Senior Auditor, Risk and Internal Controls Consultant
Resume:
Mustapha Sesay
***** ********** *****, *****, ** 2072
*******@*****.***
Position:
Senior Auditor/Risk Assessment and Internal Sesay Controls Consultant
Clearance:
Secret
Education:
MBA – Masters of Business Administration, John Hopkins University, 2004
B.S. – Business Administration, Columbia Union College, 2000
Certification:
CISA
CICA
Years of Experience:
15+
Summary of Qualifications
More than fifteen years of combined accounting, auditing, finance, assurance, risk assessment and internal controls experience.
Managed numerous federal and local government engagements, including financial accounting operations, risk assessments and internal control reviews, program performance evaluation, compliance reviews, account reconciliations (e.g., cash reconciliations to Treasury), grant management reviews, and financial management system reviews.
In-depth knowledge in federal program regulations, financial management principles, standards, and guideline includes US Standard General Ledger, ERM, OMB Circulars A-123, A-136, Generally Accepted Government Audit Standard (GAGAS), and Federal Managers Financial Integrity Act (FMFIA).
Vast experience in managing funds in Fed Invest.
Relevant Employment History
DoD OASA (FM&C), EBS -C Senior Risk and Control Consultant, 08/1/2024 to Present
DoD Army Recovery and Care Program, Organizational Risk Manager, 06/2021 to 05/31/2024
DC Department For-Hire Vehicles, Project Manager/Consultant, 07/2019 – 06/2020
IBS Consulting, US Census Bureau, Senior Auditor, 2020 Census A-123 Internal Controls Review, 2018 - 2019
IBS Consulting, Washington Metropolitan Transit Authority (WMATA), Senior Consultant, Grant Management and Risk and Compliance Review, 2017
Verdi Consulting, U.S. Department of Justice, Senior Consultant, Management and Investment of Seized Forfeiture Assets, 04/2015 – 02/2016
Verdi Consulting, U.S. Department of Housing and Urban Development, Senior Consultant, Single Family Claims Branch, 07/2014 – 04/2015
Verdi Consulting, U.S. Department of Labor, Project Manager, Wage Hour Division, 06/2012 – 04/2014
Regis & Associates, U.S. Department of Energy, Senior Auditor, State Energy Program, 03/2011 – 05/2012
Regis & Associates, Government of District of Columbia, Senior Consultant, 529 College Savings Program, Financial Statement Audit, 09/2010 – 03/2011
Regis & Associates, Social Security Administration, Project Manager, Representative Payee Program, 06/2006 – 09/2012
Regis & Associates, District of Columbia Department of Unemployment (DOES), Project Manager, Unemployment Insurance Audit, 06/2008 – 01/2009
Regis & Associates, U.S. Department of Transportation, Senior Auditor, Federal Transit Authority, FMO, 09/2008 – 06/2009
Regis & Associates, U.S. Department of Housing and Urban Development, Senior Auditor, Section 8 Billing Study, 06/2006 – 09/2008
Relevant Experience
Ernst &Young
For Army Enterprise Business System Convergence - Senior Risk and Control Consultant, 08/01/24 – Present
Serve as Senior Risk Assessment and Internal Controls Consultant for the Army Enterprise Business System Convergence (EBS-C) Audit Integration Team.
Perform risk assessment and test of design for numerous business processes to ensure auditability and modernization for the future state of the new system.
Design control for various processes to ensure risks are mitigated to acceptable levels.
Participate in business process re-engineering sprints to ensure the proper control are imbedded in business processes for EBS-C.
Develop solutions for Systems Change Requirements to ensure controls are in place for the required changes or updates.
Review prior NFRs and ensure findings are addressed in the new system integration.
Develop Standard Operating Procedures (SOP) for the implementation of Risk Assessment and Internal Controls.
LIA Consulting
For DoD Army Recovery and Care Program (ARCP) – Organizational Risk Manager, 06/2021 – 05/31/2024
Served as Organizational Risk Manager for Risk Management and Internal Controls implementation. Performed ARCP’s annual risk assessment and internal controls according to the Army’s Operation Order for Statement of Assurance submission.
Provided guidance to managers to complete annual risk and internal controls trainings.
Identified personnel who are responsible for Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. And then performed risk assessment to determine whether any operational risks exist and whether internal controls are in place at the upper management/entity level.
Utilized OMB - A123 and Army Regulation 40-58 to assess ARCP’s key processes for potential risks related to financial reporting, operations, compliance with Army Regulations, and fraud. And used results to performed controls testing.
Created test plan and performed internal controls evaluation and testing to determine whether controls were designed properly and operating effectively. Identified controls gaps and designed CAPs to address those gaps and ensure controls effectiveness.
Assisted ARCP’s Internal Controls Manager to attest whether there are controls deficiencies or no controls deficiencies noted on the annual Statement of Assurance.
DC Department For-Hire Vehicles, Project Manager/Consultant, 07/2019 – 06/2020
Served as Project Manager for Enterprise Risk Management implementation. Identified the organization’s objective and advised the Director and Senior Management about the significance of understanding the organization’s risk environment and threats that could undermine the department’s objectives.
Interviewed department’s heads, reviewed prior audit, NFRs, CAPs, internal reports, and hearing reports. And used data call questionnaires, risk evaluator and other techniques to assess and determine areas that might be exposed to risk.
Using the Heat map, Mr. Sesay and his team were able to weigh the risks by impact and likelihood, and then advised the Director and upper management to prioritize addressing risks that are rated high and likely to occur.
Utilized the Green book and A123 Appendix A to assess department-wide processes that were weighted high in the Risk Assessment.
Performed internal controls evaluation to determine whether controls were designed properly and operating effectively.
Identified controls gaps and designed controls to address those gaps.
Developed Standard Operating Procedures (SOP) for 44 divisions within the department, with emphasis on strong internal controls, process streamlining, operating and design effectiveness, and segregation of duties.
IBS Consulting
For US Census Bureau, Senior Auditor, 2020 Census A-123 Internal Controls Review, 2018 - 2019
Performed initial risk assessment by reviewing the Bureau’s Risk Register, GAO reports, OIG reports, internal audit reports, prior audit reports, NFRs, CAPs, management documents on Internal Control, Statements of Assurance for Internal Control, and Congressional reports for the 2020 Decennial.
Utilized Department of Commerce’s 10 inherent risk evaluation factors to assess processes and sub-processes for the 7 divisions, specifically responsible for the 2020 Decennial. The 10 inherent risk evaluation factors included Volume of Transactions, complexity of process, Fraud risk, third-party, history of audit issues.
Prepared data call questionnaire and obtained responses and conducted follow-up interviews with process-owners.
Used heat map for rating calculation and presented result to management.
Reviewed and assessed risks associated with each key process and sub-processes.
Presented findings to management and advised on mitigating risks that were rated high by implementing internal controls.
Reviewed and assessed the internal controls effectiveness and design for the processes identified by performing recalculations, observations, inquiry, inspections, and also review SOPs and process narratives.
Advised management on addressing issues related to control gaps.
For Washington Metropolitan Transit Authority (WMATA), Senior Consultant, Grant Management and Risk and Compliance Review, 2017
Assisted WMATA Disadvantage Business Enterprises (DBE) division to develop adequate internal controls policies and procedures to ensure compliance with internal policies and federal regulatory guidelines.
Reviewed WMATA’s procurement policies and procedures and determines whether it allows for competition, redress, and non-discrimination based on geographic preference, race, gender, and nationality.
Reviewed and analyzed vendors’ contract files to determine whether prime contractors were complying with prompt payments to subcontractors for federally funded projects.
Reviewed prior audit from OIG, FTA and other independent auditors, and then verified whether corrective actions have been implemented.
Interviewed procurement and DBE staff, assessed financial and operation systems and documented workflow processes and then compared them to the SOPs.
Reviewed contract files to verify certified payroll information are in compliance with the Davis-Bacon Act, and the contracts comply with Buy America clause, and also verified sole-source acquisitions justification.
Verdi Consulting
For U.S. Department of Justice, Senior Consultant, Management and Investment of Seized Forfeiture Assets, 04/2015 – 02/2016
Managed DOJ’s Asset Forfeiture Fund (AFF) and Seized Asset Deposited Fund (SADF) invested in Fed Invest by making short-term and long-term investments for these funds.
Monitored, recorded, and reconciled investments accruals to General Ledge on a daily basis.
Reviewed and processed invoices for Reimbursable Agreements for FBI, DEA, ATFE, INTERPOL, DCIS, FDA, USDA, OCDETF, EOUSA, USPIS, AFMLS, and BDS.
Assisted in tracking inventory, status inquiry, notice production, equitable sharing reporting, management analysis, and other functions involved in execution of the Asset Forfeiture Program (AFP).
Reviewed tracking of locations and ownership of properties, including interests and claims held by third parties against the properties; recorded revenues and costs incurred while the properties are in custody; and recorded any sales proceeds or costs arising from dispositions.
Performed in-depth analysis of Centralized Assets Tracking System (CATS) data to identify discrepancies throughout the various stages of the asset life cycle of a seized asset.
Performed risk assessments for AFP-participating agencies to determine the level of testing needed using past and current review results and incorporated emerging issues.
Examined case file documentation for data quality and reviewed samples from all of the AFP’s participating agencies to determine the validity of the data recorded in CATS.
Reviewed and validated Unified Management System (UFMS) and CATS data to identify inconsistencies or differences, and proposed corrective actions.
Performed trend analyses of UFMS and CATS data to identify possible areas of weakness, such as delays in carrying out the asset life cycle or identifying inconsistencies between data in UFMS and/or CATS.
Participated in internal controls evaluation to ensure that adequate controls were in place for the funds that were expended by the various agencies and the U.S. Marshall.
For U.S. Department of Housing and Urban Development, Senior Consultant, Single Family Claims Branch, 07/2014 – 04/2015
Verified expenses claimed on Form 27011 Part A, B, C, D and E by mortgagees for reimbursements from HUD, and determined the validity of those amounts claimed, and verified if the allowable items are in compliance with government program procedures.
Participated in development of audit project plan, audit strategy, procedures, checklist and templates to support effective and efficient planning.
Performed field work (on-site and in-house reviews) – these included: entrance and exit conferences, identified deficiencies, error codes and compliance violations.
Prepared notification letters, initial reports, follow-up reports, final reports, close-out letters, and comments and recommendations letters in accordance with project plan and applicable guidance.
Provided technical assistance for modifications to current and proposed policies, practices, and procedures.
Researched and applied applicable criteria and identified program risks.
For U.S. Department of Labor, Project Manager, Wage Hour Division, 06/2012 – 04/2014
Provided accounting assistance to OCFO to ensure proper financial reporting.
Performed BWFS and CMP cash reconciliations and debt collection activities in compliance with Debt Collection Improvement Act.
Reviewed and analyzed disbursements and receivable payments data from five national regions.
Prepared regional and national monthly/quarterly/annual cash and disbursement reconciliations to U.S. Treasury and DOL financial system and WHD sub-ledgers.
Prepared quarterly TROR reports which are used as a snap short by the U.S. Congress for annual appropriation for DOL.
Reconciled the BWFS system disbursements activity to the Treasury System/OMAP disbursements location and total.
Used SF224 to obtain BW total cases transferred amount for each region, and then input the total cases transferred amount in the BWTS/OMAP Close-Out Transfers section of the reconciliation.
Sorted receivable items in the Regular Treasury Schedule by numerical schedule #.
Summarized and Reviewed all five regions BW and CMP disbursements and receivables reconciliation spreadsheets before monthly submission.
Regis & Associates, PC
For U.S. Department of Energy, Senior Auditor, State Energy Program, 03/2011 – 05/2012
Examined grantees’ compliance with Federal and State laws and validated increase in energy efficiency to reduce cost and consumption for consumers, businesses, and government.
Valuated whether there was improvement in the reliability of electricity and fuel supply and the delivery of energy services.
Reviewed disbursements and verified that charges to the grants were allocable, allowable, and reasonable and substantiated by adequate supporting documentation.
Assessed impact of energy production and use on the environment; verified whether milestones were completed on time and were moving along reasonably according to the target time and results.
Performed tests of controls as needed to make sure information contained in the monthly and quarterly progress and financial status reports were accurate and in compliance with the grant.
Verified that all financial system used to manage the grants were adequate and in compliance with FAR.
For Government of District of Columbia, Senior Consultant, 529 College Savings Program, Financial Statement Audit, 09/2010 – 03/2011
Analyzed, calculated, and reconciled financial statement data with data from the Savings general ledger and various funds.
Created recommendation and remediation papers and Standard Operating Procedures (SOPs) for client to improve financial reporting deficiencies.
Assisted client to adhere to all compliance and reporting requirements and assisted in the preparation of the final report for the fund performance.
For Social Security Administration, Project Manager, Representative Payee Program, 06/2006 – 09/2010
Managed the program in 22 States and the District of Columbia.
Conducted interviews to verify that the beneficiaries’ needs were met; performed bank reconciliation between beneficiaries’ bank accounts and payees’ bank accounts.
Tested for sufficient documentation for disbursements; verified that beneficiaries’ funds were received into the appropriate accounts.
Analyzed and sorted payees’ payments data for clarity and logical reasoning for reporting.
Verified that interest earned on collective accounts were proportionally allocated to the beneficiaries.
Reviewed work papers to ensure result and findings are valid.
Developed reports and recommendations to improve financial management process of the payee program.
For District of Columbia Department of Unemployment (DOES), Project Manager, Unemployment Insurance Audit, 06/2008 – 01/2009
Project Manager for 400 field audits conducted to determine whether all reportable wages and taxes due to DC government were accurate and timely.
Verified that subject employers were conducting a bona fide business; obtained claimant wages and analyzed data where there is compliance problem.
Explained employers’ rights, obligations, and the legal requirements under the taxing and benefits provisions of the Unemployment compensation Laws.
Disseminated information and educated employers regarding other DOES programs.
Reviewed and verified that companies used the Acid Test to verify whether an employee was a contractor.
Verified whether companies are local companies or out-of-state companies.
Reconciled funds received by DOES to funds recorded by companies.
For U.S. Department of Transportation, Senior Auditor, Federal Transit Authority, FMO, 09/2008 – 06/2009
Conducted walkthrough to determine the adequacy of internal controls and efficiency of financial system; performed IT risk assessments, application controls, and specific controls related to the areas of core business operations.
Conducted interviews with process-owners during walkthroughs, documented process level narratives, and then assessed to ensure compliance grant requirements.
Identified gaps in control designs, and performed detailed testing, analysis of controls, and created clear and accurate documentation of workflows in the IT processes.
Tested processes for timesheets log-in and log-out, transit buses fare collections, cash management process, and the preparedness of contingency location for business continuity.
For U.S. Department of Housing and Urban Development, Senior Auditor, Section 8 Billing Study, 06/2006 – 09/2008
Performed Section (8) Billing Study to verify and certify housing assistance payments and ensure owners take corrective actions to reduce errors and enforce the execution of corrective action plans.
Verified that qualified tenants received Section 8 assistance; calculated tenants wages and other income to determine qualification.
Verified and determined that landlords are billing HUD accurately.
Reviewed and report on the compliance of Public Housing Authorities' Section 8 Housing Choice Voucher Subsidy Programs for low-income families across the 150 cities in the US.
Reviewed and reported compliance and accuracy of certifications and recertifications.
Reviewed and reported on program regulatory, rules, practices, compliance to ensure alignment with all HUD requirements.
Determined over and underpayments for monthly disbursements.
Reconciled monthly, quarterly, and yearly funds disbursed by HUD to landlords.
Identified approximately $2.6 billion in HUD housing subsidy overpayments and $634 million in HUD underpayments.
COMPUTER SKILLS
Program Management, People Development
Microsoft Office, Advance Excel (Pivot Tables, Sum, Count, Right/Left/Mid, Vlookup)
Power Point, XP, Outlook, Access, Teams, Python, SQL, and MS Project.
TeamMate and Deltek
Also, over 250 hours of Self Training including
Knowledge Management
Project Planning
E-Commerce Project Management
Jira
IT Auditing
Microsoft Copilot
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