Experience Carl has served in a variety of executive financial and operational positions including: chief audit executive, executive audit director, audit director & manager of financial, contract & operational auditing. Carl has been involved in a number of quality assessment service engagements with a sample list of clients that includes BMC Software, Wisconsin Energy Corporation, Kentucky Utilities Company, Union Pacific, Northeast Utilities, Central Louisiana Electric Company, and Salt River Project.
Carl's background includes:
- Chaired The IIA International Committee on Quality from 2002 through 2006 (typically only a three-year term) after having served as a committee member for two years
- Helped draft the QAR Standards and the revised IIA Quality Assessment Manual
- Directed a staff of 31 people performing approximately 48,000 hours annually of financial, contract, operational, information systems, and environmental health and safety auditing and consulting in multiple locations
- Lead client coordinator for an assessment done at Kentucky Utilities Company by Ernst & Young
- Managed a budget of $3.9 million
- Right-sized the department by 20% to 25 people producing 40,000 hours for $3 million
- Revised the Audit Services Department Charter and directed performance to be in compliance with the International Standards for the professional Practice of Internal Auditing as prescribed by The Institute of Internal Auditors
- Advised the Director of Enterprise Risk on implementation of an Enterprise Risk Management program
- Reported to the CEO/Chairman of the Board and the Chair of the Audit Committee
- Participated on the management steering committee for the implementation of an enterprise resource planning system
- Implemented Sarbanes-Oxley internal controls compliance program and participated on the Disclosures Review Committee
- Chaired the contractually prescribed audit committees for numerous jointly owned facility projects
- Member of the Shared Services Information Systems Steering Committee
- Member of the Sustainability Working Group
Education B.S. in business administration-accounting from the Virginia Polytechnic Institute, Blacksburg, VA.
Credentials Carl has earned the credentials of Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and Certified Fraud Examiner (CFE).