JASON T. FODEL, CPA, CISA, CGMA

acgf7a@r.postjobfree.com

717-***-**** MOBILE

PROFESSIONAL EXPERIENCE

Miller Energy Resources

(Oil Exploration and Production – Publicly Traded)

Audit Director, August 2013 – Present

Responsible for establishing company’s first ever internal audit function with oversight of SOX

compliance, internal audit, enterprise risk management, regulatory compliance and fraud

investigations.

Led a Financial and IT AS5 SOX Implementation, involving extensive project management,

planning, scoping, risk assessment, process documentation, policy development, control

design, control testing and management’s attestation over Internal Controls over Financial

Reporting (ICOFR.)

Led team to develop and implement a financial and operational Enterprise Risk Management

Framework, ensuring alignment with corporate strategy while collaborating with business

partners to balance their business strategy with appropriate risk management controls and

mitigation strategies.

Focused on adherence to COSO, COBIT and PCAOB frameworks/standards and staying

technically updated with all the standards and regulatory updates on internal controls over

financial reporting.

Coordinated SOX efforts with KPMG (external auditor) to maximize reliance on Internal

Audits work.

Completed the first company vendor audit that identified $1M in monetary recoveries.

Performed various operational audit projects, and addressed several fraud allegations.

Designed/delivered training programs of SOX and accounting related guidance to small and

large groups of employees.

Directed 3 experienced professionals and effectively managed a co source relationship.

Developed/presented quarterly Internal Audit updates to the Audit Committee.

Performed internal audit procedures to address management initiated inquiries, contract

adherence and concerns.

Identified, researched, and addressed potential or identified inefficiencies, fraudulent acts,

financial statement errors, or other technical accounting concerns.

Collaborated with management on risk identification and mitigation with well designed

control activities that reduce the risk of material weaknesses being identified.

Defense Information Systems Agency

(Information System Service Agency for the Department of Defense – Federal Government)

Lead Auditor (GS 14), April 2011 – August 2013

Solely responsible for the execution and review of performance and IT process audits.

Coordinated, performed and led complex contract performance audits in accordance with all

aspects of relevant standards (Federal Acquisition Regulations, Yellow Book and Cost

Accounting Standards) including the development of the audit program, audit steps,

comprehensive risk assessments, final findings, reporting and auditee communications. All

done to produce a well organized, indexed and referenced end product.

Communicated audit purpose, scope, audit procedures, deficiencies and recommendations to

senior management in a clear and concise manner while always focusing on the auditee’s

perception and concerns

Provided leadership in audit assignment, work objectives, milestones and program issues

under review.

Prepared announcement letters, in process reviews and written presentations with the

Inspector General while continuously focusing on quality.

Led an ISO 20000 implementation, by the IG office that focused on the IT management of

accounting systems, records, policies, auditing principles and various other regulations.

Acted as the team lead for various other engagements including an Enterprise Email

implementation and the development of automated workpaper software.

Coached and monitored team member progress from best practice project planning

procedures through report presentation while always encouraging a positive working

relationship.

Evaluated areas of interest for possible audit proposals and analyzed management audit

requests to determine the extent or legitimacy of the project.

Griffon Corporation / Ames True Temper (Acquired Sept ’10)

(Global Manufacturer of Garden, Telephonic, Plastic and Building Products – Publicly Financed)

Internal Controls Manager, June 2007 – December 2010

Solely responsible for managing the SOX Implementation (IT/Financial) and on going review of

a control environment with 200+ controls in order to ensure SOX compliance.

Developed and championed an IT and Financial AS5 SOX Implementation, involving

extensive project management. Included intense planning, policy development, control design,

cultural re adjustment, negotiation, conflict resolution, scheduling, and final execution to

achieve a SOX certified environment.

Focused on adherence to COSO, COBIT and PCAOB frameworks/standards.

Mentored and monitored 8 experienced IT and Financial professionals.

Developed/Presented monthly SOX implementation and project developments to senior and

“C” level executives.

Performed internal audit procedures to address management initiated inquiries and concerns.

Designed/Delivered training programs of SOX and accounting related guidance to small and

large groups of employees.

Identified, researched, and addressed potential or identified inefficiencies, fraudulent acts,

financial statement errors, or other technical accounting concerns.

CIENA Corporation

(Global Telecommunication Equipment Supplier– Publicly Traded)

Senior Internal Auditor, June 2005 June 2007

Responsible for implementing and executing a startup/on going Internal Audit Plan.

Championed an AS2/5 SOX Implementation (IT/Financial) and on going review of a 280+

control environment.

Performed internal audits from the planning phase to senior management reporting in India,

China, United States and the United Kingdom.

Supervised, designed, scheduled and implemented all control testing within Ciena’s business

environment to ultimately satisfy SOX requirements.

Reviewed and participated in an entity wide Oracle implementation.

Completed international office start up and control testing in Ciena’s India, China, and UK

offices.

Facilitated external audit testing to minimize overall audit costs.

Developed process and policy documentation to clarify key control elements.

Identified and presented key control improvements to management.

ArcelorMittal / ISG, Inc. (Acquired May’05)

(Global Steel Supplier – Publicly Traded)

Senior Internal Auditor, December 2004 June 2005

Responsible for various operational audits and process development projects of a large steel

plant’s operations.

Completed various operational/financial audits and raw material reviews to minimize costs

and potential financial statement misreporting.

Designed SOX process documentation and performed testing.

Constellation Power Source

(Global Energy Production & Sales – Publicly Traded)

Accounting Analyst – Controllers’ Group, May 2004 December 2004

Fully responsible for the mark to market revenue recognition and reporting of the P&L to

commodity traders, which ultimately rolled into the $10+ billion financial statements.

Developed auditable process documents for the complete P&L statement preparation.

Analyzed gas, electricity, and weather derivative trading activities for accurate accounting

treatment, market valuation, and proper financial reporting.

Personally responsible for preparation of daily profit and loss statements for the mark to

market trading activities of various commodities/derivatives; including natural gas, electricity,

coal, emissions, and weather.

Participated in parallel system project to convert to a new SOX compliant system of record.

McDermott & Miller, P.C.

(Large Regional Public Accounting Firm – Privately Owned)

Certified Public Accountant, June 2002 – May 2004

Responsible for various small to medium sized business engagements, including external audit,

tax, and consulting.

Supplied a large manufacturing facility with staffing as a plant controller. Tasks included

interim financial statement preparation, month end cost analysis, budgetary planning, fixed

asset management, audit support, documentation of processes, and preparation of various

analytical reports.

Planned, implemented, and finalized all components of audit, review, and compilation

engagements as the in charge accountant for government, banking, construction and retail

sales; using paperless audit engagement software.

Prepared year end financial statements with full disclosure for various private and

governmental entities; including banks, auto dealers, cities, counties, construction clients, and

retail sales.

Coordinated business attestation engagements and corporate liquidations.

Completed year end tax planning and preparation for various corporations, S corporations,

partnerships, individuals, and estates.

ACCREDITATION DETAILS

Certified Public Accountant

November, 2003

Maryland

Certified Information Systems Auditor Maryland

November, 2013

Federal Government Top Secret Clearance Inactive Global

July, 2012

Chartered Global Management Accountant

Global August, 2014

ISO/IEC 20000 (IT Service Management) Certified Auditor Global

April, 2012

ISO/IEC 27000 (IT Security) Foundations Certified

Global

April, 2012

Contracting Officer Representative (Government)

Global

July, 2012

EDUCATION

Towson University Towson, Maryland

Bachelor of Science in Accounting, 2002

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