PKM's Systems Assurance Services Management Team

As of

June 15, 2011

SAS 70 Reporting Standards will be replaced by Service Organization Control (SOC) Reports.

TERRENCE E. AMMONS, CPA, CISA

Partner - Systems
Accounting Technologymagazine for his work in systems assurance, advisory and consulting and internal control expertise and was interviewed by Compliance Week for an article on the effect of Sarbanes-Oxley on Service Auditor Reports (SAS 70). He is a member of the Georgia Society of CPAs and the AICPA. He is also a member of the Financial Managers Society, Georgia Financial Services Association, and the Information Systems Audit and Control Association. Terry has 21 years of experience auditing financial institutions and other financial services companies and for the last ten years has focused on Systems Assurance, Advisory and Consulting services including attestation engagements (SAS 70 and agreed-upon procedures), information technology and controls reviews for banks and insurance companies, and application and general computer controls evaluations for private and public companies.

MICHAEL A. MORRIS, CISA

Partner - Systems
Mike is a graduate of the University of Florida with a Bachelor of Arts in Economics and a minor in Business Administration. He also has a Masters of Business Administration with a major in Computer Information Systems from Georgia State University. His previous experience includes three years as an Information Management Consultant with Millican and Associates, Inc. Mike spends a significant amount of his time serving technically sophisticated service providers and large commercial financial institutions. In addition, he has managed numerous data processing center audits as well as Sarbanes-Oxley Section 404 documentation and testing procedures related to information technology controls. Mike has also developed and continues to manage the Network Vulnerability Assessment and Penetration Testing projects for PKM. Mike is a member of the Information Systems Audit and Control Association (“ISACA”).

HEATHER A. BODNER, CPA, CISA

Senior Manager - Systems
Heather is a graduate of The University of Georgia with a Bachelor of Administration in Accounting. She has a Masters of Professional Accountancy (“MPA”) from Georgia State University. Since joining PKM in 2001 she has worked in the financial statement auditing and systems assurance, advisory and consulting services worlds. She manages service organization (SAS 70 examinations) and agreed upon procedures engagements for numerous third-party service providers, including those that the Systems Group performs for one of the top financial institution processors in the nation. In addition, she has managed numerous information technology reviews and Internet banking reviews for community banks and data processing centers as well as Sarbanes-Oxley Section 404 documentation and testing procedures related to information technology controls. Heather has also performed financial statement audits of financial institutions, manufacturing and other services companies. Heather is a member of the Georgia Society of CPAs, AICPA and Information Systems Audit and Control Association (“ISACA”).

CHRISTOPHER E. BOWLER, CPA, CISA

Senior Consulting Manager - Systems
Chris is a graduate of Louisiana State University with a Bachelor of Science in Accounting with over fourteen years of experience in computer audit and internal controls consulting. Prior to joining PKM in April 2008, Chris spent twelve years working at an international accounting firm focused on the delivery of specialized assurance and advisory services dealing with the assessment and design of internal control environments. This included work for financial statement audits; internal audit risk assessments and outsourcing; Sarbanes Oxley compliance; SAS 70 examinations and Agreed-Upon Procedures engagements. The majority of his engagement assignments over the past eight years have been around clients in the technology, information communications, and entertainment industries. Chris is a member of the AICPA and Information Systems Audit and Control Association (“ISACA”).