Manager Accounts Payable

MARTIN PULEO, CPA

**** ******** ***** ***** • Twinsburg, OH44087

330-***-**** • ********@*****.*** • www.linkedin.com/in/martin-puleo-cpa

DIRECTOR INTERNAL AUDIT

Internal audit executive with extensive experience in internal auditing, SOX, compliance auditing and project management, including 12 years in leadership roles within the automotive, professional services and retail industries. Proven results establishing, organizing and managing an audit department while successfully meeting deadlines, quality standards, budgets and maintaining relationships with senior management. A track record of identifying financial, operational and compliance related control weaknesses and formulating recommendations to improve the company's control environment.

KEY COMPETENCIES

Internal Audit, SOX Compliance, Board Level Reporting, Internal Controls, ERP (SAP)

Strategic Planning, Six Sigma Black Belt, Process Improvement, Project & Change Management,

PROFESSIONAL EXPERIENCE

GOODYEAR TIRE & RUBBER COMPANY, Akron, OH 2004 to 2016

Global manufacturer of tires for automobiles, trucks and off-the-road equipment with sales of $16B.

Manager, Finance and Compliance, North America (2009 to 2016)

Managed P&L reporting of $6.1B in procurement spend and applicable savings. Managed seven professionals responsible for monthly accounting, financial and commodity spend analysis along with accounting control and compliance issues. Reported to Finance Director, Manufacturing.

Conducted internal audit risk and control quarterly reviews to ensure SOX compliance

Managed and directed monthly financial reporting and analysis for Senior Leadership including monthly divisional budgets, expense analysis, forecast updates and allocations for fifteen plants, four corporate SG&A cost centers, along with Annual Operating Plan preparation

Implemented continuous improvement SAP project for capital expense and production planning enabling closure of $900M of capital purchase orders

Improved working capital by $335M by implementing supplier pay term extension program

Selected by executive management to serve as Finance Chairperson to Rubber Manufacturers Association, national trade association for tire manufacturers

Participated in CFO and external auditor evaluation and hire recommendation

Reviewed strategic financial forecasts, quarterly and annual financial results and tax return evaluations

Manager, Sarbanes-Oxley (SOX) Process, North America (2005 to 2009)

Managed the day-to-day operations of the 12 member Sarbanes-Oxley process for $10B division

Performed Sarbanes-Oxley assessments by working with process owners to document all relevant processes and internal controls using flowcharts and narratives

Tested key financial controls identified in Sarbanes-Oxley assessments on an on-going basis and ensured that any deficiencies noted were remediated and retested

Completed annual update of optimized risk and control documentation to ensure compliance with SOX 404 requirements

Managed risk based audit plan testing consisting of sixteen-plant locations located across the U.S., Canada as well corporate office operational accounting (Accounts Receivable, Accounts Payable, Payroll, Accounting, Fixed Assets and Information Technologies)

Developed and implemented audit training process guidelines resulting in improved audit techniques and increased external auditor reliance

Manager, Accounts Payable, North America (2004 to 2005)

Directly responsible for $10B in payments. Managed 42 professionals.

Completed SAP system conversion and consolidation of accounts payable processes into shared service environment for seven plants

Developed and coordinated implementation of continuous improvement activities such as electronic payment processing (ACH) and expansion of electronic payment p-card program from $3M to $10M

Executed selection and implementation of a new Travel & Expense reimbursement system to reduce overall processing costs by 25%

ADVANTIUM INC., Hudson, OH 2002 to 2004

Privately held Audit Company with $3.5M in sales and 20 employees

Vice President - Audit

Directly responsible for client audit engagement planning, execution, recoveries, client service, staffing, and overall P&L for division. Managed 18 total associates and 6 direct reports.

Worked directly with retail and manufacturing clientele to secure the largest possible audit recoveries

Recovered over $10 million in audit recoveries for clients and provided detailed internal reporting recommendations for client internal enhancements

Developed and executed alliance partner audit process to enhance company growth and strategic market development including training of alliance partner staff on audit process methodologies

TRW Inc., Lyndhurst, OH 1998 to 2002

Automotive and Space Defense Company with sales of $14B

Manager, Accounts Payable, Shared Service Center

Managed $3.5B in payments for automotive division. Managed staff of 28.

Completed SAP system conversion and consolidation of 30 plants accounts payable processes into shared service environment.

Coordinated implementation of continuous improvement activities by automating over 80% of all accounts payable invoice processing to reduce overall costs to best in class.

Previous audit roles:

OFFICEMAX - Senior Manager, Internal Audit, 1995 to 1998

THINGS REMEMBERED – Manager, Internal Audit, 1993 to 1995

PRICE WATERHOUSE – Senior Accountant, 1989 to 1993

STERLING JEWELERS – Internal Auditor, 1987 to 1989

EDUCATION / CERTIFICATION

Bachelor of Business Administration, Accounting, Kent State University, Kent, OH

CPA Certification, State of Ohio (Inactive)

Six Sigma Black Belt

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