Management Accounting

TAMMY D. LYONS, C.P.A.

**** ****** *****

St. Louis, MO 63130

314-***-**** (home) ; 314-***-**** (cell)

E-mail: abicsn@r.postjobfree.com

CAREER SUMMARY

Professionally driven, analytical and well educated Certified Public

Accountant with 13+ years of Internal Audit experience,

with expertise in assisting organizations achieve their stated objectives

through the performance of independent appraisal of company operations,

procedures, and key business functions, to include; planning financial,

operational and compliance audits in accordance with company guidelines,

various industry rules and regulations, and Generally Accepted Accounting

Principles; assessing and reporting on the adequacy and effectiveness of

the company's system of internal controls in oral and written form;

advising internal clients in the areas of internal control, risk

mitigation, compliance, and business processes.

SUMMARY OF QUALIFICATIONS

. Licensed Certified Public Accountant.

. Masters in Business Administration.

. BS/BA in Accountancy.

. Over thirteen years of financial, operational and compliance audit

experience.

. Outstanding project management skills with strict adherence to audit

timelines.

. In-depth knowledge of the Institute of Internal Audit Standards,

Generally Accepted Accounting Principles, SEC rules and regulations, and

corporate policies and procedures.

. Top-notch research skills to maintain current knowledge of new or

changing accounting pronouncements and audit techniques and practices.

. Strong analytical skills in the comparison and interpretation of facts

and figures.

. Excellent decision making skills based on data obtained.

. Superb ability to interact and establish relationships with all levels of

the organization.

. Extraordinary written and verbal communication skills.

. Profound knowledge of ERP and auditing record keeping systems.

PROFESSIONAL EXPERIENCE

5/07 - Present Solutia, Inc. - St. Louis, MO

Senior Auditor

Entrusted to lead and participate in operational, financial and compliance

audits for this global, $4B, 3400-employee, manufacturer and marketer of

high-performance chemical and engineered materials. Effective in

executing, presenting and reporting on the effectiveness of risk

management, controls and governance processes for all company-wide plants,

business units and processes.

. Evaluate and report on the effectiveness of administrative, financial,

accounting and internal controls affecting all company locations.

. Plan audit procedures that would identify and assess the key risks facing

the business activities within the scope of the audit.

. Analyze business processes, procedures and activities with the goal of

highlighting potential control weaknesses and recommending solutions.

. Develop and execute a risk-based sampling and testing approach to

determine whether mitigating controls are operating as intended.

. Assess compliance with corporate and operating unit policies and

procedures, laws and regulations.

. Appraise accounting systems and records for reliability, integrity, and

conformity with company controllers' policies and Generally Accepted

Accounting Principles.

. Validate SEC reporting requirements (i.e. 10Q, 10K filings) are accurate,

communicated and properly supported.

. Execute operational and financial analyses to ensure that company

objectives are met and any variances identified are researched for

reasonableness.

. Report issues/concerns identified and negotiate corrective action plans

with management.

. Carry out special projects, as assigned.

2/07 - 4/07 Robert Half Management Resources, Inc. - St. Louis, MO

Consultant

Performed Sarbanes-Oxley (SOX) readiness and internal audit consulting

activities for a local utility company with a goal of ensuring key controls

identified effectively mitigated business risks.

. Reviewed client prepared SOX documentation and risk assessments to ensure

that controls identified effectively mitigated risks.

. Performed special projects, as assigned.

4/04 - 12/06 AT&T - St. Louis, MO

Corporate Auditor

Responsible for the performance of operational, compliance and SOX testing

for this worldwide telecommunications products and services company to

ensure risks were properly assessed, monitored and controlled.

Successfully planned, performed and reported on the results of the

company's compliance with the various industry rules and regulations,

corporate guidelines, and Generally Accepted Audit Procedures.

. Lead and assisted on audits to include; review and evaluation of internal

control systems, policies and procedures, controls testing and

remediation.

. Prepared planning documents to include; internal control process

narratives, risks matrices and associated key controls within a business

unit and/or process.

. Developed Audit Program Guides to test that key controls in place were

adequate and operating effectively.

. Communicated test results to company management in oral and written form.

. Validated that control weaknesses identified were corrected through

follow-up procedures performed on implemented courses of action, by

company management.

7/03-4/04 FIRST BANK - St. Louis, MO

Senior Auditor

Charged to perform operational and compliance audits with the goal of

evaluating and reporting on the company's effectiveness of identifying and

controlling risks.

. Evaluated the system of internal controls of the business unit under

review and made recommendations for improvement to senior management.

. Prepared audit reports describing the auditing procedures performed and

an assessment on the effectiveness of internal controls for the area

under review.

. Prepared working papers in accordance with departmental and industry

standards.

3/00 - 7/03 FAMOUS BARR - St. Louis, MO

Manager - Internal Audit

Managed and performed operational, financial and compliance audits for 44

divisional store locations and business units. Instrumental in

participating on various special projects with the emphasis in improving

controls and reducing company costs.

. Examined, evaluated and reported on the effectiveness of all levels of

management to ensure that assets were safeguarded, Generally Accepted

Accounting Principles and established company policies and procedures

were adhered to, and accounting systems were properly maintained for

effective internal controls.

. Developed the annual audit plan.

. Trained, developed and reviewed the working papers of accountants

assigned to assist on store audits.

. Participated on a Profit Improvement Committee resulting in identifying

$500K in savings.

. Participated in the development and implementation of an in-house Sales

Order Tracking System.

. Participated on a Loss Prevention Committee to minimize, identify and

reduce potential fraud and/or theft.

. Participated in Disaster Recovery Planning Project to ensure key controls

were addressed.

EDUCATION

FONTBONNE UNIVERSITY St. Louis, MO

Master of Business Administration, May 1996

CENTRAL MISSOURI STATE UNIVERSITY Warrensburg, MO

Bachelor of Science Degree in Accounting, December 1992

COMPUTER SKILLS

Microsoft Office: Outlook, Word, Excel, PowerPoint, Access and Visio.

SAP, TeamMate Audit Software

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