Micheal Baer, Cia, Cfe Email & Phone Number

Brentwood, Tennessee, United States

Brentwood, Tennessee, United States

2120 West End Ave Nashville TN

• Plans, organizes, and executes annual scoping processes (SOX and Fraud Prevention)
• Develops SOX and fraud prevention programs to evaluate enterprise risk
• Successfully transitioning to the Center of Excellence and reliance on Deloitte's control testing
• Reduced in-scope SOX facilities by 29% through improved scoping methodology
• Reduced SOX controls tested by ICCs by ~1,200 controls and samples selected by ~6,000
• Streamlined the SOX 302 lower tier and top tier certification process using DocuSign and reduced management's time investment by ~10 hours per quarter

Greater Nashville Area

• Performed process walk-throughs and control testing
• Worked closely with Business Process Owners to update process/ control documents
• Worked with Business Process Owners to co-develop remediation plans for identified control deficiencies
• Performed detail reviews of test of controls and audit work papers performed by four (4) staff members and general reviews of work performed by the Audit Manager and Director
• Conducted Foreign Corrupt Practices Act Reviews, Retail Inventory Observations and Continuous Monitoring
• Analyzed the Control Gap Analysis and identified potential control gaps

Lebanon, TN

• Investigated potential fraud (e.g., asset misappropriation, kickbacks)
• Led day-to-day operational audit work, including audit planning, program development, fieldwork and reporting
• Assisted in the creation and implementation of a new operational store audit to provide management with instant access during on-site visits
• Identified operational compliance issues that could potentially damage the brand and suggested corrective actions
• Identified internal control design and operating effectiveness deficiencies
• Participated in business monitoring and information gathering in support of the Enterprise Risk Assessment and Annual Planning

• Investigated potential fraud (e.g., asset misappropriation, lapping, swapping)
• Assisted on 40 investigative audits and uncovered over $550,000 in fraudulent activities
• Prepared court ready working papers, reports and supporting documentation for audit findings.
• Performed investigative audits of municipalities, local law officials, non-for-profits, utility districts, police departments and school districts
• Participated in interviews and interrogations

Managed a diversified staff of 80+ employees. Performed local marketing, recruiting, training, sales projections, labor and food cost management. Ensured day to day operations ran effectively and efficiently.