Sam Rubenstein Email & Phone Number

Seattle, Wa, Us

Assist international technology companies, who are considering an initial public offering, or having just gone public, address their needs related to risks, controls and audit. This includes financial, information technology, and operational risks, as well as SOX compliance. Work with senior management to identify potential risk and advise on mitigating strategies. For deficiencies identified, assist with developing action plans to remediate and monitor and/or assist with remediation.● Develop strong relationships with senior management and audit committee, as a trusted business advisor● Work with management team to manage external audit process to meet tight deadlines● Manage relationship with external auditors● Identify opportunities to lower the time external auditors need to complete the audit, whether improving the information provided by management or challenging the auditor’s audit approach for the company.● Advise management with evaluating and selecting external service providers● Facilitate development of action plans to address deficiencies● Perform project management and monitoring activities related to audit projects and deficiency remediation● Perform other functions as agreed to with management

Las Vegas, Nv, Us

Built and ran financial assurance/SOX team and IT audit team. Presented regular status updates to senior executives and board. Developed strong relationships with external auditors, co-sourcing partners, and internal business partners. Facilitated clearing one material weakness, two significant deficiencies, and numerous deficiencies. Performed annual risk assessment and developed corresponding annual audit plan. Managed numerous simultaneous audits, including operational audits, IT audits, and SOX testing. Improved morale during bankruptcy period. Assisted CAE on presentations to audit committee and other executive groups.Financial Assurance Accomplishments• Obtained annual savings of over $12.5 M in cost of SOX compliance and IT audit by building teams to reduce consulting spend, increasing external auditor reliance on team's SOX work from 0% to 55% for business processes, and identifying efficiencies through scoping and testing.• Increased team from one to 13 people for SOX and from two to eight for IT audit• Reduced turnover, with only one person leaving teams in 2018 (for internal transfer)• Developed relationships throughout organization and improved perception of internal audit as a trusted adviser.• Implemented consistent repetitive SOX testing process.• Developed standard practices to facilitate clear understandings of process and expectations between company testers, external auditors, and control owners.• Designed and led training for testers and control owners.• Teamed with controller's group and external auditors to perform control rationalization to decrease controls tested for SOX by 40%.• Created risk-based audit plan.• Worked to continuously improve audit and reporting process.• Assisted in developing comprehensive annual risk assessment process.• Led efforts to improve teaming atmosphere.• Scored strong on employee opinion surveys (mid to high 4s out of 5).

Detroit, Michigan, Us

Worked with domestic and foreign subsidiary teams to develop SOX programs for GM Financial, consisting of two independent companies consolidated into one reporting entity. Obtained agreement on processes and controls to document, test, and bridge gaps between companies. Partnered with regional internal control manager to optimize control testing and lower time and cost of testing for GM Asset Management, in alignment with corporate SOX program. Collaborated with corporate accounting in managing and accounting for $60B to $70B in pension liabilities for GM Compensation and Benefit Accounting. Worked with external auditors to ensure adequate independence and appropriate testing documentation to enable reliance on testing to fullest extent possible.GM Financial Accomplishments• Co-facilitated Lean session to streamline financial reporting process.• Aligned domestic and foreign teams with corporate SOX standards and practices.• Oversaw teams in developing controls frameworks for domestic and foreign operations and related testing strategy.• Led teams in developing strategy and plan to document and test controls.• Facilitated communications between two independent teams to work together in meeting SOX filing requirements.GM Asset Management Accomplishments• Facilitated Lean session to streamline asset valuation process to reduce up to one week off year-end close.• Developed strong relationship with controller's team as trusted adviser and technical resource related to internal controls.• Optimized testing strategy to lower effort to perform SOX control documentation and testing.GM Pension Accounting Accomplishments• Led team to ensure compliance with cross-functional testing strategy.• Facilitated external auditor's timing and reliance on department's SOX testing.

Detroit, Michigan, Us

Oversaw internal control and SOX compliance for all locations outside United States. Monitored SOX testing to ensure timely completion and compliance with corporate standards. Assisted teams in clearing multiple significant deficiencies identified through team member testing. Ensured development of reasonable remediation plans to address control deficiencies and monitor plans’ progress to completion. Built teams to lower use of consultants for testing. Led training on internal controls worldwide. Worked to develop plan to more effectively and efficiently address internal control needs. Performed duties of regional internal control manager for South America.• Assisted regions in significantly decreasing cost of compliance, including reliance on external consultants to complete SOX testing.• Completed testing efficiently and to corporate standards.• Worked closely with South American Controller to improve control environment.• Managed diverse teams worldwide.• Developed strong relationship as technical resource and trusted adviser for local and regional controllers worldwide.

Detroit, Michigan, Us

Led core SOX team in developing consistent SOX program and SOX tool. Managed teams in developing appropriate control frameworks throughout company. Developed guidance and methodology for SOX program, including documenting controls, testing controls, and concluding on control testing. Performed corporate SOX conclusion, including identification of material weaknesses and significant deficiencies. Led global status meetings for corporate controller. Assisted in facilitating and monitoring remediation of five material weaknesses and numerous significant deficiencies. Helped develop monitoring program in alignment with US Treasury TARP Fund requirements.• Developed internal team of 12 to significantly reduce need for external consults, leading to over $20M reduction in external consulting fees.• Managed development of SOX tool designed specifically for General Motors.• Led development of detailed methodology and guidance used globally.• Created monitoring process for global control documentation and testing.• Increased external auditor's reliance on work globally.• Gained corporate controller’s trust, allowing controller to limit time focused on SOX program.• Drafted numerous original SEC disclosures to address internal control for company in bankruptcy.• Developed strong relationships as trusted advisor and expert in internal control/SOX with finance executives.• Led efforts related to controls rationalization to lower number of controls tested by company and external auditors.• Built strong relationships with four different consulting firms used to assist with SOX compliance, deficiency remediation, and external auditors.• Managed team to design, develop, and lead training for SOX control testers and control owners, to level set expectations.

London, Gb

Information Technology (IT) assurance executive on over 25 engagements in an audit and advisory capacity. Coordinated scope of services with client executives and global teams, including planning, budgeting, and executing procedures over various complex environments and identifying improvement opportunities. Area third party reporting/SAS 70 (SSAE 18 SOC1) Champion. Led resources in providing SAS 70 and other attest service. Served as executive in charge or advisory executive on over 20 SAS 70 and third party reporting engagements. Responsible for improving the quality, consistency, and efficiency of work being preformed. Led efforts in office as Community Involvement Chair to promote office involvement in the community including but not limited to board participation assessment, volunteer opportunities identification and contribution allocation.• Successfully provided thought leadership to address client needs on various key business and IT topics • Reduced budgets for areas of responsibility by an average of 25%.• Improved average rating from 3.5 to 4.5 out of five on client satisfaction surveys.• Increased knowledge and skills in audit, IT, and SAS 70 issues by conducting classroom training, assisting in developing example work products and consulting with audit teams.• Clean PCAOB reviews.• Communicated timely current developments in Firm’s and industry’s initiatives, ensuring compliance with changes by all executives.• Signed over 50 reports annually as either executive in charge or advisory partner.• Built reputation as a highly technical and fair resource available to all regional office SAS 70 and other third party reporting engagements.• Organized Columbus office’s first “Our Give” Day.• Led over 150 members of the office who volunteered over 1,200 hours at 11 not-for-profit organizations in the Columbus community.• Grew to be Ernst & Young Americas Connect Day with over 23,000 volunteers in 2018.

London, Gb

Led and participated in diverse global groups of various skill sets and cultures to co-develop numerous proprietary methodologies, including external audit, internal audit, SAS 70, and IT effectiveness. Developed and deployed thought leadership training, tools, and enablers to improve quality and consistency across the Firm for IT external audit and SAS 70 work. Served as a firm expert on IT audit for financial statement audits, internal control audits, and third party reporting, including SAS 70. • Updated firm IT audit methodology for SOX and Auditing Standard #2.• Formed and facilitated IT Professional Practice network.• Formed and facilitated Global Assurance Champions network.• Developed firms IT primary control procedures to standardize IT procedures on external audits.• Collaborated on development of checklist for to review of SAS 70 reports, as part of external audits, leading to standardization and higher quality reviews.• Co-authored three thought leadership booklets to assist companies preparing to address Section 404 of the Sarbanes-Oxley Act.• Promoting teaming between Global Center teams and local teams.• Co-developed training on SAS 99 Consideration of Fraud in a Financial Statement Audit intended for US audit partners.• Collaborated on writing IT Control Objectives for Sarbanes Oxley Using COBIT, 1st Edition, with partner who became International President of the Information Systems Audit and Control Association (ISACA).

London, Gb

Project manager/IT Audit Director on an IT internal audit outsourcing engagement for a Fortune 500 insurance company. Reported directly to General Auditor. Managed service auditor examinations and IT work on external audits.• Developed strong client relations changing a hostile relationship into a teaming relationship.• Supported client in developing strategies and procedures to identify and mitigate IT risks, including security, business continuity and new technologies.• Supervised mature team developing a deep sense of teaming and pride.• Technical champion on third party reporting engagements for region.

London, Gb

Served as part of team of two running year-2000 risk management for firm. Traveled the country evaluating year-2000 work and presenting to clients and professional organizations. Developed and deployed thought leadership, training, tools, and enablers. Worked with firm's audit standards board representative and author of SAS 70 (superseded by SSAE 18). Performed technical writing. • Developed and maintained Year 200 Review Methodology leading to over $50 million in revenue.• Developed technical training.• Co-authored year-2000 article published in a professional journal.• Improved teaming among groups within global center.• Assisted Auditing Standards Board representative in drafting SAS 94 The Effects of Information Technology on the Auditor’s Consideration in a Financial Statement Audit.• Worked with Auditing Standards Board representative on auditing profession’s and firm’s Year 2000 issues and related guidance, including drafting an interpretation of SAS 70.

London, Gb

Led IT audits of various sizes and industries, including government, insurance, banking, manufacturing, mining, and healthcare. Conducted IT general control reviews, service auditor (SSAE 18 SOC1) examinations, and outsourcing work for United States Accounting Office.

London, Gb

Worked numerous special global initiatives focused on IT process modeling and risks. Led day-to-day management of financial statement audits for several clients in various industries including pharmaceuticals wholesalers, manufacturing, real estate, and media. Performed IT audit work. Developed strong understanding of financial statement audits and strong knowledge of how to document processes and related controls and determine/test key controls.

Bachelor Of Science - Bs, Business Administration, Concentration In Accounting

Education record