Allison Lowe, CPA

Experience

• 

  Protiviti

  Jun 2014 - Aug 2014

  Summer Intern

  As a processing intern at Protiviti, I assisted clients with mostly SOX compliance audits. I worked extensively with process maps and risk control matrices. I completed SOX testing for various controls and communicated with clients to ensure a useful product.

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  Protiviti

  Apr 2016 - Jun 2020

  Major Projects:- SOX Compliance: Assisted management with SOX 404 compliance for public companies primarily in the energy sector. Led business process walkthroughs and mapping in VISIO with key control owners, performed COSO mapping, control rationalization and identification, and risk identification. Evaluated the operating effectiveness of key controls and documented testing in accordance with Section 404. Supervised and managed several consultants and interns on these projects and worked with external auditors in walkthroughs, remediation, key control testing, and reserves testing.- Internal Audit: Assisted in conducting operational audits of business units with a focus on business process controls, and compliance with applicable laws, regulation, and policies within a midstream energy company.- Joint Venture Audits: Successfully executed a strategy for an oil & gas client who needed help fulfilling its Operator responsibilities to respond to over 1,000 outstanding exceptions identified in over 20 audits conducted by non-operators in accordance with COPAS Accounting Guidelines like AG-19, ‘Expenditure Audit Protocols’.- Business Process Improvement-Severance Tax and Royalties: Engaged to improve the severance tax and royalty payments processes to state and regulatory agencies.- Acquisitions/ Divestiture Accounting: Allison's responsibilities included assisting in acquisition & divestiture journal entries, closing statements, due diligence, transition services agreements, and integration procedures.- Chart of Accounts Assistance: Assisted Oil and Gas clients in the design of their Chart of Accounts in preparation for their implementation of a new ERP system. - Cost Recovery Projects: Executed numerous AP Recovery projects and utilized Protiviti’s SRA (Spend Risk Assessor) tool and leveraged JIB experience to identify overpayments to vendors for the clients and identify improvement opportunities for the AP process. Show less - Accounting Services, Acquisitions/ Divestitures - Engaged to assist the Acquisition and Divestiture Accounting department for an E&P Client to fill a recent departure of a senior accountant. Responsibilities included preparing and posting acquisition & divestiture journal entries and transactions involving CAPEX & OPEX accounts, accruals, Acquisition & Divestiture Accounts, and Fixed Asset Accounts. Efforts also included allocating the acquisition price to appropriate accounts and properties, creating closing statements for M&A, performing necessary actions for due diligence period, worked with transition services agreements, helped with integration procedures, and finally Chart of Accounts Mapping for merger and creating new accounts necessary due to acquisitions.- SOX Compliance: Assisted clients in the O&G industry in planning the scope of SOX engagement and in applying the COSO Framework for the SOX 404 top down risk assessment approach. Executed and assessed operating effectiveness of internal controls over Financial Reporting. Identified, documented, and reported deficiencies and made remediation plans with management. Additional efforts included conducting walkthroughs of processes, creating flow charts in VISIO for in scope business processes, identifying risks associated with each process and the control in place to mitigate, identifying control gaps and process improvement opportunities, and creating test scripts to test for control operating effectiveness in compliance with SOX 404. Additionally, assisted with DOI substantive testing on behalf of the external auditor for an E&P client. - Joint Venture Audit: Allison provided assistance in the coordination of an exploration and production company’s joint venture audit activities. She was in charge organizing, tracking, and documenting upcoming & current audits and responding to previous Joint Venture Audits. She also assisted in performing a Joint Venture Audit of an operator on behalf of the client. Show less

  • IAFA Senior Consultant

    Jun 2018 - Jun 2020

  • IAFA Consultant

    Apr 2016 - Jun 2018