DAVID NASER, CPA, CIA, CFE

Havertown, PA 19083 (H) 610.449.8933 (M) 610.304.9618 davenaser@verizon.net SUMMARY Results driven, problem solving Governance, Risk and Compliance Executive with diversified experience in Internal Audit (IA), Enterprise Risk Management (ERM), Sarbanes Oxley (SOX), contract analysis, project management, compliance and fraud. Goal is to obtain an Internal Audit/Compliance/Corporate Governance leadership position. PROFESSIONAL EXPERIENCE LINK360 Advisors (Advisory Firm) Partner Lead Partner for Corporate Governance Management Advisory Firm. Leader of Management Consulting Firm providing Governance, Risk and Compliance, Accounting Services, IT and Human Capital Services to leading organizations. Provide comfort to clients Boards and management that risk management oversight is effective, internal controls are reasonable, identifying cost reduction opportunities and revenue enhancements are identified. Led employee debarment review for global pharmaceutical company providing management assurance that 6,000 U.S. employees were in good standing with Government agencies and the company will not be barred from proposing on Government contracts. Performed Defense Contract Audit Agency (DCAA) Incurred Cost Proposal for medical device company resulting in a favorable Government review and no additional costs to the organization. SMART DEVINE (Accounting and Consulting Firm) Director Governance, Risk and Compliance Leader of Governance, Risk and Compliance group responsible for Internal Audit, regulatory compliance, operational improvements, business development, administration, and thought leadership to provide client management confidence that processes and corresponding internal controls are effective. Led a global medical device company SOX program that provided management the confidence to conclude that internal controls were reasonable in preparation for IPO or sale. Led a physician credentialing contract and process review providing management comfort that medical personnel were approved to perform medical procedures, payments were authorized and organization is prepared to pass external reviews. Performed review for law firm major dispute between two large home building contractors. Reviewed depositions, interviews and technical information on federal, state and local laws and regulations to provide strategic plan and guidance for lawsuit. ITA Corporate Governance/Solutions (Consulting Firm) President Started a management consulting firm serving Corporate Governance organization needs. Led global SOX project for a $400 million global professional consulting services firm. Outsourced Internal Audit Director. Led ten professionals in developing a Sarbanes-Oxley compliance program. Deficiencies were remediated globally. 2009 - 2011 2011 - 2013 2013- Present

DAVID NASER, CPA, CIA, CFE

Led Corporate Integrity Agreement (CIA) testing team for a $20 billion pharmaceutical company as a result of a Health and Human Resources (HHS) audit. Validated recently developed procedures and processes, coordinated with PwC (the Independent Review Organization) that led to reporting an improved internal control environment to HHS by management and PwC. Identified $4.7 million in revenue opportunities for a large physician practice by highlighting incorrect charging practices. Identified, researched and reported to the Board of Directors on fraud projects for an international medical device manufacturer/distributor resulting in significant internal control enhancements over procurement practices and eliminating management overrides. Parente Randolph, LLC (ParenteBeard) (Regional accounting and consulting firm) Principal, Corporate Governance and Risk Management (CGRM) Grew Philadelphia CGRM practice from three to ten Internal Auditors and one to multiple clients.
Outsourced Director of Internal Audit (Chief Audit Executive) for the $1.4 billion Temple

2006 - 2009

University Health System (TUHS) and two other large health care systems. Completed audits at a hospital system in 50% of budgeted time during first year. Led NAIC insurance risk assessment review in coordination with the Pennsylvania Department of Insurance, a Berkshire Hathaway company. Provided federal and state government agencies assurance that internal controls are working and reserves are adequate. Lordi Consulting (AC Lordi) (Start-up to Venture Capital Consulting Firm) Director, Internal Audit Practice Leader of Internal Audit Practice driving revenue from start-up to zero to $8m in Internal Audit Services by developing excellent Internal Audit and SOX methodology and providing superior service. Led, managed and executed internal audit and SOX projects for all sized clients including global and initial public offerings (IPOs). Large and small public filers. Originated/enhanced internal audit groups for various organizations leading to improved control, operations and cost savings. Technical Internal Audit and compliance advisor developing methodology in compliance with PCAOB Auditing Standards No. 2 and 5. KPMG (Big 4 public accounting and consulting firm) Director, Management Assurance Services Recognized hands-on leader specializing in delivering internal audit services to a diverse group of industries focusing on the manufacturing, technology, pharmaceutical and government sectors. Clients included world leaders in manufacturing for housing, defense and aerospace, semi-conductors and not for profit organizations. Led team that identified $13mm in unbilled revenue for large semiconductor client (Amkor Technology) leading to revised processes to capture future billing accurately. Reduced travel and expense costs by 10% ($550,000) for a manufacturing client by recommending best practices and following company procedures. 1999 - 2003 2003 - 2006

DAVID NASER, CPA, CIA, CFE

Led global project management compliance review of company procedures and Federal Acquisition Regulations (FARs) providing management recommendations and remediation that compliance was improving and reducing potential inability to bid on future contracts. The Boeing Company (Fortune 50 global manufacturer and Government Contractor) Director, Internal Audit Promoted to regional head of the East Coast internal audit function. Led 15 person team. Led a Merger and Acquisition team that recommended a reduced $20 million (50%) acquisition price by analyzing inventory, capital assets and environmental issues. Led high performance teams based on GE internal audit model that included loaned executives, loaned auditors and professional auditors. Trained loaned executives and loaned auditors in internal audit methodology to provide the company effective internal audit projects and an appreciation for internal controls when the individuals returned to their home organization. Coordinated with DCAA, Government Quality personnel and other Government teams on highly complex operational and contract issues. Worked ensuring compliance with Cost Accounting Standards, proper charging on Government contracts providing comfort to government representatives and Boeing management on the accuracy of cost submissions. Department of Defense Inspector General (DODIG) Supervisory Auditor Identified $84 million savings to Government based on reviewing Best and Final Offer Pricing that contributed to cancellation of a $4 billion program. Army Audit Agency (AAA) Auditor in Charge in the Northeast, Middle Atlantic and European Regions. Identified $55 million dollar in savings for the U.S. military while analyzing U.S. contribution cost to the North Atlantic Treaty Organizations (NATO) military organization. The U.S. had been overpaying share of costs for decades; previous audits had missed this opportunity. EDUCATION Master of Science, Administration Bachelor of Science, Accounting Central Michigan University Indiana University of Pennsylvania SOFTWARE SKILLS Microsoft Office Suite, ACL, IDEA, Teammate and various ERP programs such as SAP, Oracle, Peachtree AFFILIATIONS AND CERTIFICATIONS Institute of Internal Auditors, former President and current Board Member, former District Representative for five chapters, Certified Internal Auditor (CIA) Certified Public Accountant, licensed in Pennsylvania Association of Certified Fraud Examiners (ACFE), Past-President/Board Member Philadelphia Chapter, Certified Fraud Examiner (CFE) Regular speaker to various groups on topics such as Quality Assurance Reviews, Sarbanes Oxley and IA, former adjunct professor Big Brothers, Haverford Township Baseball League Manager and Board Member, Relay for Life 1989 1977 1978 - 1983 1983 - 1987 1987 - 1999