David Gaus Email & Phone Number

Pittsburgh, Pennsylvania

Served in progressive leadership roles within PNC’s internal audit department during period of significant growth during which internal audit department’s size doubled to over 500 professionals. Currently serves as direct report to Chief Audit Executive, overseeing department’s coverage of Enterprise Risk Management, Operational Risk Management, and Corporate Responsibility Group. Prior to current role, led audit teams covering Human Resources, Finance, Corporate Governance, and Legal.• Led all aspects of audit’s coverage for areas of coverage including audit coverage strategy, risk assessment, and execution.• Led internal audit’s independent evaluations of quality of risk management and effectiveness of PNC’s independent risk management function in accordance with heightened standards.• Presented results of audit evaluations to relevant executive- and board-level committees.• Served as audit SME for emerging “ESG” and climate-related risks and disclosures, including development of effective and efficient audit coverage model.• Tasked to lead internal audit’s consideration and initial adoption of Agile auditing techniques.• Provided internal audit coverage of M&A activities through participation in medium and large acquisitions by PNC, including PNC’s acquisition of BBVA’s U.S. banking operations.• Developed audit coverage strategy for de novo centralized control testing function, including creation of internal audit’s standards for reliance on testing performed by this function.• Served as internal audit SOX SME and coordinated and led internal audit’s SOX control testing program.• Developed departmental policies related to assessment of and ability to rely on work of other internal assurance providers and updated internal audit’s guidance related to audit sampling.

Pittsburgh, Pennsylvania, United States

Served as lead senior manager for external audit and attest clients within energy and financial services industries. Within financial services, led audit coverage for range of audit clients from small community banks, sub-prime mortgage servicing, large regional banks, and large asset manager. In addition, served as formal Pittsburgh office offshoring champion and promoted, encouraged, and monitored use of offshore resources for audit function.• Supervised teams of up to 20 audit professionals and multi-disciplinary specialists in execution of audit and attest services.• Led all aspects of engagement execution and management, including budgeting, scheduling, billing, audit planning, risk assessment, audit execution, and reporting.• Researched, concluded, and documented in technical memorandum appropriate application of accounting standards.• Audited client financial statements to identify material misapplication of generally accepted accounting principles.• Oversaw issuance of numerous SEC filings and capital market offerings, acting as primary liaison with national office.• Managed relationship with various departments within client organization, including internal audit, corporate accounting, and SEC reporting.• Prepared and presented reporting to key client executives and audit committee the results of audit and attest services.• Identified and communicated best practices regarding usage of offshore resources to office.• Led engagement team deep-dive sessions to identify potential offshoring opportunities.• Achieved 330% increase in use of offshore resources by audit engagements over two-year period.

Pittsburgh, Pennsylvania, United States

Oversaw all aspects of completion of audit fieldwork for various engagements, primarily in financial services industry, including providing on-the-job training to audit staff, as well as tracking and reporting audit status to engagement management.