Matt R. Gardner, CCA,CICA  |  Risk Advisory Services Manager


During his career, Matt has significant expertise managing a wide variety of private and public companies in the risk advisory suite of services. This includes various cost recovery engagements for Walmart Stores, Inc., several other Fortune 100 companies, and various colleges and universities throughout the U.S. and Europe.
Matt has a broad range of experience in construction audit across several industries including retail, manufacturing, entertainment, healthcare and transportation. He also has in-depth experience in cost segregation studies, contract compliance and verification, risk analysis/management, variance analysis, SAS70 and SSAE16 reviews, agreed upon procedures reviews, budget and budget variance analysis, Sarbanes Oxley compliance, cost engineering, and contact administration. Matt is a contributor to the College & University Auditor Journal.


Construction audits; SAS70; SSAE16 reviews; and cost recovery reviews 

Education & credentials

B.S. in finance, St. Louis University, St. Louis, Mo.
Certified Construction Auditor (CCA)
Certified Internal Controls Auditor (CICA)

Professional affiliations

Institute of Internal Auditors (IIA)
National Association of Construction Auditors (NACA)

Family life & hobbies

In his free time, Matt enjoys fishing, hunting, boating and working on construction projects. 

Speaking engagements

  • Williamsburg, VA | 2014 | Construction Project Fraud
  • Las Vegas, NV | 2014 | Construction Auditing Risks & Capital Project Cost Recovery within the Gaming Industry
  • Washington, DC | 2014 | Construction Auditing Risks & Capital Project Recovery
  • Madison, WI | 2013 | Capital Project Contract Auditing
  • Des Moines, IA | 2013 | Construction-Related Revenue & Tax Savings
  • Memphis, TN | 2013 | Construction Audit Services
  • Norfolk, VA | 2013 | Construction Auditing Risks & Capital Project Cost Recovery
  • Chicago, IL | 2013 | Construction Audit Services
  • Chicago, IL | 2013 | Construction Audit Services & Common Area Maintenance Reviews
  • Atlanta, GA | 2013 | Construction Auditing Risks & Cost Segregation
  • Bismarck, ND | 2013 | Construction Audit Services & Cost Segregation
  • Chicago, IL | 2013 | Construction Auditing & Risks
  • New York, NY | 2012 | Construction Auditing & Risks
  • San Antonio, TX | 2012 | Construction Auditing & Risks of Fraud