controls, duplication of effort, extravagance,

fraud, or lack of compliance with laws, government regulations, and management policies or procedures and

draw logical conclusions.

• Evaluated accounting systems (i.e. PeopleSoft) to determine their efficiency and effectiveness.

• Created and implemented audit programs to test internal controls, explain purpose of the audit, and review

client information. (i.e. worked with process flow charts and applied new testing procedures to evaluate internal

controls)

• Considerable knowledge of generally accepted accounting principles, government auditing standards,

internal control systems for the development of audit reports.

• Established strategies to carry out comprehensive audit plans.

• Conducted client interviews and risk assessments to increase understanding of audited areas.

• Made recommendations for effective internal controls after careful examination of current system.

Senior Auditor

VERDEJA & DE ARMAS, CPA - Coral Gables, FL - February 2005 to November 2011

Examine financial statements to ensure transparency in the financial reporting process. Performed account

reconciliations, journal entries, financial analysis, revenue recognition, budget projections and business

valuation. Monitored client accounts receivable, accounts payable and financial position. Recorded, classified,

and summarized financial transactions and events in accordance with generally accepted accounting principles

GAAP. Prepared single audits and monitor federal and state grant compliance. Coordinated audit team

activities to meet objectives within time constraints; and mentored junior staff. Additional tasks included:

• Supervised audit staff on audit engagements.

• Carefully analyzed financial information, accounting processes, operational procedures, and new system

implementation.

• Planned and conducted audit preparations. Served as liaison during all audit phases and prepared working

papers to support conclusions in accordance with audit standards.

• Issued internal control recommendations and ensured that company policies and procedures are followed.

In addition, assessed techniques to discover, monitor, and prevent fraud.

• Examined journal vouchers, general ledger reconciliations, and numerous analyses including P&L variance,

inter-company accounts, and aging.

• Verified assets and liabilities by comparing items to documentation. Generated statutory accounts,

management letters, and audit issues memoranda.

• Completed audit work papers by documenting audit tests and findings.

• Communicated audit progress and findings by preparing reports; providing information in board of directors

meetings.

Senior Auditor

Brody & Associates CPA - Aventura, FL

Responsibilities

Assist in the planning and scope of all audit engagements. Coordinate and request financial records and

materials from auditee. Examine financial statement areas data such as accounts receivable (AR), account

reconciliation reports and financial statements. Perform account reconciliation reports as well as financial

statements and ratio analysis reports. Conduct and complete the audit in accordance with (GAAS) and (GAAP).

Other duties and responsibilities include but are not limited to evaluating the client's controls and procedural

standards. Issue audit findings and recommendations, evaluate corporate management, business processes,

business controls, risk assessments and operating practices.

EDUCATION

Masters of Accounting in Accounting

Devry University - Miami, FL

2011 to 2012

Bachelors of Accounting in Accounting & Finance

Florida International University - Miami, FL

2004 to 2006

Associate in Arts in Accounting

Miami Dade College - Miami, FL

2002 to 2004

SKILLS

Sarbanes Oxley Certified

ADDITIONAL INFORMATION

Notary Public by the State of Florida

PeopleSoft • QuickBooks Pro • ACL • Visio • SOX Compliance • ERP Systems

ProSystems Audit Engagement• Proficient in Excel • Word • PowerPoint • Outlook

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