Heidi Bertram Email & Phone Number

Westford, Ma

1. Performed internal audit consulting services working with the CEO, CFO, Audit Director and Audit Chairman to assess internal control weaknesses and business process deficiencies worldwide for a company with material weaknesses in all of its business process cycles and which had been de-listed from the NASDAQ. 2. Responsible for assessing controls and business process gaps within the finance and operational areas. Highlighted all deficiencies to management and worked closely with management to develop key controls and processes to mitigate risks to the organization and to the shareholders. Created report card tool to monitor progress.3. Designed and developed a Sarbanes-Oxley compliant controls model allowing the company to remediate the material weaknesses in all of its business processes and meet its public company reporting requirements. 4. Assisted management with business process design, implementation, documentation and control processes development in all areas of the organization.5. Performed operational and financial audits at the international locations, including analytics to proactively highlight vulnerabilities. 6. While performing the controls review, also assessed efficiencies of business processes and highlighted over $5M in operational cost savings that could be realized from more efficient and effective use of resources 7. Combined operational experience and financial expertise to design and strengthen the business and internal control infrastructure for Sonus thus eliminating all 10 material weaknesses. 8. Hired as the interim WW Audit Director while they recruited for permanent candidate. Created formal Audit and S-OX testing plans to present to the Audit Committee.

Dallas, Tx

1. Appointed by the CFO, as the F&A task force leader, to design and implement the revenue and expense management controls within two of the newly acquired software companies. Highlighted cost savings and documented R&D tax credit of $3M.

Concord, Ma

1. Performed internal audit consulting services working with the Audit Director to assist in assessing internal control weaknesses and fraud risks within the Domestic and International manufacturing facilities. 2. Performed internal audit consulting services working with the Audit Director to assess internal control weaknesses and fraud risks worldwide.3. Performed operational assessments and highlighted vulnerabilities within the operations that would potentially lead to material control weaknesses. 4. Assessed inventory management controls (Oliver Wight MRPII tools), procurement, safety & security, to ensure that the subsidiaries were properly safeguarding the corporation’s assets. Assisted in planning and overseeing physical inventories as needed.5. Utilized control checklists and process flow auditing to analyze process risks, controls and procedures, as well as test controls in line with Sarbanes-Oxley compliance requirements.

Maynard, Ma

1. Directed a team of 50 people worldwide to ensure that all 4,600 mission critical customers were Y2K compliant2. Performed an annual risk assessment to determine the major financial and operational vulnerabilities within the Corporation and developed an annual internal audit plan aligned with those risks. 3. Managed the internal audit activities of the Internal Audit department and presented all results to management, the external auditors and the Board of Directors. 4. While conducting control reviews, also highlighted operational and financial opportunities amounting to $6M in 1998 in the areas of Procurement, T&E, Inventory (MRPII), A/R and other areas. 5. Received the Global Leadership award from the International Sales Vice President for highlighting operational and financial opportunities in various sales subsidiaries.

Marlboro, Ma

1. Created the Internal Audit function at Stratus at the request of the BOD.2. Developed the mission statement for I/A, constructed the audit policies and procedures and created risk-based internal audit programs. 3. Work done as part of the internal audits resulted in savings of $2M in 1994 and in $3M of increased revenues in 1995 in Customer Service.

Marlboro, Ma

1. Responsible for controlling the $38M Manufacturing expense and Capital Expenditure budget. Developed 5-year plan for newly acquired Ireland MFG facility to take advantage of the tax credits being offered. 2. Worked closely with operations personnel to increase the cycle count part number accuracy from 33% to 95% in fifteen stockrooms and repetitive WIP locations to reduce the external auditors scope at year-end. 3. Coordinated the annual physical inventory and reviewed results with Senior Management and E&Y. Ensured proper controls over inventory and fixed assets. 4. Mentored and managed three accountants in the areas of Budgeting and Forecasting, Cost of Sales and Subcontract Manufacturing.

Marlboro, Ma

1. Implemented cost and inventory control procedures within MFG and at the subcontractor locations.2. Traveled to the subcontractor locations annually to review processes and verify quantities on hand of Stratus owned parts. . 3. Worked with consultant and introduced activity based costing to the MFG facility. 4. Performed numerous make-buy analyses for determining whether the MFG operation should build the product in-house or go turn-key.

Marlboro, Ma

1. Analyzed, prepared and reported all monthly and quarterly financial statements to MFG Senior Management.2. Responsible for the overall budgetary preparation and control that included monthly expense, capital and headcount forecasting. 3. Created month-end journal entries for PPV and manufacturing cost of sales.

Bachelor'S Of Sceince Degree In Business Administration, Accounting, Cum Laude

Activities and Societies: Awarded a four year tennis scholarship to Northeastern and played #1 singles 3 out of 4 years. I was fortunate.

Competent Communicator & Competent Leadership Course, Toastmasters International Is A World Leader In Communication And Leadership Development., Awarded Cc And Cl From Toastmasters International

Activities and Societies: Won the local club speech contest and the evaluation contest in district 31.

Education record