Internal Controls Human Resources

W. Brock Salmons

Hayward, CA ***** ********@*******.***

Mobile: 510-***-**** / Home 510-***-**** www.linkedin.com/in/brocksalmons

SOX, Internal Controls, and Audit Specialist

Extensive SOX and internal control experience in industries which included: financial services, SaaS, software, real estate, services, and hospitality industries including significant financial and executive experience in both public and private companies. Evaluated, designed, implemented, and tested internal controls, including SOX 404 compliance. Proven ability to manage all financial/accounting functions, administration, and human resources.

Selected Accomplishments

Designed, implemented, tested internal controls for financial institutions [i.e. Control Design, Risk and Control Matrix(s), “key controls”, and Process Narratives].

Oversaw SOX projects that included: analyzed, designed, and implemented SOX compliance controls for small, medium, and large companies (both pre and post IPO), including “top down” risk assessment, corporate governance analysis, process narratives, process flowcharts, fraud controls, spreadsheet controls, “key control” identification and testing, SSAE16 review, adoption of 2013 COSO framework, and remediation.

Conducted Internal Audit testing which identified any control “gaps” that required remediation.

Guided growth of companies using financial forecasts/budgets and the design and implementation of financial and operational controls.

Hired, trained, and managed accounting and internal controls staffs.

Analyzed new accounting pronouncements (FASB, SEC, and EITF) and developed/implemented accounting policies and procedures.

Experience

United Business Bank, Walnut Creek, CA 05/29/2022 – 11/01/2022

Enterprise Risk and Controls Manager

2nd line of defense utilizing TraceAdvisor application to review 1st Line of defense risk assessments and controls. This included review of respective KRIs assessment and remediation.

Pacific Life Insurance Company, Irvine, CA 09/29/2021 – 12/31/2021

Senior Analyst III (contractor)

ICFR SOX analysis, which included materiality, scoping, gap analysis, risk and control matrixes, process flowcharts, and remediation project planning.

Simpson Manufacturing, Pleasanton, CA 07/27/2021 - 08/30/2021

Senior Internal Auditor (contractor)

SOX control analysis and SOX testing of key controls for multiple business cycles.

MorganFranklin Consulting, McLean,VA 04/12/2021 – 07/21/2021

Senior Audit Manager (contractor)

SOX IPO and audit preparedness for various firm clients. This includes risk analysis, process flowcharts, Risk & Control Matrixes (RCMs), identification of gaps, controls testing, and remediation recommendations.

Price Waterhouse Coopers, New York, NY 03/03/2021 – 04/11/2021

Capital and Liquidity IA Support – Senior Auditor (contactor)

Assist internal audit (Citibank client) in analyzing gap assessment and target state to provide feedback to management of consent order requirements.

W. Brock Salmons ********@*******.*** Page Two

MUFG (Union Bank), San Francisco, CA 02/24/2020 - 04/17/2020

End User Computing (EUCs) - Senior Auditor (contractor)

2nd Line of Defense internal control testing of critical control spreadsheets (including Risk Assessment and Logic Analysis)

Bank of the West, San Ramon, CA 11/15/2015 – 10/31/2019

(a Subsidiary of BNP Paribas, 6th largest bank in the world)

VP, Senior Lead Accounting Controls Analyst, 2016 – 2019

Responsible for specified BNP Paribas internal control compliance requirements (equivalent to SOX controls)

Oversaw Comprehensive Capital Analysis and Review (“CCAR”) & Liquidity Coverage Ratio (“LCR”) Process Narratives (end-to-end process) as part of Federal Reserve Board compliance requirements.

Documented and maintained of CCAR & LCR Risk & Control Matrixes (“RCMs”).

Conducted data controls risk assessment and “key control(s)” design.

Handled internal control testing – 1.5st Line of Defense testing.

Responded to 2nd Line of Defense, 3rd Line of Defense, and FRB audit requests/remediation.

EUCs (Spreadsheet controls) – Identified “critical” spreadsheets based on risk assessment and performed testing.

Business Continuity Plans

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Audit Coordinator and Internal Audit 2015 - 2016

Coordinated with external independent auditor(s) interim/annual external financial statement audits.

Administered internal and external Representation Letter(s) with respective company Process Owners process and analysis as part of compliance requirements.

Internal control testing of “entity-level” controls.

VMware, Inc., Palo Alto, CA 10/03/2015 – 11/11/2015

Billion-dollar public company that provides IT solutions for customer data centers and cloud computing.

Internal Audit Manager (contractor)

Evaluated effectiveness of ICFR Aided business partners in identifying opportunities for continuous improvement, business process maturity, and scalability.

Formulation of SOX testing plans.

SOX testing.

E2open, Inc., Foster City, CA (Nasdaq listed – “EOPN”) 05/01/2008 – 05/15/2015

(Acquired by Insight Ventures in March 2015 and company went from a “public company” to a “private company”)

Previous public company which provides Software-As-A-Service (“SaaS”) with international operations supplying “supply-chain” software and professional services.

Director, Compliance

Responsible for SOX preparedness analysis and documentation which included: top-down risk assessment (AS5), corporate governance overview/analysis, process narratives/flowcharts, process “walk-throughs”, identification of “key controls”, fraud controls, SSAE16 compliance review, spreadsheet controls, adoption of COSO 2013 framework, ITGC review/analysis, and remediation.

Analysis, recommendation and implementation of improvements to processes/documentation

Internal audit projects.

Member of IPO SEC “working group”.

Business Continuity Plans.

W. Brock Salmons ********@*******.*** Page Three

Greater Bay Bancorp (acquired by Wells Fargo), Palo Alto, CA 11/15/2006 - 02/28/2008

$1.5 billion market cap public company, which includes 41 community banks, an insurance brokerage company, and a specialty finance division.

Vice President, Director of Corporate Accounting and Policy Compliance

Responsible for project management (overseeing outside contractors) of Sarbanes-Oxley (SOX) 404 compliance with an emphasis on reducing “key controls” and implementation of methodology associated with AS5. Researched, analyzed, and implemented new accounting pronouncements.

Armanino McKenna, LLP, San Ramon, CA 10/31/2004 – 11/01/2006

Certified Public Accountants and Consultants

Manager

Key consulting engagements:

Sarbanes-Oxley (SOX) 404 compliance including risk assessment, process documentation (narratives and flowcharts), test plans, testing, spreadsheet controls, and remediation (clients included Maxtor, Kaiser Permanente, LeapFrog, Aerojet, Language Line Services, Accuray, and Nanotech).

Outsourced financial executive – managed LeapFrog Inc.’s G/L Closing Group (a $500 million public company, with international subsidiaries) staff of ten on an interim basis (5 months). Also, managed SOX remediation process.

Internal audit projects (royalty audits, sales cut-off, VAT, compliance with CA bond financing requirements, and acquisition due diligence).

SEC experience – Assisted in S-1 filing for XTENT, Inc and Form 10-KA/Form 10-Q filings for ATEL Capital.

Additional Relevant Experience

Bay Meadows Operating Company/California Jockey Club (public companies), San Mateo, CA

Chief Financial Officer

Pannell Kerr Forster (13th largest international Public Accounting Firm), Los Angeles, CA

Audit Manager

Education

Bachelor of Science (BS), Business Administration, Accounting, California State University, Northridge, CA

Certified Public Accountant (CPA), California (License Number: 32295E), inactive

Technical Skills

Oracle Great Plains SAP SBT (Accpac) MAS 90 Solomon Microsoft Office (Excel, Word, PowerPoint, Project, and Visio) Microsoft SharePoint Cognos

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