1. Jeffrey M. Luck
3433 Regalwoods Dr.  Atlanta, Ga 30340
(404) 808-5934  jluck41@yahoo.com
Career Summary
Experienced auditmanager with extensive external and internal knowledge in financial, compliance, risk
assessmentand operational areas within the banking and assetbased lending field. Worked in sales for
approximately four years after graduating college and began accounting career in public accounting in 1997 after
passing the CPA exam. Proven leader with the ability to be a detail oriented individual with the capacity to view
and approach processes from a broad perspective,as they would pertain to an organization’s strategic position.
Excel atinteracting with individuals atall levels to ensure that organizational goals are attained. Highly effective at
supervising and motivating individuals to their fullest potential. Areas ofexpertise include the ability to logically
research and resolve problems, track and manage schedules and special projects, and meetscheduled
deadlines. Well versed in MicrosoftOffice software, Monarch, and ACL.
Work Experience
Contract ABL Field Examiner April 2013 to Present
Atlanta, GA
 Provides auditand advisory services to financial institutions and their borrowing customers within the
AssetBased Lending industry.
 Work with clients in all major industries to ensure that audit and advisory results are complete, timely and
accurate regardless ofsize or complexity.
 Field exams and surveys are specialized and centered on specific risk managementobjectives.
Line of Credit Audit Manager Sept 2010 to March 2013
American Credit Acceptance Spartanburg, SC
 Managed all American Credit line of creditand floor plan audits along with assisting with special request
audits assigned per the Director of CreditRisk
 Responsible for Internal Audit’s components ofthe American Credit Due Diligence process including
assigning employees,clientreview, internal controls validation and issuance ofcontrol memos.
 Monitored and reported on the progress and performance ofthe line ofcreditaudit team to ensure quality,
detail, depth, and clarity of each audit was completed to departmental expectations.
 Worked with auditees, process owners,and senior managementthrough the audit processes and provided
necessary and appropriate communications.
 Reviewed and provided feedback on auditworkpapers and reporting to ensure consistentand quality work
was completed with integrity and objectiveness.
 Managed and performed audits, investigations and other assigned auditing services in accordance with
professional auditing and accounting standards.
 Managed, monitored, and performed audits independently and objectively to add value and improve
American Credit Acceptance operations bringing a systematic, disciplined approach to evaluate and
improve the effectiveness ofrisk management, internal controls and governance processes.
Senior Auditor March 2009 to Feb 2010
R G Barber Consultants, CPA’s Cleveland, OH
 Performed assetbased and retail field exams in nearly every industry and throughout the United States
and Canada.
 Examinations ranged in size from small, privately held concerns to large, multinational corporations.
 In addition to the standard areas of assetbased lending, Ialso have been engaged to perform field
examinations in areas such as Retail, Medicare billing, factored accounts receivable and inventory, floor
planning, and farming cooperatives

2.  Audited the books and records and collateral ofexisting and prospective commercial customers to verify
the existence and value ofthe bank’s collateral.
 Assessed company’s borrowing base and independently calculated ineligibles and compared them with
reports sentto the bank by the company.
 Conducted dilution analysis, determining trends and causes ofdilution.
 Performed subsequentcash receipts testing, billing testing, accountbalance verifications, gross margin
testing, inventory costand count testing.
 Mitigated the risk offraud and assessed a company’s viability.
 Audited larger, more complex credits,often multiple division companies with complex structures and
multiple sets ofrecords and locations typically resulting in greater risk to the bank, whereby reliance on
experience was critical to identify major issues and risk.
Internal Auditor Aug 2008 to Feb 2009
American Credit Acceptance Greenville, SC
 Performed auditexaminations of creditapplications and funded loans ofthe branch offices, assessing the
credit, loan servicing and collection activities to independently and objectively identify and assess credit
risks, adherence to creditpolicies, related control structures, and adherence to controls.
 Managed the development, design, and execution ofall audit process phases for the auditfunction, as
well as developing and recommending related overall auditplans.
Audit Staff Accountant Feb 2007 to May 2008
Elliott Davis, LLC Greenville, SC
 Performed financial statement audits for banking industry clients.
 Evaluated clients’ internal control systems and allowance for loan and lease losses for compliance with
GAAP.
 Developed recommendations to improve clientprocesses, accounting systems, control structure and
procedures,and efficiency.
 Executed loan reviews ofclientloan portfolios for compliance with risk ratings and bank underwriting
policy.
Commercial CreditAnalyst Oct 2005 to Jan 2007
HometrustBank Asheville, NC
 Performed financial analysis functions as required by creditadministration for the approval and co-
approval ofcommercial loans, including butnotlimited to, business and individual financial spreads, cash
flow analysis, and creditmemo preparation.
 Depth ofanalysis ranged from basic to more complex, as needed to supportthe commercial lending line
of business.
 Served as a resource to accountofficers by providing recommendations and assistance regarding the
analysis required to properly underwrite and service currentand prospective commercial loans
Additional Experience 1997 to 2004
 Public accounting staff/senior auditor
Education and Credentials
North Carolina Certified Public Accountant (Inactive)
Georgia Certified Public Accountant (Inactive)
Bachelor of Business Administration in Accounting, Georgia College and State University, Milledgeville,GA.
1993