The Resume of: Karen R.

Field, CPA, CFE, CCSA, CFF Profile A varied career in government and industry spanning eighteen years. Expertise i n internal auditing, internal controls, compliance, fraud detection/prevention/d eterrence in the federal, state, and local government, construction, healthcare and non-profit industries. Expertise in the development and establishment of th e internal audit function including development and implementation of correspond ing tools, templates, procedures, and training. Expertise in process improvemen t and the development and establishment of policies and procedures. Expertise i n the development and establishment of audit committees and associated training. Professional Experience AB&K, Arden NC; Feb07-present; Partner, CFO Assist small businesses, non-profits and governmental agencies with process impr ovement and improved efficiency * Assist with setting up accounting systems * Pe rform internal control reviews and develop requisite policies and procedures * P erform fraud investigations and develop fraud prevention and detection policies * Assist with business and marketing strategies. City of Asheville, Asheville NC; Jun08-Dec08; Financial Operations Manager Managed the Accounting Division, including the supervision of three managers, to tal staff of sixteen employees * Instrumental in development of team atmosphere within the Division * Oversaw the production of the year-end financial statement s * Facilitated the year-end financial statement audit * Completed a review of t he Asheville Transit Department, making recommendations on process improvement, also policy and procedure revision * Redesign of the Asheville Transit Services cash receipting process including redesign of tools and process documentation cr eation and training * Began development of an updated Fiscal Management Policy f or the City * Began development of an Accounting Division Operations Manual * P rovided an assessment of the Accounting Division's minimum requirements for a ne w enterprise-wide system, implementation to begin in 09, including a vendor comp arison to assist in vendor selection * Identified City-wide process improvement opportunities to be implemented within the new enterprise-wide system. Eastern Band of Cherokee Indians, Cherokee NC; Aug06-Oct07; Audit Consultant Assisted the Director of Internal Audit with the preparation of outsourcing prop osals and contracts * assisted in budget preparation and planning * completion a nd maintenance of the quarterly audit schedule * completion of annual reports * educated on established follow-up procedures and documentation * educated on est ablished year end audits and procedures * development and revision of audit tool s, templates and procedures. * development of Audit Committee Toolkit under the new AICPA Governmental guidelines * development of Audit Committee By-laws * rev ised Office of Internal Audit Ordinance * development of a unified Tribal Fraud policy * provided training to new auditors and the interim Director of Internal Audit upon resignation of existing Director * provided expertise regarding Healt h and Medical audits and the associated Medicaid and Medicare impact on said aud its * provided fraud expertise and protocols for fraud related tips and audits r eceived by the Office of Internal Audit * provided continued expertise regarding risk assessment throughout the fiscal year * provided continued expertise rega rding long term risks that should be considered in current and future audit plan s *provided consultive expertise pertaining to governmental internal auditing an d fraud in general as required. Eastern Band of Cherokee Indians, Cherokee NC; Oct02-Sep05; Director of Internal Audit Development and enhancement of the Office of Internal Audit through creation and establishment of internal policies and procedures, an internal audit manual to

be used for training new staff, a training curriculum to fast track new hires in to skilled auditors, audit programs and tools, revisions and recertification of job descriptions, creation of new positions to accommodate more than doubling st aff size over five years, the establishment and management of approximately a h alf a million dollar budget, and the establishment and oversight of a fraud hotl ine * establishment of, and coordination with, the Audit Committee to which the Office of Internal audit reports * responsible, through Tribal Ordinance, for en suring sufficient internal controls are in place to protect Tribal assets in all five divisions of government as well as seven tribal entities, through extensiv e tests of internal controls as well as financial, compliance, and operational a udits * development of training curriculums for various levels of management wit h regard to the function and responsibilities of the Office of Internal Audit a nd internal controls * ensuring compliance with the latest standards and promulg ations issued by the AICPA and IIA * ensuring compliance with the latest Congres sional Acts that affect the Accounting Profession, including the Sarbanes-Oxley Act * monitoring of HIPPA compliance through the hotline and compliance reviews of the Health and Medical Division and Tribal Hospital. RJ Reynolds Tobacco, Winston-Salem NC; Aug00-Oct02; Field Sales Analyst I I Scheduling market visits on a prioritized basis for the Midwest Division of the Retail Review Group * detect, report and negate fraud by retailers and wholesale rs * provide subject matter expert (SME) advice and guidance to the Retail Revie w Group and management concerning RJRT Wholesale Partner Program * analysis of s ystems information as well as retailer and wholesaler information to determine e xposure to RJRT * determination of contract compliance. BellSouth Telecommunications, Atlanta GA; May97-Jul00; Audit Manager Develop, write, and manage the annual Corporate Real Estate and Services (CRES) Audit Plan * plan and conduct CRES audits, including but not limited to Construc tion Contractors, Service Providers, and Operating Expense audits of leases * ne gotiate audit settlements with vendors; in that vain was directly responsible fo r recoveries in excess of $1.4 million * provide contract value engineering serv ices to the BellSouth Corporate Procurement organization * monitor vendors and e nforce vendor compliance with CRES contracts * provide advice and guidance to ve ndors on proper accounting procedure and contractual interpretation * provide su bject matter expert (SME) advice and guidance to all levels within CRES and BST * provide facilitation with Corporate Internal Audit on CRES related audits * pr ovide contract administration training * detect weaknesses and establish interna l controls to protect BST assets * identify areas of improvement in mechanized o perations to increase efficiency and effectiveness within CRES and BST * test CR ES policy and procedural effectiveness * detect, report and negate vendor fraud * work closely with BST Legal and Security to resolve vendor fraud cases. Pediatric Services of America, Atlanta GA; Apr96-May97; Senior Internal Auditor Financial and compliance audits of nursing and equipment locations nationwide, i ncluding compliance with Medicaid and Medicare regulations * inventory audits of equipment and pharmacy locations nationwide * field training of corporate polic ies and procedures, as well as problem solving and facilitation with location ma nagement. Department of Public Health, Montgomery AL; May93-Mar96; Auditor I Financial and compliance audits of County Health Departments, including complian ce with Medicaid and Medicare Regulations * software audits * training * supervi sion * technical support, including development and implementation of MIS strate gies for the internal audit division * LAN and database administration * mainfra me data retrieval, including program modification * attendance of departmental m eetings to ensure internal audit issues are adequately addressed in policy makin g * departmental manual revisions. Department of Conservation, Montgomery AL; Jul92-May93; Auditor I

Financial and compliance audits of commercial enterprises and State parks and lo dges * royalty audits of oil, gas, and coal companies * audits of various federa lly funded programs. Office of the Auditor General, Tallahassee FL; Sep90-Jul91; Public Accounts Audi tor I I Performance of Community College Finance and Compliance audits * Statewide Gener al Purpose Financial Statement audits * Statewide Federal Assistance Program aud its * Operation and Performance audits of various governmental agencies. Technical Qualifications: Procedures: Practical knowledge of accounting and auditing procedures, specializ ing in internal controls, fraud detection/prevention/deterrence and compliance. Systems: Practical knowledge of systems planning, implementation, installation , and support. Familiarity with both PC and Macintosh platforms. Proficient in Windows, Microsoft Office. Familiarity with a variety of other applications. Education/Certification: CPA: Certified Public Accountant. Received January 1995; licensed in AL, GA, NC. CFE: Certified Fraud Examiner. Received July 2002. CCSA: Certified in Control Self Assessment. Received November 2006. CFF: Certified in Financial Forensics. Received October 2009. MAcc: Received a MAcc Degree, with an emphasis in Accounting Information System s, August 1990 from Florida State University. BS: Received a Bachelor Degree in Accounting, April 1989 from Florida State Un iversity. Professional Affiliations Member of AICPA Member of the Institute of Internal Auditors Member of the Association of Certified Fraud Examiners Member of the Asheville Chamber of Commerce