Nicholas Brown has over 8 years of experience in internal auditing, controls, and public accounting. He has worked in manufacturing, publishing, and financial services industries. His experience includes SOX testing, fraud investigations, internal audits, and staff training. He is proficient in audit software and data analytics tools.

1. Nicholas Brown, CIA, (CRMA - Certification in Risk Management Assurance)
e-mail: nryanbrown@yahoo.com
Summary:
I am a highly-qualified audit professional withapproximately8 years of operational internal audit experience and2 years ofinternal
control experience along with2 years of public accounting experience. Mywork experience is quite diverse and includes internal
audits, fraud investigations, SOXtestingand documentation, data analytics, andtraining/mentoringstaff. Myindustryexperience
includes manufacturing, publishingand financialservices witha knowledge ofregulatorylaws andrelateddisclosures. I possess strong
communicationskills gainedfrom experience as anauditor as well as fromthe public speakinggroup Toastmasters.
WORK EXPERIENCE:
First Command Financial Services – Fort Worth,TX July 2013 – April 2016
Acting Lead Auditor January2015-August 2015
Internal Auditor July2013-April 2016
 Performedinternal audits in accordance withDepartmental guidance, IIA standards, and applicable Regulatoryrequirements, to
include the followingareasof the company: Consumer Lending, Financial Accounting, Advisor services, Transfer Agency,
Treasury/payroll, Bankoperations
 Informallymanagedthe groupwhile intransitionbyleading audits, conducted newhire training for two new hiresas wellas
provided feedback onhowto utilize TeamMate all which ensureda smooth transition ontothe team
 Introducedthe use ofa DepartmentalSharePoint site whichwas intendedto anddidresult in a reductionof e-mail to/from
process owners duringanaudit
 Assistedco-sourced external partners (Grant Thornton) withanaudit of the Trust Department as well as a BankSecrecyAct/Anti-
MoneyLaundering audit
Achievements:
 During a review ofAdvisor Services, it wasnotedthat Supervisoryprincipals were not supervising tradingactivityinaccordance
with the Compliance manual. This notable finding ledto the creationof a transaction supervisionteam which ensuredthat client
transactional tradeswere reviewed for suitabilityin accordance with FINRA rule 2111.
 Composeda fact pattern chainof events relatedto anemployee’s fraudulent use of a credit cardissued byFirst Command Bank
for use during a companyrequired trainingcourse whichledto the company’s abilityto seek recovery of the funds
 Discoveredthat a missedpayrollcheck for a remote basedadvisor in traininghadnot beenaccruedfor. While not material in
nature, this didlead to the creationof a process where the payroll manager notified accounting whenan accrualneededto be
made.
Blue Lynx Media – Lewisville,TX June 2011 – July 2013
Intermediate Control Analyst – Controls & Compliance Group
 Developedpolicies & procedures to ensure that effective andefficient preventative/detective controlswere in place with regards
to payroll review, PCI standards, Business ContinuityPlanning
 Worked withSr. IT Control Analyst to helpdocument SAS-70 Type II audits
 Assistedbusiness units with regulatorycompliance audits dictatedbylocal/state governments or unionentities – including an
escheatment, and a unionpensionaudit
 Assistedfour of Tribune’s major publishingmarkets withtheir yearlyexternalaudit revenue testing for 2011 and2012
 Traveledto publishingbusiness units to performupdates oftheir SOXdocumentation
 Performedrevenue recognition testing in conjunction withthe externalauditors to helpvalue the publishingbusiness units for
their eventualspinoff fromTribune Company.
Achievements:
 Receivedexceptional feedbackfrom the Controller of the Chicago Tribune withregards to a Driver’s pensionaudit where the
external CPA firm issued a No Exceptions notedreport
 Preventeda control deficiencyfor our 2012 internal audit as a sharedservices center byassisting transactional managers in
updatingtheir correct reportingstructure onthe companyintranet site ensuring that non-employee contractors were correctly
listed as reporting to the correct manager

2. CommScope – Richardson, TX January 2006 – October 2010
Experienced Staff Internal Auditor January 2010 – October 2010
Staff Internal Auditor January 2008 – December 2009
Junior Internal Auditor January 2006 – December 2007
 PerformedandledSOX404 compliance auditing for the domestic andinternational locations. SOXcycles auditedinclude payroll
(processing, master file maintenance), expenditures (Accounts payable, purchase cards, vendor master data - additions, changes,
deletions), inventory(physical, damaged and obsolete, cycle counts, scrapped items), revenue (cashreceipt processing,
recognition), andfixedassets
 Served as staff auditor on a general control review audit in Australia, whichincluded examining processesrelatedto quality
inspection for returned/damagedgoods, scrapped items, expenditures, physical inventory, accounts receivable, and fixedassets
 Assistedexternal auditor (E&Y) with interim andyear-endexternal audit workefforts
 Interacted efficientlyandeffectivelywith all levels of personnel involvedwith audit's review(fromsite managers to warehouse
personnel)
 UtilizedIDEA data interrogation software during audits to perform data analytics, data mining, andcontinuous auditing projects
 PerformedIT audits (under the IT audit manager’s guidance) to include SAP
Achievements:
 PerformedSOXaudits individuallyand in a team setting. Supervisedanother staffauditor’s work dailyon aninternationalSOX
engagement with periodic calls withaudit management located inthe US.
 Identifiedapproximately$60,000 of non-allowable travel andentertainment expenses during a salesexpenseand visibilityaudit
 Performedcontinuous audit monitoringandidentifiedapproximately$19,000 in duplicate vendor payments which was recovered
bythe Company
 A review ofSAP’s user access foundthat users hadaccessto post andclear cri tical transactions relatedto financial ledger postings,
inventory(physical inventory, cycle counts, onholditems, and adjustments). These individuals were not associated withthe site
under review and their role did not necessitate that theypossessthis access. Because ofthe review, management undertook a
review of user accessand removedindividuals who hadunwarrantedsystemaccess.
 A review ofSAP’s applicationcontrols aroundrevenue recognition notedthat management didnot performa timelyreview of
items onbillingblockwhich influenced the revenue recognitionprocess. Because of the review, management undertook a
periodic reviewof items onbilling block sothat corrective actionwouldbe takenina timelymanner to remove/resolve the item
on billing block.
 Audited the development of a SAPcustom transaction code for a journal entryextractionprocessfor a subsidiary’s Legacy version
of SAPto ensure that data was extractedandreportedcompletelyandaccurately
Al Zahn, CPA,APAC – Mandeville,LA January 2004 – January 2006
Accountant
 Determinedmaterialitythreshold relating to accounts receivable for an annual audit
 Performedbookkeeping for various clients inthe restaurant, construction, food distributionandhealthcare industries
 Managedan annual payroll of approximately$1.8 million
 Preparedindividual income tax returns
EDUCATION:
Southeastern LouisianaUniversity
Bachelor of Science, Accounting Accounting GPA:3.7/4.0
Bachelor of Arts, Management Management GPA:3.7/4.0
Graduated: December 2004, Magna Cum Laude Overall GPA:3.7/4.0
SKILLS:
 Proficient with Microsoft Word, Excel, PowerPoint andten-keycalculator
 Extensive user of IDEA data miningsoftware andTeamMate audit software
 Familiar with Audit CommandLanguage software, SAPandJD Edwards, JackHenrybanking software, AS/400, NetX360
ACTIVITIES:
First CommandToastmasters – Sergeant at Arms (2014-2015);Treasurer (2015)
ChisholmTrail Optimist International – Secretary/Treasurer (2014/2015)
ChisholmTrail Optimist International – Treasurer (2015/2016)
Beta Alpha Ps (inactive) Beta Gamma Sigma
Gamma Beta Phi Honor Society The ThirteenClub