Michael Varley Email & Phone Number

Chicago, IL, US

Chicago, IL, US

• Internal Controls lead for ICFR operating effectiveness including risk assessment, scoping, design, review, and testing activities for manufacturing industry and respective process areas.
• Lead for WHQ and North America framework, including transactional and complex management review level controls.
• Design and implement processes and controls to support ESG related disclosures.
• Partner with the Company’s Sustainability team to develop a multi-year road map for ESG reporting that is aligned with the Company’s sustainability goals and related business objectives.
• Support various corporate process transformations, including review of control designs and mitigation of new risks to ensure management remains agile while adhering to compliance.
• Develop and manage working relationships with key stakeholders, including Risk Managers and Business Process owners.

Chicago, IL, US

• Develop and implement the Capital Project Audit Plan for GGP’s $2.1 billion multi-year new construction and redevelopment program.
• Perform general contractor and project vendor audits – identify overcharges and negotiate credits/refunds. Recoveries have averaged approximately $300,000/year.
• Work with project related Development, Construction, Asset Management & Accounting personnel to test and evaluate controls over the development process; improve contract controls and resolve contract discrepancies, and.
• Gain assurance on development project cost forecasts, income and return on investment values. Produce a quarterly report for the audit committee and senior management summarizing development changes in.
• Audit of project transactions including land purchases, tenant allowances payments, tenant construction chargebacks, and lease commencement dates for propriety.
• Perform risk analysis to identify project activities/areas subject to audit review and testing.

Chicago, IL, US

• Assisted in preparation and documentation of an Expert Witness Report for a private company involved in fraudulent acquisitions in the Reno, NV through analyzing FMV of leases, termination costs and forensic work on.
• Consulted on a multitude of both internal and external fraud examinations for manufacturing and gaming industries, in addition to personal assets.
• Investigated personal assets for various litigation cases including discovery of hidden assets and reprehensible transactions.
• Worked extensively on a fraud engagement within the human resource function; performed extensive procedures on human resource controls within the enterprise.

• Performed lead accountant on financial statement audits to privately-held companies in the manufacturing, real estate, and pharmaceutical industries in accordance with GAAP.
• Engaged as interim controller for a subsidiary of Berwind Corporation performing month end close and eliminating entries for GAAP reporting purposes, cash management, analysis of inventory and standard costs.
• Performed advisory servers for Loyola University which included analysis of the Bursar function, and elimination of internal control deficiencies.
• Worked on various compilations and reviews, due diligence projects, agreed upon procedures, and defined benefit and contribution plan audits.

• Provide audit services to privately-held companies in the manufacturing, real estate, construction, and not-for profit industries.
• Assisted in financial statement preparation of both single and consolidated entities along with related disclosures in accordance with GAAP.
• Received recognition for excellence in practice development.

• Applied audit and tax procedures with hands on experience with partners and managing partners on a consistent basis.
• Assisted in financial statement preparation of governmental agencies and the related disclosures in accordance with GASB pronouncement.

Bachelor Of Science, Accounting

General Business