- Senior Manager, Eisner Advisory Group LLC
Michelle Marano is a Senior Manager within EisnerAmper Digital with over 15 years of experience in financial statement audits, internal audit, risk, and regulatory compliance services. Michelle assists clients with internal audit as well as regulatory compliance including Sarbanes-Oxley and Committee on Foreign Investment in the United States (CFIUS).
Michelle has worked extensively in the planning, management, and implementation of SOX testing programs including the aggregation of identified deficiencies, identification of compensating controls, and reporting of results. She has also led process automation initiatives and implementations of SOX and audit solutions. Michelle performed a pre-implementation review of CECL (Current Expected Credit Losses) to assess the design and development of all proposed policies, procedures, processes, internal controls, and key IT application systems to verify compliance with financial reporting, operational, and regulatory requirements.
Prior to joining the firm, Michelle was Assistant Director of Internal Audit at a publicly traded full-service community bank where she assisted in the overall management and development of the internal audit function to ensure quality audit work and reporting in compliance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics as promulgated by the Institute of Internal Auditors (IIA). She also ensured the appropriate audit coverage of significant risks, internal controls testing, as well as compliance with policies, procedures, laws, and regulations in each audit and led the annual risk assessment process to develop an audit plan using an appropriate risk-based methodology.