OBJECTIVE: Seeking a challenging and responsible Consulting position which my experience and expertise can be utilized to expand personal and professional growth. As well as, lead to the possibility of becoming a permanent employee where I can finish out the next 15 years of my career.
During my career, I have consistently delivered outstanding performance in all my job responsibilities. My leadership skills develop vision, create a team environment, and inspire individuals and the team to pursue goals and consistently achieve results substantially greater than they would on their own. This is achieved within a framework of attributes: strong personal convictions, visionary, inspiration, risk, and a drive to excel. Also with fundamental traits, which include: personal character, willingness to learn, self-esteem, desire and courage to lead. I intend to leverage these characteristics while working on client engagements for your company.
JIM P GREMILLION JR
106 Hickory Ln Woodville, TX 75979
832-443-1869 email@example.com https://www.linkedin.com/in/jimgremillionjr
SUMMARY OF QUALIFICATIONS
Insightful, analytical, intuitive, and responsive Sr. Internal Controls Analyst/Auditor professional with a proven record of success.
Innovative and persistent problem solver, who thrives on challenges, excels under pressure and gets the job done. Enthusiastic,
flexible and resourceful team builder who possesses outstanding interpersonal and communication skills. Firm but fair hands-on
leader and catalyst, organized and thorough planner, and win/win negotiator dealing effectively across all levels of the organization.
Accustomed to a fast pace and multiple programs, fulfills priorities and balances competing agendas while steadfast to principle yet
flexible to approach and solution. Consistently improves processes while keeping sight of the inherent cost/benefit relationship.
AREAS OF EXPERTISE
Sarbanes-Oxley Compliance: Helping organizations establish and maintain compliance with the Sarbanes-Oxley Act and COSO. This
includes risk identification and rationalization, process flow and narrative development and maintenance, internal controls
integration, advising on the design and implementation of controls, mitigation of risks, remediation of control deficiencies or design
gaps and assisting management in analyzing reported changes to assigned processes.
Internal Audit Assurance & Consulting: Helping organizations accomplish objectives by bringing a systematic, disciplined approach
to evaluate and improve the effectiveness of their risk management, control, and governance processes, while adding value and
improving organization’s operations.
Fraud Assessment and Controls: Assisting organizations in developing, implementing, assessing and improving anti-fraud programs,
and controls at the business unit and significant account level.
Project Management & Control: Provided organization’s with leadership to achieve all project goals and objectives while honoring
the preconceived constraints including scope, time, quality, and budget. Designed and implemented database project controls to
ensure effective data collection, data integrity, and data analysis.
Controllership, Accounting Operations & Compliance including financial reporting, consolidations, general ledger, policies and
procedures, GAAP, Foreign Corrupt Practices Act (FCPA), automating business review processes, intercompany accounting, technical
accounting analysis, evaluation of accounting controls, and executing audits.
SKILLS & KEY COMPETENCIES
• Excellent written, oral, & interpersonal skills
• Ability to work directly with process owners at all levels
• Strong analytical skills with the ability to provide efficient and effective solutions
• Self-Starter that is able to prioritize and manage multiple tasks at once
• Awareness of deadlines and a commitment to achieve objectives within defined parameters
• Ability to work both independently and as part of a team with professionals at all levels throughout the Company
• Excellent knowledge of data analysis and data management tools (e.g. Microsoft Excel, Access, IDEA(KMPG) and/or ACL)
• Working knowledge of Enterprise Resource Planning software (e.g. Oracle/JDE/SAP R/3, etc.)
• Strong working knowledge of corporate support functions and accounting policies and procedures
• Ability to mine, manipulate and analyze large quantities of data (Excel, Access)
• Plan, facilitate, and provide guidance with management’s execution and verification that the SOX assessment of internal
controls over financial reporting is performed in accordance with the Company’s control assessment approach
• Participate in the development of control evidence expectations, detailed SOX testing plans and reviewing test
guidance/scripts for completeness, accuracy and readability
• Ability to comprehend, interpret, communicate and assist management in meeting regulatory requirements of SOX, PCAOB
• Assist with the execution of the Company’s SOX 404 self-assessment process
• Provide support for internal control process owners in operating units and in corporate areas, creating and documenting
key internal controls relative to new and current processes and designing tests for new and current controls
• Provide assistance in developing key internal controls for new acquisitions both internationally and domestically
• Advise on, design and conduct tests of internal controls
• Assist in the development of and continuous analysis of key controls to ensure SOX 404 documentation remains effective
• Assist in the development of key internal controls for new acquisitions and support ICP Managers in providing guidance to
local management in identifying key risks and developing tests of controls
• Provide fundamental guidance and standards for ensuring that the actions taken by internal control process owners are
adequate to support the quarterly and year-end management assertions in the assurance of an effective internal control
• Provide advisory support to the Internal Control Process Owners related to an effective approach to remediation
• Monitor and manage the remediation progress and provide oversight related to retesting procedures
• Actively manage the day-to-day activities of direct reports and provide excellent leadership to facilitate their success
Sr. Internal Controls Analyst, Stewart & Stevenson 11/2014 – 1/2015
Stewart& Stevenson is a leading manufacturer and provider of specialized equipment and aftermarket parts and service for the oil
and gas and other industries for over 110 years.
Coordinated internal controls testing, GAP analysis, and remediation solutions. Using corroborative inquiry, observation,
examination of documentation, and re-performance techniques thoroughly documented test results. Created test scripts and
templates, audited test samples, and documented tests performed, evidenced obtained, results of the tests, and conclusions as
to the effectiveness of each control tested. Performed testing across all financial cycles, including Inventory, Revenue
Recognition, Financial Reporting, and IT Manual Controls. Used ACL and JDE ERP software to gather and document results.
RESULTS: Performed work on time and under budget. Tested 85 controls in 445hrs / average 5 hours per control.
Sr. Audit Consultant/Project Manager, AF Global 2/2014 – 8/2014
• AF Global Corporation – A complete turnkey supplier to the global oil & gas industry serving, upstream, midstream, &
downstream markets; 30 manufacturing facilities on four continents.
Led the ACH Request Project – Designed, implemented and performed the database project controls to facilitate the collection,
tracking, reporting, and ensuring all ACH data from over 3,100 vendors were properly received and uploaded into the QAD
Accounts Payable System. RESULTS: Based on the effectiveness of project controls implemented and identifying over 30% of
suppliers as inactive, streamlined the ACH implementation process and shortened the actual project time by weeks.
Coordinated AF Global Corporations Vendor Master File Maintenance (VMFM) and implementation of accounts payables ACH
(EFT) records database. VMFM composed of identifying inactive, duplicate, merged, and other supplier records deemed
removable from the Vendor Master File. Implemented improved procedures to eliminate invoice duplication and performed
Vendor Master File clean up identifying duplicate vendors and vendors with multiple remit to addresses. RESULTS: Identified
and removed 1,696 supplier records.
Coordinated the Duplicate Invoice Payment Audit and Recovery Project. Audited possible duplicate invoice payments
validating the population by reviewing all checks, vouchers, and invoices. Updated database identifying proper duplicates,
credit memos, intercompany payments, missing voucher, and outstanding invoices. Managed the refund recovery by
communicating with Vendors providing corroborating evidence on all valid duplicates. RESULTS: Recovered over $100,000 in
duplicate invoice payments.
Sr. Internal Controls/SOX Consultant 3/2013 – 1/2014
• Forum Energy Technologies (FET) & El Paso Energy (EP) – FET is a global oilfield products company, serving the subsea, drilling,
completion, and production sectors of the oil and natural gas industry. EP acquires, explores, develops, and produces oil, natural
gas, and natural gas liquids primarily in the United States. Both FET and EP are headquartered in Houston, Texas.
Assisted Internal Audit Management with internal controls SOX testing and remediation. Using corroborative inquiry,
observation, examination of documentation, and re-performance techniques thoroughly documented test results. Created test
templates documenting tests performed and evidenced obtained, results of the tests, and conclusions as to the effectiveness of
each control tested.
o Audit testing & remediation included various processes related to Oil and Gas Reserves, O&G Capitalization of Fixed
Assets, Vendor Master File, Purchasing Cycle, Inventory, Revenue and Collections, and more.
RESULTS: Finished testing plans earlier than expected thus reducing client testing budget. Identified weaknesses in prior
year testing and adjusted test plans were applicable.
• Capital Farm Credit – Capital Farm Credit is a customer-owned cooperative, providing financing to rural landowners, country
homeowners, agricultural operators and agribusiness firms throughout Texas. Coordinated internal
controls testing, GAP analysis, and remediation solutions. Using corroborative inquiry, observation, examination of
documentation, and re-performance techniques thoroughly documented test results. Created test scripts and templates,
audited test samples, and documented tests performed, evidenced obtained, results of the tests, and conclusions as to the
effectiveness of each control tested. Updated GAP analysis, assessment of deficiencies, and provided best practice guidelines on
SOX/internal controls remediation solutions. RESULTS: Remediated significant deficiencies for improvement to client
concerning; a) “requests for wire transfers”, b) “monthly budget variance review”, c)”reconciliation of all accounts”, and
d)”month-end closing checklist”
Sr. Internal Controls/SOX Consultant, (Forbes Energy, CNG Financial) 2009 – 2012
• Forbes Energy – An independent oilfield services contractor that provides a broad range of drilling and production related
services to oil and natural gas companies in Texas, Mississippi, and Pennsylvania.
Remediated OTE (Out of Town) cash disbursement process. Determined through audit testing, a lack of controls over the process.
Interviewed employees involved in the OTE process to gather relevant evidence. Designed and implemented new control documents
and key control procedures. Updated flowcharts, process narratives, and company policies and procedures. RESULTS: Effectively
eliminated potential tax/audit consequences, as well as, the possibility of theft or fraud.
Audited invoices of related party transactions. Obtained vendor list identified in annual report and compared with Accounts
Payable transaction ledger. Vouched all related party payments to the originating invoices. RESULTS: Identified over $150,000 in
related party invoices paid in error. Ensured appropriate rebilling of related party transactions. Implemented new controls over
related party identification into the payables process.
• CNG Financial - Check 'n Go is a leader in the short-term loan industry. CNG is the second largest provider of payday loans in the
United States, operating nearly 1,300 stores in 31 states.
Turned around underperforming store locations. Served as subject matter expert in operations, policies and procedures, and
provided leadership to employees. Implemented new “to-do” checklists to ensure day-to-day performance of store operating
procedures. Upgraded “Held Check” audit process by re-training employees. Improved daily collections and cash management
activities. RESULTS: Increased Beaumont/Crosby locations self-audit score from 60% to 90% in first month. Decreased outstanding
loan receivables’ from 10% to the allowable 4%.
Sr. Internal Controls Analyst/SOX Consultant, JH Cohn Corporate Governance Division 2006 – 2008
• JH Cohn Accountants & Consultants – A nationally ranked top ten accounting firm, founded in NY, NY in 1919. With more than
2,500 employees nationwide, they provide the resources, technical skills and deep industry knowledge to help them succeed.
Led audit team for testing phase of Computer Associates SOX engagement. Reviewed process documentation, including risk
control matrices, and prepared scripts to properly test the internal controls over financial reporting. As interim audit manager,
supervised audit work and staff; coordinated with Client Company process owners and reported weekly progress to JH Cohn senior
management. RESULTS: Offered permanent senior consulting position with JH Cohn at the completion of this project
Coordinated SOX initiative for Southern Europe Toys R Us. Utilized project management skills to ensure that 1) work was equitably
assigned to staff auditors commensurate with their level of experience and was turned in on time and within budget, 2) meetings
were scheduled and completed, 3) weekly progress reports were updated and communicated and findings were properly
documented and validated with the impacted process owner(s), 4) binders were properly indexed, updated, reviewed, and ready for
presentation to external auditors. RESULTS: Efforts reduced JH Cohn audit time and costs because I took the initiative to be the
Team Lead, thereby, freeing up the actual Audit Manager to work domestically back in the US at Toys R Us Corporate.
Identified value-added services for start-up Client Company Halcyon Jets. While documenting the internal controls over financial
reporting, drafted company policies and procedures related to flight operating costs, revenue recognition, and commissions’
payable. New policies and procedures were reviewed by Client Company process owners and Sr. Management before
implementation. RESULTS: Added additional revenue stream to JH Cohn’s master service agreement
Mentored and trained JH Cohn corporate governance staff and new hires. Developed SOX training curriculum targeted to new
hires. Training included 1) Power Point presentation, 2) role plays, 3) examples of actual client documentation, and 4) question and
answer session. RESULTS: New hires were deployed to audits’ with necessary resources to begin work.
Sr. Internal Controls Analyst/SOX Consultant, Sirius Solutions 2004 – 2005
Performed Sarbanes-Oxley consulting on international client companies (Baker Hughes, Powell Ind., and ICO Polymers). Prepared
process narratives and “walk-thru” binders documenting internal controls over financial reporting. Interviewed process owners to
gather evidence in support of key controls. Performed “test of one” of all key controls and documented results. Developed risk
control matrices which identified key controls. Created test plans to ensure that controls were operating as designed. RESULTS:
Work reviewed and approved by management with minimum number of audit points
Reconciled the inter-company balances of Parker Drilling. Researched intercompany receivables and payables, and intercompany
sales and purchases between parent company and subsidiaries. Coordinated efforts with division controllers to identify out of
balances and gathered supporting documents to evidence the intercompany transactions. Implemented new controls over
intercompany cutoff procedures. RESULTS: Eliminated all intercompany out of balances. Reduced time spent reconciling
intercompany by two days.
Controller, Nabors/Sea Mar, 2002 – 2003
• Sea Mar – a fully owned subsidiary of Nabors, Sea Mar owned and operated 34 supply vessels in the Gulf of Mexico and
International waters. Revenues in excess of $400 million; Regulated by the Jones Maritime Act.
Created chart of accounts and recurring journal entries in Nabors-Sea Mar post inversion reorganization. Gathered information
from Master Service Agreement, Maritime law Jones Act statutes, and in-house Tax Department. Identified revenue and cost drivers
behind the post inversion structure. Set up journal entries between the post inversion intercompany entities. RESULTS: Corrected
Parent company journal entry netting $25 million of revenues and expenses.
Transferred billing function to Houston. Directed activities of IT and financial professionals in conversion from legacy system to
Oracle platform. Defined the billing process based on customer contracts. Set up flexible billing methods and controls based on
vessel charter rates and markups. Reconciled Oracle and legacy system balances, prepared roll-forward summary, and ensured
accuracy of the accounts receivable aged trial balances. RESULTS: Successful migration of billing system.
Improved efficiency in billing process by reducing amount of manual accruals needed and decreasing receivables days
outstanding by 10 days. Directed preparation of all financial and management reporting, budgeting, and forecasting. Reported
directly to President of Sea Mar and supervised a staff of two accounting professionals. Coordinated the monthly and quarterly close
process with parent company (Nabors). Advised management on customer contractual issues and prepared pro-forma sales analysis.
Managed collection efforts and reported day’s outstanding analysis. Interacted with internal and external auditors providing
requested information. RESULTS: Received significant bonus as first year controller. Decreased receivables days outstanding.
Sr. Internal Controls Analyst/Audit Consultant 1999 - 2001
• Waste Management, Enron, Houstonian Hotel & Golf
Audited Prepaid Expense accounts of Waste Management. Reconciled account by examining detail transactions recorded.
Identified prepaid expense of $350,000 for Software Vendor Maintenance. Vouched and traced original $1.05 million pre-payment
two years prior. Researched the Software Vendor Maintenance Agreement, noting that Waste Management was only obligated to
pay one year in advance. RESULTS: Eliminated unnecessary $700,000 cash outflow in next year
Reconciled $16 million discrepancy between Enron Broadband GL and Fixed Asset sub-ledger. Researched and gathered
documentation regarding SAP implementation, including capital expenditure authorizations, journal entries, previous legacy systems
transactions and bank statements. Determined that $12.5 million of the out of balance was recorded to the LJM II partnership.
RESULTS: Enron management commended my work and considered the matter closed. One year later noted the infamous LJM II
partnership was the related party (off-balance sheet) company used fraudulently by Enron.
Audited balance sheet of the Houstonian and Shadow Hawk Golf courses. Gathered supporting documents to substantiate
accounts. Evidence included bank statements, receivable confirmations, and vouchers of payments, capital expenditure
authorizations, tax calculations, and golf membership dues agreements. RESULTS: Identified numerous account adjustments needed
in order to properly record and classify in accordance with Generally Accepted Accounting Principles.
Supervisor & Senior Financial Auditor/Analyst, EDS/Continental Airlines 1989 - 1998
• EDS Sales & Support /Customer: Continental Airlines, over 10 years
Supervised the AP Clerks by auditing all of the Continental Airlines Technology & Telecommunications invoices. Ensured invoice
was date stamped, invoice was approved within Authorization Matrix, and invoice was recalculated and properly matched against
the PO and receiving ticket.
Oversaw the preparation and monitoring of the annual budget and periodic forecasts. Directed the compilation of individual
budget plans. Analyzed budget submissions for reasonableness. Provided actual against budget results to the Account team and
corporate management. Explained and documented variance analysis reports and ad hoc reports at the request of management.
RESULTS: Ensured the budget and forecasting process was promptly completed on time and reported to Parent Company.
Guaranteed all information critical for corporate survival was accurate and complete.
Implemented Access database. Designed database tables and input forms to assist management review and produce reporting of
the data related to all telecommunications phone and data lines used in the operations of Continental Airlines HUB / Reservation
Sr. Auditor, 1985 - 1988
Arthur Andersen (Weatherford, Riviana Foods, Texas Air)
Identified and addressed business and audit risks, while mentoring new staff. Performed and supervised independent year-end
physical inventory observations and counts. Ascertained certain dented, rusty, and damaged drill pipe as slow moving or obsolete
inventory. Applied accounting principle that Inventories should be recorded at lower of cost or market. RESULTS: Recorded audit
entry writing down Inventory balance to its net realizable value. Promoted to senior auditor in second year.
EDUCATION & PROFESSIONAL DEVELOPMENT
B.B A.., Accounting, UNIVERSITY OF HOUSTON, 1985
Arthur Andersen External Audit Training, 1986
EDS Financial Management Certification Program, 1992 -1994
COSO ERM Framework – Jefferson Wells / PWC, 2004
JH Cohn In-Charge Audit Training - 2007
COSO Updated Framework – Accretive Solutions, 2014
PROFESSIONAL CERTIFICATIONS / AFFILIATIONS
Certified Public Accountant (CPA - 1992, License inactive), Member Institute of Internal Auditors (IIA, currently studying to pass
Certified Internal Auditors exam), Member of the Financial Executive Networking Group (FENG)