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uctivity by eliminating an average of two weeks field time during audits. Designed and implemented a department performance evaluation system to replace a nonfunctioning one. Trained four college graduates in principles of auditing that became permanent staff. Charted internal control systems for nonutility subsidiaries that pointed out system weaknesses and reduced loss risks. Accountants Company, Los Angeles, California 19781981 SemiSenior Accountant Performed audits for large publicly held corporations and mediumsized privately owned panies in manufacturing and retail industries. Audited pension and profit sharing plans. During this period, fulfilled professional experience that led to CPA certification in California. Managed small to mediumsized audits during the second year. Managed physical inventory counts for more than 25 clients. EDUCATION: University of San Diego, San Diego, California Bachelor of Science Degree, Accounting, 1978 AFFILIATIONS: American Institute of Certified Public Accountants California Society of Certified Public Accountants Board Member, Girl Scout Council LICENSES: Certified Public Accounting, California, 11111