Name: Jessica Emily "JessEm" LiuMartinez
Age: 26 35
Education: Master's in Accounting from the University of North Carolina, Texas at Austin, B.B.SA. in Finance Accounting from Pennsylvania State Baylor University
Professional Background:
2-4 10+ years of experience in public accounting, with a focus on audit and assurance servicesinternal audit and risk management, with experience in various industries (financial services, technology, manufacturing).
Focus areas: Executing audit procedures, preparing workpapers, conducting fieldwork, and testing internal controlsInternal controls assessment, risk management, compliance audits, operational audits, and fraud investigations.
Previous roles: Audit Associate Senior Internal Auditor at a Big Four accounting firm, Staff Accountant at a regional accounting firmAudit Manager at a technology company, Internal Auditor at a financial institution.
Special certifications or skills: CPA candidate (actively pursuing certification), proficient in audit software and data analysis tools.
Industry: Accounting and Audit
Responsibilities:
Execute audit procedures under the supervision of Audit Managers and Seniors.
Prepare clear and concise audit workpapers that document the work performed and support audit conclusions.
Conduct fieldwork at client sites, including interviewing client personnel, testing internal controls, and reviewing financial records.
Identify and communicate potential audit issues and control deficiencies to supervisors.
Contribute to the preparation of audit reports and other deliverables.
Goals:
Develop strong audit skills and knowledge through hands-on experience and continuous learning.
Gain exposure to a variety of industries and audit areas.
Build strong relationships with colleagues and clients.
Progress in their career and achieve professional certifications (e.g., CPA).
Challenges:
Balancing multiple audit assignments with tight deadlines.
Adapting to different client environments and industries.
Dealing with complex accounting and audit concepts.
Communicating effectively with clients and senior team members.
Motivations:
Gaining valuable experience in the audit profession and building a foundation for a successful career.
Learning from experienced colleagues and mentors.
Contributing to the team's success and delivering high-quality client audit services.
Making a positive impact on the accuracy and reliability of financial reportingCertified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE)
Industry: Varies depending on the organization's focus
Responsibilities:
Plan and execute internal audits of various business processes and functions to assess the effectiveness of internal controls, risk management, and governance processes.
Identify and evaluate operational and financial risks, and recommend improvements to controls and processes.
Conduct investigations of potential fraud or misconduct.
Report audit findings and recommendations to management and the audit committee.
Stay up-to-date on auditing standards, best practices, and regulatory requirements.
Goals:
Provide independent and objective assurance to the organization's stakeholders regarding the effectiveness of its risk management and control environment.
Identify and address potential risks and vulnerabilities before they result in significant losses or reputational damage.
Improve the efficiency and effectiveness of the organization's operations through audit recommendations.
Maintain a high level of professional competence and integrity in conducting audits.
Challenges:
Balancing independence and objectivity with the need to build collaborative relationships with auditees.
Managing multiple audit projects and deadlines simultaneously.
Communicating complex audit findings and recommendations to non-auditors.
Dealing with resistance or pushback from auditees who may not agree with audit findings or recommendations.
Motivations:
Protecting the organization's assets and reputation by ensuring strong internal controls and risk management practices.
Helping the organization achieve its objectives by identifying and addressing inefficiencies and weaknesses.
Making a meaningful contribution to the profession of internal auditing.
Continuously learning and developing skills in auditing and risk management.
Tech-Savviness:
Proficient in using audit software (e.g., ACL, IDEA), Microsoft Office suite, and data analysis tools.Adaptable to new technologies and eager to learn new tools and techniques, data analytics tools, and risk assessment methodologies.
Comfortable with data analysis and able to identify trends and patterns in audit data.
Open to using technology to automate audit processes and improve audit efficiency and effectiveness.
Behavioral Traits:
Detail-oriented and organizedmethodical, with a strong focus on accuracy and qualitythoroughness.
Eager to learn and willing to take on new challenges.
Team player and collaborative, able to work effectively with colleagues and clients.
Strong work ethic and commitment to meeting deadlines.
Inquisitive, seeking to understand the underlying reasons behind financial transactions and eventsObjective and independent, able to make unbiased judgments based on evidence.
Strong written and verbal communication can explain complex audit findings and recommendations.
Collaborative and relationship-oriented, able to build rapport with auditees and other stakeholders.
Sources of Information:
Professional auditing standards and guidelines (e.g., PCAOB, AICPAIIA Standards).
Internal training materials and resources provided by the firm.
Mentorship and guidance from senior colleagues.
Online resources and forums for audit professionalsIndustry-specific audit resources and publications.
Audit software and data analytics tools.
Networking with other internal auditors and attending professional development events.
Quote:
"I'm excited about the opportunity to learn and grow in the audit profession. By working on diverse engagements and collaborating with experienced colleagues, I can develop the skills and knowledge needed to make a meaningful contribution to the fieldInternal audit plays a crucial role in safeguarding the organization's assets and ensuring its long-term success. By providing independent and objective assurance, we can help management identify and address risks, improve controls, and enhance overall performance."