Nathan Lai Email & Phone Number

New York City Metropolitan Area

Greater New York City Area

Livingston, Nj

• Interacting with business/function partners (e.g., Internal Audit, Compliance, Operational Risk, Information Technology, SOX Program Office and Business Continuity Planning, etc.) on operational risk, compliance and control matters• Monitoring department activities to ensure compliance with regulations and organizational policies and procedures• Assisting with the development and maintenance of comprehensive policy/procedures for all business processes• Assisting with the evaluation of the effectiveness of the internal controls design and existing processes including those related to Sarbanes-Oxley 404 and corporate governance• Documenting the work performed and communicating suggestions to enhance the existing control environment and/or most efficient solutions to remediate control issues• Assisting with operational risk management framework efforts including preparation of risk assessments• Assisting with Corporate Treasury department audits to verify the validity of preliminary audit issues• Assisting to identify practical solutions to address the remediation of audit issues, control weaknesses and process deficiencies• Assisting with business continuity planning efforts including plan updates and maintenance as well as annual disaster recovery test• Delivering post company integration tasks as a result of the combined company alignment• Performing a variety of tasks, both scheduled and ad-hoc

Greater New York City Area

• Helped implement SOX for 1st year public company.• Integrated 8 new business units into the SOX program in year two. • Performed a risk assessment process across the Company’s businesses to identify significant financial statement accounts and disclosures for planning and scoping.• Conduct and/or support process walkthroughs for in-scope business process areas to ensure key controls are effectively designed and implemented.• Prepare and/or maintained SOX documentation (process narratives, flowcharts, and risk control matrix) and ensured documentation reflected the current business processes.• Coordinated audit requests and meetings with process owners and internal/external auditors.• Critically assess the effectiveness of key controls and provide value-added recommendations to the business for remediation of testing exceptions.• Tracked all control deficiencies identified and monitored all remediation plans to ensure timely completion.• Support the needs of the Company’s outside consultants in their execution of their assigned SOX testing responsibilities as necessary.• Monitored changes in regulation regarding SOX compliance and controls framework as well as best practices (e.g., COSO 2013).• Worked directly with the 3rd party internal audit firm, external auditors and both the head office and subsidiary controllers and CFOs to perform aforementioned responsibilities.• Identified, managed and reported internal control trends and created processes to improve efficiency.• Facilitate process owner awareness and education on effective internal controls over financial reporting and best practices to promote a culture of effective controls throughout the Company.• Prepare audit package presentations for the CAO and CFO to present to the Audit Committee and Board of Directors on the status of the SOX effort across the entire organization.• Help draft and implement accounting policies across the organization

Roseland, Nj

• Responsible for managing and leading the team to test for SOX compliance across North America (US and Canada) for all Business Units, Europe, and corporate functions of ADP. In this leadership role, key responsibilities included: o Formulating the SOX audit strategy o Assisted in the Risk Assessment process o Created a detailed annual budget o Developed the audit plan for design and operating effectiveness reviews in conjunction with the Director of Global SOX Compliance o Monitored progress of all SOX projects o Assigned team members based on level of experience, reviewed workpapers to ensure testing was adequately documented, supervised closing meetings conducted by team members and provided constructive feedback on performance o Reviewed all reports prior to issuance for content and accuracy to ensure a high quality product o Attended Disclosure Committee meetings with senior leaders (Business Unit CFO’s)• Partnered with ADP business unit management to streamline and enhance controls and underlying processes during walkthroughs• Drafted the ADP Corporate Spreadsheet Policy as well as the guidelines and controls to test it • Managed the SOX on-boarding process for new areas/business units ensuring that the key controls align with the current business environment and address the relevant assertions and risks• Participated in the SOX Optimization effort that resulted in a significant reduction in SOX controls by eliminating non-key controls an shifting the focus on higher level analytic controls • Assisted in drafting the Deficiency Evaluation Methodology used by the SOX department for quantifying the exposure related to control failures• Conducted investigations jointly with the Corporate Ethics Compliance team• Enhanced two-way communication within the department by implementing weekly and monthly team meetings • Develop Performance Improvement Plans for individuals not meeting the goals of the department

Short Hills, Nj

Bs, Accounting

Mba, Marketing