Robert Lawrence Chicago, IL 60657 773-388-1772 RLawrencei@aol.

com

Experience
Independent Consultant 2007 to present
Provide accounting, financial and audit consultation for a variety of organizations. Deliver continued strategic financial and operational consulting to Body Biz Incorporated. National Office of a Not-For-Profit Association and prepared and delivered presentations on the internal audit function. Looking for a permanent position.

Senior Internal Auditor 2005-2007 EQUITY LIFESTYLE PROPERTIES, Chicago, Illinois Performed risk analysis and internal audits for new Internal Audit Department of the REIT that owns Manufactured Housing Parks and Campgrounds. Duties included documentation and evaluation of internal controls and processes by performing business process improvement and compliance audits and special projects from a corporate rather than a property perspective. Analyzed and presented required data for legal and fraud investigations. As Corporate Resource advised and consulted to Field Auditors to troubleshoot project issues. Decreased risk by 75on Purchasing Card by reducing limits. Identified cost savings of $2M. Audited 25% of P-cardholders each quarter. Discovered source of $300K in fraudulent expenses. Reduced risk by researching and developing Rent Collection policy for mobile home and campground rent spanning laws in 23 states. Decreased risk by $400K for legal services by estimating costs for each line item in invoice vs. lump sum costs associated with services provided. Created an Excel based model to calculate the average cost to build a new home by components per geographic location. Used model to analyze $900M of costs over 3 years with 90K individual invoices Senior Internal Auditor 2003-2005 WASTE MANAGEMENT, Lombard, Illinois Planned and led audits, assessed risk, directed audit team of audit steps (COSO based), wrote audit reports including remediation plans for landfills, transfer stations, recycling centers and hauling entities in entire Midwest and Canada regions. Facilitated client meetings to present audit findings to management and negotiate remediation. Performed Sarbanes-Oxley testing and documentation for external auditors and management. Utilized Peoplesoft and MAS to obtain data for SOX 404 testing. Identified clauses in municipal contracts to allow revenues to increase by 3% per contract. Analyzed and communicated the risk associated with running overweight trucks. If found that a truck was overweight, the company and driver could incur a moving violation in excess of $2,400/occurrence. Reduced risk by over $30M by identifying a temporary transfer station containing a self-combustible substance overnight in a truck barn. Chosen to research and present seminar on profitable business line at Waste Managements Internal Audit Department annual meeting. Identified $30K in cost savings and/or revenue enhancements and 3 original audit findings during first 3 months of joining team. Performed Sarbanes-Oxley (SOX) testing for 3 departments (Management, Internal Audit and External Audit).

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Robert Lawrence Chicago, IL 60657 773-388-1772 RLawrencei@aol.com

Re-wrote SOX testing and documentation of controls to allow examination of Canadian Units (to fit different Canadian processes) during 1st year of evaluation of controls. Identified areas to reduce risk on inadequate cash controls and segregation of duties for landfills, transfer stations and hauling business units. Obtained data from Peoplesoft Financials and MAS 90 to obtain sample to complete SOX 404 testing. Senior Consultant (Contract) 1999-2002 Significant Projects included the following: BLACKMAN KALLICK PROJECTEMPS; Chicago, Illinois Accounting Manager: Managed and performed Accounting Function for an Internet Company. Reconstructed accounting records Accounting Manager: Created and compiled financial statements for a securities trading group for external audit and created audit workpapers and supporting documents for Big 5 firm. WARDS; Chicago, Illinois Internal Auditor: Team member for Six Sigma Task Force investigating weaknesses in the operational and financial controls of Co-Op Advertising. Audited travel and expense statements. Senior Consultant 1998-1999 KPMG, LLP, Chicago, Illinois Duties included development of audit steps using KPMGs audit methodologies. Member of a new department at KPMG providing co-sourcing and outsourcing services for Internal Audit functions. Wrote complex audit program for Chicago Public Schools system-wide school audit. This standardized audit program streamlined testing, planning and reviewing of workpapers by reducing required time by 10%. Trained and managed seven new auditors how to develop and perform internal audits for systemwide school audit. Held focus group of 16 principals to communicate operational and financial risks associated with operations of their Chicago Public School. Prepared presentation to facilitate and illustrate best practices for this First Year Audit Client. Mentored and explained procedures and methodologies necessary for upcoming audit to Senior Consultant for his first financial audit. Participated and coached team members to deliver results within budget. Team recommended journal entries and procedures that increased revenues and decreased expenses $1.5 M based on revenues of $7.0M in year audited. Standardized planning, reporting procedures, and created process templates to improve audit efficiencies for international offices of global advertising firm. Increased consistency reduced time to write audit report by 20%. Increased and improved quality of communication between worldwide offices of KPMG and client. Created database of prior and current years internal audit findings of international internal audits of advertising client using Microsoft Access. Identified and mitigated $11K per worker per violation risk for noncompliance of I-9 requirements covering the 70 workers at plant. Mitigated additional exposure of $1,100 per missing item required for compliance. Researched and developed presentation on auditing outsourced operations presented by three Senior Managers at the May 1999 meeting of the Chicago Chapter of Institute of Internal Auditors.

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Robert Lawrence Chicago, IL 60657 773-388-1772 RLawrencei@aol.com

Senior Internal Auditor 1997-1998 SEARS ROEBUCK & Co.; Hoffman Estates, Illinois Member of automotive team of Sears Internal Audit Department. Team specialized in all business aspects for Sears Auto Centers, NTBs, and Western Auto (Parts America). Performed compliance testing,

internal control evaluation and business process improvement audits.

Mentored and staff auditor and participated in their audits to prepare for promotion to Senior Auditor position Mentored summer student intern. Audited third party vendor and clients processes for accuracy and efficiency of outsourced operations. Vendor processed parts that were to be restocked, returned to vendor or sold to recycler. Division stocked 16K SKUs. Identified that 10% of inventory to returns center arrived without identification making return to vendor untimely and/or credit could not be issued to proper business unit. Conducted first inventory of outsourced operations for two locations. Identified $7K of missing inventory out of $75K sample. Total value of inventory valued at $2M on-hand. Utilized data-mining technologies to analyze data and determine credits. Created Control of the Month Operations Program for Puerto Rico Stores to reduce risk and decrease expenses. This program targeted 12 key processes identified where controls were insufficiently monitored on a store/regional level. Performed Compliance and Regulatory Audit for locations nationwide. Consultant (Contract) 1996-1997 DUN AND BRADSTREET; New York, New York Senior Auditor, planned, managed and performed full-scale operational and financial audits for new International Internal Audit Department. Audited and identified controls where controls were lax over Receivables Management segment of business. Audited collection and remediation processes in Germany and France. Reduced risk exposure to company in France by $25K. Identified $100K of reconciled differences in cash account that were over 2 years old. Managed and directed team of 2 auditors to perform 5 international audit engagements. CURRENT ASSETS, LLP; Chicago, Illinois Senior Accountant, costed contracts for manufacturer and distributor of software, enhancing performance for client servers and mainframes. Analyzed contract terms and, calculated list price, yearly maintenance and discounted price for licensing agreements with 98% accuracy. Evaluated prototype contract management software application and reported recommendations and irregularities for improvements to management.

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Robert Lawrence Chicago, IL 60657 773-388-1772 RLawrencei@aol.com

Senior Auditor/Consultant 1990-1993 SWANSON, OGILVIE, and MCKENZIE, CPAs; Chicago Illinois Key member of boutique public accounting firm consisting of 3 partners, 3 senior auditors and 4 staff auditors. Lead and performed audits, reviews and compilations of closely held businesses (real estate, manufacturing, not-for-profit, and service clients) including inventory evaluation, costing and controlling. Prepared financial statements, counseled clients on accounting and business issues and prepared tax returns and schedules for corporate, partnership, individual and not-for-profit entities. Financially and Operationally managed a toy and hardware store. Computerized monthly reporting (in Excel) of expenses and revenues for a privately owned toy and hardware store, resulting in reduced time to prepare monthly reporting. Decreased the number of hours to prepare monthly tax reports by 87%. Completed Internal Control Evaluation (Compliance testing) for Department of Education requirement for Valporaiso University. Operational Auditor - Branches 1988-1990 W.W. GRAINGER; Skokie, Illinois Audited wholesaler/distributor specializing in construction, maintenance and manufacturing industries. Performed operational audits at nationwide network of Branch locations. Performed audits of locations independently and as part of a team of seven. Designed workpapers which became standard for department Updated audit program throughout audit year Designed new audit procedures to support new company policies. Coordinated follow-up audits performed at annual inventory for Internal Audit Group. Reconciled payments against invoices after accounts receivable and payment software upgrade failed to match payments. Trained new auditors to perform Branch audits. Reviewed workpapers for sufficient audit evidence

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