Consult with business unit leaders in Grain Marketing (US and International locations), Agronomy and Country Elevator Operations to identify high risk and highly controlled processes for review. • Using information from process walk throughs develop an audit program to test the identified controls. • Complete special projects and cross-business unit process reviews to help management more effectively operate their business. • Review joint venture operations• Review international operations grain trading and manufacturing plant operations

Established the internal audit function for the 650 store women’s specialty apparel company. Built risk based annual audit plans, executed the plan, planned each project, and completed fieldwork and work paper documentation, reported results to senior management and the audit committee. • Built and managed the internal audit department to address management’s desire for improved controls and independent monitoring.• Conducted management’s internal controls SOX testing and brought the testing in-house.• Performed internal audit projects that identified process improvements and partnered with management to develop action plans.• Worked with a co-source partner to complete the internal audit plan, managed the co-source relationship.

Performed SOX testing for a quasi-government organization. Primary areas tested include: payroll, accounts receivable, allowance for losses, financial control reporting (account recs, journal vouchers, monthly reporting package and various key checklists). Enhanced the test scripts in each process tested to more accurately reflect actual business processes while working closely with client personnel to better understand these processes. Developed the test scripts and managed SOX testing across multiple testing teams for the client’s vehicle operations facilities. Designed and led a training session for these locations that included the SOX testers and client personnel. Earned a level of trust with the client and was sensitive to deadlines and business pressures the client faced all while meeting project deadlines.

Established the first internal audit function for a 550 unit, $1.6 billion restaurant holding company. Built risk based annual audit plans, executed the plan, planned projects, did fieldwork and documented work, reported results to senior management and the audit committee. Developed close relationships with all levels of management and the field organization. •Built and managed the internal audit department to address management’s desire for improved controls and independent monitoring. •Set up and managed the Payment Card Security Standards (PCI) project including: researching PCI requirements, selecting a scanning vendor and PCI assessor, developing the project plan, coordinating IT resources, presenting project expenses to management for approval and resolving vendor performance issues. This resulted in the Company becoming PCI compliant as a Level 1 merchant processing over 20 million credit card transactions annually.•Teamed with outside legal counsel to recover $3 million from a crime policy insurance claim. Developed detailed analyses and reports to support the company’s fraud claim on more than 7000 documents in the case. Led the claim documentation process, provided litigation support and was the company’s expert witness in federal court.•Verified $50 million of integration cost savings were realized over an 18 month period through detailed analysis, tracking spreadsheets and reporting. Summarized monthly and to date savings for management and lenders to support the allowed debt covenant EBITDA credit in the financials.•Identified and recovered $150,000 from a travel and expense account fraud. Reengineered the travel expense reimbursement process by adding a pre-audit routine that is completed before the employee is reimbursed. Developed a new corporate travel expense policy. •Analyzed gift certificate sales and redemption patterns in CA that kept $250,000 of sold gift certificates from being included in a lawsuit settlement.

Responsible for building the risk consulting practice including the business development plan, hiring and supervising staff, selling the plan to office partners and selling projects to clients. Managed the staffing (teams of 3-4), planning, project execution, reporting (management and Audit Committee), client satisfaction, billing and collection processes for 7 clients covering restaurant, retail, manufacturing, consumer packaged goods, telecommunications, commodities, utilities and defense contracting. •Built the practice from 1 to 16 professionals and 10 clients billing over $1 million annually.•Established the internal audit function for a $2.5 billion automotive manufacturing company. •Developed a risk based store audit program and a system to identify vendor invoice overcharges for a restaurant client.

Responsible for staffing, planning, fieldwork, work paper review, reporting and performance reviews of up to 4 staff on assigned projects. Led project summary meetings with business area management and reported results to senior management. •Managed and supervised a team of 3 focused on regulatory compliance and operational improvements for Target’s $3 billion credit card bank. This approach significantly reduced bank regulator compliance work and expense.

Dayton Hudson became Target subsequent to my departure.

Audited JC Penney stores for compliance with company policies and procedures.