Audit & Advisory Services (AAS) shall assist the Board of Trustees, Officers, and members of management by providing guidance and assurance that the goals and objectives of the University's academic and business units are achieved in a manner commensurate with the ethical standards and Catholic values of the University.
To this end, AAS shall facilitate the effective execution of its responsibilities by:
- Identifying and evaluating those risks inherent to the University (e.g., business, financial, information technology, operational, reputation, etc.);
- Reviewing University operations to ensure compliance with federal, state, and local regulatory agencies, as well as management instructions, policies, and procedures;
- Recommending enhancements to the current operational and technological environment to achieve and ensure the economy, effectiveness, and efficiency of its academic and business units.
The access and authority of AAS to carry out its responsibilities has been defined in the Internal Audit Charter.
Personnel
Roger P. Mahoney, CPA
Chief Audit Executive
Roger joined AAS in August 2009 with over twenty years of experience in accounting, financial reporting, internal auditing, and regulatory compliance. He was previously employed by NiSource Inc., a Fortune 500 energy company located in Merrillville, IN. From 1997 to July 2009, Roger held several management positions at NiSource including Manager of Corporate Accounting, Director of Internal Audit, and Director of Sarbanes Oxley Compliance, while also a member of NiSource’s Executive Leadership Council and Risk Management Committee. Prior to his career with NiSource, Roger spent seven years as a Division Controller for a hotel management company and three years with Universal Fire and Casualty Insurance Co. in an effort to take the company public. Roger graduated from Governors State University in 1988 with a BA in Accounting and earned his EMBA from the University of Notre Dame in 2005.
Jeremy D. Miller, CPA, MBA
Assistant Director
Before coming to the University in 2002, Jeremy was employed by Crowe Chizek & Company LLC as a staff auditor in the Commercial Services Group. While at Crowe, his duties included performing and planning audits, reviews, and compilations, as well as preparing and reviewing tax returns. In addition to quality assurance and assisting the CAE with managing the department at Notre Dame, he has primary responsibility for the department's auditing of the operations of the Athletic Department, including NCAA compliance. From January 2005 through July 2006, he also worked as a Business Process Analyst on the University's Banner HR/Payroll module implmentation team. Jeremy graduated from Purdue University in 1999 with a BS in Accounting and earned his MBA from Notre Dame in 2002.
Andrew C. Roeder, CPA, MSA
Audit Manager
Andy joined AAS as a Senior Audit Consultant in November 2003 after working for Ernst & Young LLP in Indianapolis as a Senior Auditor. Andy obtained his Bachelor of Science degree in Finance from Indiana University and his Masters in Accountancy from the University of Notre Dame. In addition to acting as the primary auditor over the University's endowment and investments, Andy reviews the work of our audit staff.
Aaron D. Frick, CIA, MBA
Senior Audit Consultant
Aaron joined AAS in October 2008. He previously worked at Conn-Selmer as Business Process/Compliance Manager. While at Conn-Selmer, his duties included Sarbanes-Oxley compliance and process improvement in the corporate office. Aaron graduated from Indiana State University in 2000 with degrees in Finance and Economics and earned an MBA from Butler in 2004.
Sarah M. Kotys
Audit Consultant
Sarah joined AAS in August 2010. Prior to coming to the University, she was employed by Crowe Horwath LLP as a senior auditor in the Public Sector Services group. During her time at Crowe, Sarah was responsible for planning and performing audits, as well as various internal process improvement projects. Sarah obtained her Bachelor of Science degree in Accounting and Marketing from Valparaiso University in May 2006.
Josh D. Davidhizar, CPA
Audit Consultant
Josh joined AAS in August 2011. He comes to the University from McGladrey & Pullen, LLP. As an Audit Associate at McGladrey, Josh performed financial statement audits and retirement plan audits, as well as preparing both personal and corporate tax returns. Josh obtained his Bachelor of Science degree in Accounting from Bethel College in May 2008.
Bridget E. Keating, CPA
Audit Consultant
Bridget joined AAS in December 2012 after four years with PricewaterhouseCoopers LLP in the Philadelphia office. As a Senior Associate in PwC's National Tax Services - Exempt Organization practice, she served tax-exempt organizations such as universities, healthcare systems, and corporate pension trusts across the country and gained experience with partnerships, corporations, estates, and other entities. She provided federal and state tax compliance and consulting service on tax planning, reporting practices, and technical issues such as unrelated business income tax and private business use. Bridget graduated from the University of Notre Dame in 2008, having studied accountancy and public policy in the Hesburgh Program in Public Service.
Mindy R. Epley
Senior Administrative Assistant
Mindy joined AAS in June 2004. She comes to the University from Quality Dining, Inc., where she was employed as a Safety & Security Assistant in the Legal Department for nine years. Prior to that, she was a stay-at-home mom for four years. Mindy began her professional career working eight years at First Citizens Bank, N.A., in Michigan City, Indiana.