Burney Consulting
Finance, Internal Control, and Business Process

History with Alcoa
David Burney worked as an employee of Alcoa-Fujikura, Ltd. (AFL) for three years, with experience primarily in the areas of Finance and Self-Assessment. David assisted 15 locations of AFL with self-assessment activities.

In 2000, David introduced an accelerated method of self-assessment combined with a "living" presentation methodology which replaced printed books/materials with intranet-based documentation. This process allowed the business unit to maintain "live" documents, updated regularly, which met or exceeded Alcoa Internal Audit documentation expectations.

Tests of controls were implemented which were comprehensive and cross-referenced within the ASAT documents. Common practices were implemented within the organization. Extensive domestic and international reviews and improvements of business processes were implemented. These efforts usually resulted in improved audit scores, but more importantly, in improved business practices. This method was acknowledged in 2001 by Alcoa Internal Audit as a best practice (Michels GmbH--Germany location).

In 2002, David left Alcoa and became an external consultant for Huck Fasteners (an Alcoa business) and worked with three locations through the end of the year. The results were significantly improved business practices in Park Forest IL, Medina OH, and Livonia MI. The refined presentation method provided Huck management, as well as Alcoa Internal Audit, an efficient review of location ASATs and supporting tests of controls.

Additionally, David worked with Alcoa Internal Audit on a new web-based ASAT tool under development (TrendTracker) which over the years became the STARS system.

How Burney Consulting Can Help You
Burney Consulting helps your staff understand the auditor perspective when assessing your controls and documenting your self-assessment. In a very short time--usually one to two weeks--your revenue generating, procurement, inventory, fixed capital, human resource, and accounting processes are examined for control weaknesses. Additionally, David can assist you with your Export Import, IT, of EHS strategies.

A clear, concise plan is developed with your management to help you achieve your goals. Your plan is documented and milestones are recorded. With minimal effort from your team, your internal control environment is greatly improved and the reliability of process outputs and reports is increased.

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