Internal Audit and SOX

Finance Operations: SOX, Financial Control Oversight, Process Excellence, Finance Data Governance, Financial Systems Governance

Led SOX, Model Audit Rule and SOC1 program governance, strategy and compliance requirements including risk assessment, control identification, design, testing, deficiency evaluation and reporting. • Oversaw the integration of the Aetna SOX department into CVS following CVS/Aetna merger.• Delivered successful year 1 completion of financial internal control requirements following merger including addressing the transition to new external auditors.

Head of SOX Compliance and Financial Control Oversight teams• Led SOX, Model Audit Rule and SOC1 program governance, strategy and compliance requirements.• Managed internal control policy creation, rollout and training to the business for account reconciliations, manual journal entries, end user computing and issue documentation policies.• PMO for the external auditor relationship.• Appointed Business Compliance Officer for Finance responsible for reporting finance compliance issues to CFO and managing finance compliance initiatives such as digital accessibility.

Head of Financial Control Oversight team

Assisted with financial control oversight initiatives in preparation for Intermediate Holding Company requirements.

Executed audit planning, design effectiveness assessment, operating effectiveness testing and reporting of internal controls for consumer and commercial banking audits as well as regulatory audits such as on regulatory reporting platform and Basel / FFIEC 101.

• Led Amex's transition to the updated 2013 COSO Framework. Identified entity level processes and controls to meet the requirements of the 17 Principles identified in the new framework.• Performed the Financial Statement Risk Assessment for the consolidated financial statements.• Ensured appropriate financial reporting controls were in place for SOX significant New Products being launched by Amex.• Continuation of Legal Entity Governance responsibilities. Refer below.

• Led the Legal Entity Governance Center of Excellence charged with implementing a standardized governance framework for legal and controlled entities across Amex resulting in improved compliance with Federal Reserve expectations.• Created and administered annual attestation. Provided guidance to legal entity management on the appropriate level of governance based on the entity's risk profile.

• Led a team of 17 in Stamford and India in the preparation, review and submission of more than 200 bank holding company regulatory filings per year to the Federal Reserve including FRY-9C, FRY-2314/Y-11, FR Y-9LP, FRY-14 and FFIEC 009 and 031 forms. Responsibilities included ensuring compliance with the technical requirements of these reports, presenting quarterly results to the Federal Reserve as well as responding to its questions on the filings and exams.

• Led a team of 10 in Stamford and India with responsibility for the Amex Earnings Release. Required collaborating with Investor Relations, Corporate Communications, Business Unit Controllers, Management Reporting teams, and the General Counsel’s Office. Responsibilities also included bank disclosures required by the SEC under Guide 3.

• Directed filings of 10-Qs and Annual Reports on Form 10-K, including preparation and review of MD&A, financial statements and footnotes. Required interaction with various subject matter experts within Controllership including within Securitizations, Treasury, Tax, Receivables and Loans as well as outside Controllership such as with the General Counsel’s Office.

• Oversaw financial statement audits and SEC filings on Forms 10-K, 10-Q, S-1 and S-3 for audit clients in various industries such as industrial products, consumer goods packaging, forest products, telecommunications and the Internet.• Addressed accounting issues in areas of stock compensation, revenue recognition, consolidation, purchase accounting, derivatives and restructurings and other areas requiring in-depth knowledge of U.S. generally accepted accounting principles and SEC financial reporting. Demonstrated ability to evaluate different positions to arrive at conclusions that are consistent with the substance of the transaction.• Audited publicly traded registrant’s internal controls under Section 404 of the Sarbanes Oxley Act including evaluated management’s assessment that it maintained effective internal controls over financial reporting. • Responsible for day-to-day client relationship and frequently interacted with senior management and Audit Committee members. Supervised audit teams.

• Responsibilities were consistent with those mentioned above under E&Y LLP• Time period excludes the 8 months noted below spent in 2000 as Assistant Controller at Synapse.

• Responsible for the close of the monthly books and reduced the closing process from approximately 40 days to approximately 10 days over an eight month period.• Prepared financial statements that were reported to management on a monthly basis.