Internal Audit &
Institutional Compliance Staff
Biographies
Management:
Staff:
Administration:
D. Richard
"Rick" Moyer, Associate Vice President
Mr.
Moyer is the Associate Vice
President of Internal Audit and
Institutional Compliance for Stanford University and the Stanford
University Medical Center. Prior to joining Stanford in 2006,
Rick served as the Executive Director of Audit Services and the
Institute Compliance Officer at the California Institute of Technology
(Caltech).
Mr. Moyer has over thirty years of financial and auditing experience.
Prior to joining Caltech in 2001, he held varying and increasingly
responsible positions with major defense contractors, including General
Dynamics, Martin Marietta, and Lockheed Martin. Mr. Moyer has held
positions as: Corporate Audit Director; Director of Compliance,
Productivity and Process Improvement; Director of Corporate Taxes; and
Director - Treasurer’s Office. Rick has a proven
track
record in team building as well as establishing effective internal
audit and compliance functions.
Mr. Moyer holds a bachelors degree in business
administration/accounting from San Diego State University and is a
Certified Internal Auditor (CIA). He has completed executive
financial management seminars at Washington University in St. Louis,
Northwestern University, and the University of Pennsylvania.
He
is active in the Institute of Internal Auditors (IIA). He
served
the IIA as Chairman of the International Committee for Academic
Relations, a Trustee of the Research Foundation, President of the San
Diego Chapter, and a member of the Board of Governors of the San
Gabriel Valley Chapter. He currently serves on the
IIA’s
International Committee for Professional Conferences. He has
been
a conference and seminar speaker and presenter, including the IIA
International Conference, IIA General Audit Management Conference, IIA
All Star Conference, IIA Emerging Trends Conference, ACUA Annual
Conference, and the San Diego State University Leadership Conference.
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Ada Chen,
Audit Manager
Ms. Chen joined the Internal
Audit and Institutional Compliance
Department in February 2008 as a senior auditor, primarily focused on
the University. Her responsibilities include planning,
conducting
and managing university financial, operational, compliance and
follow-up audits in support of the Senior Associate Director - Audit.
Ada is a Certified Public Accountant, Canadian Certified General
Accountant and holds a Bachelor of Science in Accounting. She
has a combined 12 years experience in audit, finance and accounting in
industry, public practice, external and internal audit and
Sarbanes-Oxley Compliance. Prior to joining Stanford
University, Ada held positions as senior auditor in a one of the
largest, global,
engineering, construction and design firms where her duties included
performing and managing financial, compliance, operational, as well as
special investigation assignments. She was also a senior
associate at PricewaterhouseCoopers LLP in Canada.
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Ranjita
Chakravarty, Senior IT Audit Manager
Ranjita joined the Internal
Audit Department of Stanford University,
in April 1998. As IT audit manager, her responsibilities
include
planning, conducting and managing system audits and providing
consulting services to various Information Systems departments at
Stanford University. Prior to joining Stanford, Ranjita was a
Manager at Coopers & Lybrand L.L.P., in their Computer
Assurance
Services practice, where she conducted, managed and coordinated IT
Audits of a variety of firms in the retail, high-tech, manufacturing
and banking industries. Prior to Coopers & Lybrand
she was
with the Corporate Internal Audit departments of two major banks in
Massachusetts - the Bank of Boston and State Street Bank.
Ranjita received her MBA from Arizona State University, her MA in
International Relations from Jawaharlal Nehru University, India and
B.A. in Political Science from Delhi University in India.
Ranjita
is a Certified Information Systems Auditor (CISA) and a Certified
Internal Auditor (CIA). She is a current member and
Past
President of ISACA – Silicon Valley chapter.
Ranjita has
presented IT audit topics at various professional organizations such as
ACUA and HEUG and has contributed articles to the ISACA journal. She
participated in the development of the Risk Dictionary available on the
ACUA website. In her spare time Ranjita is active in the Bay
area
theater and film community.
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Doris Fung,
Senior Associate Director - University & SMC Audits
Doris Fung is the Senior
Associate Director of Internal Audit
responsible for the University and Stanford Management Company
(SMC). Prior to joining Stanford in April 2007, Doris was
an
Audit Manager at Kaiser Permanente. Doris has over seventeen
years
of combined experiences in Sarbanes-Oxley compliance, project
management, business process re-engineering, IT audit, and public
accounting. She was an Audit manager at KPMG, and a Senior
Consultant at Deloitte.
Doris received her MBA from Indiana University at
Bloomington.
She is a Certified Information Systems Auditor (CISA), and a fellow
member of the Association of Chartered Certified Accountants
(ACCA). She won the “Best Female Athlete”
award in
college and represented Hong Kong in swimming events at the World
University Games.
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Nancy Heafey,
Director - Institutional Compliance
Nancy Heafey is the Director of Institutional Compliance for Stanford University. Prior to joining Stanford, Nancy was the Vice President, Deputy General Counsel and Chief Compliance Officer at Con-way Inc.
Nancy has over 8 years experience in developing, implementing and overseeing global compliance programs. Her experience includes compliance risk assessments, program development, investigations, and compliance training and education. In addition, Nancy has over 20 years’ experience in labor, employment and benefits law and litigation.
Nancy received her bachelor’s degree from Stanford University in 1986, and her juris doctorate degree from the University of California, Berkeley in 1989. After law school, Nancy practiced labor and employment law in San Francisco, CA. She joined Con-way in 1998 as corporate counsel for labor, employment and litigation matters, and assumed responsibility for the company’s corporate compliance program in 2004. She is a member of the Ethics and Compliance Officers’ Association, the Bay Area Ethics and Compliance Association, the American Bar Association, and the Association of Corporate Counsel..
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Sandra
Hemling,
Audit Manager - SLAC
Sandra Hemling has 20 years’ experience in Fortune 500 consulting, internal audit, system implementations, business process improvement, financial management and controllership. She has former Big 6 Public Accounting experience and has held previous positions as a Controller and CFO.
Sandra received her MBA, International Management from Golden Gate University, San Francisco and her BS Business Administration (Accounting and Management Information Systems) from California State University, Sacramento. Her certifications include: Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Internal Control Auditor (CICA), Certified Sarbanes Oxley Expert (CSOE), Fundamentals of Defense Acquisition (DAU) and and active United States Secret Clearance.
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Charles
Jefferis,
Audit Manager - School of Medicine
Chuck is the School of Medicine Audit Manager. Prior to joining the Stanford team in July 2010, he spent twenty five years at the University of Vermont as its Chief Audit Director, Chief Compliance Officer, and HIPAA Privacy Officer. In addition to these responsibilities, Chuck drove the University’s efforts in (1) institutional risk assessment and management and (2) an ethical “values based” management program. Prior to his years at Vermont, he was an auditor at the University of Minnesota.
With a great love of music and music education, Chuck has provided years of joyful service to his local school system’s music performance program. During that time, he established a not-for-profit music program, Mountain Music Project Inc, which provides low cost instrument lessons in the elementary schools. “Without music, life would be a mistake” - Nietzsche
Chuck served numerous years on the Association of College and University Auditors Board of Directors including as its international President in 1999. He served on the NACUBO Higher Education Awards Council. He received his B.S. in Business from Kansas University and his MBA from the University of Vermont. He is a member of the Institute of Internal Auditors, Healthcare Compliance Association, Society of Corporate Compliance and Ethics, and Fraud Examiner’s Association. Currently he is a Certified Internal Auditor, a Certified Fraud Examiner, and a Certified Sarbanes Oxley Expert candidate.
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Marsha
Murphy, Director - Medical Center
Ms. Murphy is the Senior
Associate Director of Internal Audit for
the Stanford University Medical Center, comprised of Stanford Hospital
and Clinics, Lucile Packard Children’s Hospital, and the
Stanford
University School of Medicine. Prior to joining Stanford in
2007,
Marsha served as Director of Internal Audit Services at the University
of California, Irvine.
Marsha has over thirty years of auditing experience. Prior to joining
UC Irvine, she was the Manager of Health Sciences Audits at Columbia
University in the City of New York. Prior to that position, she was the
Internal Audit Director for Creighton University in Omaha, Nebraska.
Before entering the higher education audit field, she was the Director
of Internal Audit for Northern Plain Natural Gas in Omaha, Nebraska, a
subsidiary of Enron Corporation. Prior to that, Marsha was in public
accounting and specialized in financial audits of hospitals and other
non-profit organizations.
Marsha holds a Master of Business Administration degree from Baruch
College of the City University of New York, and a Bachelor of Arts
degree in speech and theater from the State University of New York at
Oneonta. Marsha is a Certified Public Accountant (CPA), a Certified
Information Systems Auditor (CISA) and a Certified Professional Coder
(CPC). Marsha completed the 2001 Executive Leadership and
Management Institute at Stanford University, and completed the
three-year College Business Management Institute sponsored by the
University of Kentucky and the Southern Association of College and
University Business Officers (SACUBO). She was on the board of the
Association of College and University Auditors (ACUA) for eight years,
and served as the organization’s president in 2001.
She is
also a member of the Institute of Internal Auditors (IIA), the
Association of Healthcare Internal Auditors (AHIA), and the Information
Systems Audit and Control Association (ISACA).
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E.
Spencer Price, Manager - Hospitals
Spencer Price is a
Manager in Stanford University’s
Internal Audit & Institutional Compliance Department, and
joined
the department in April 2009. Spencer performs financial,
operational, and compliance audits for Stanford Hospital &
Clinics
as well as Lucile Packard Children’s Hospital. Prior to
joining
Stanford, Mr Price was a Senior Auditor at NorthShore University
HealthSystem in Evanston, Illinois.
In addition to his healthcare experience, Spencer has over 8 years of
experience as a forensic accountant and consultant with the firm, RGL
Forensics. During his tenure with RGL, he was involved in
investigative accounting and litigation support services and has
experience in the measurement of financial damages related to legal and
insurance claims, including lost profits, and property, liability and
fidelity insurance claims.
Spencer holds a Bachelor of Science Degree in Business Administration
from Menlo College. He is a Certified Public Accountant (CPA), a
Certified Fraud Examiner (CFE), and is currently pursuing a
certification as a Certified Internal Auditor (CIA). Mr Price is a
member of Institute of Internal Auditors (IIA), American Institute of
Certified Public Accountants (AICPA), Association of Certified Fraud
Examiners (ACFE) and the Association of Healthcare Internal Auditors
(AHIA).
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Elizabeth
(Beth) Walsh, Audit Manager
Elizabeth joined Stanford in
2008 as an Audit Manager with
responsibility for the Stanford Management Company. She also
assists with performing University special reviews and investigations.
Elizabeth is an experienced professional with over 25 years in
financial services and entrepreneurial endeavors. Prior to joining
Stanford in 2008, she was VP Finance for a privately-held technology
company in San Francisco and a consultant with Horn Murdock Cole, a
national firm providing finance, accounting and information technology
services. Earlier she co-founded and successfully sold a
database
publishing company that marketed reference directories to libraries and
professional offices. She began her career at Arthur Andersen in the
Financial Services Group and then spent 10 years at Bank of California
with responsibilities ranging from SEC reporting to interest rate risk
analysis.
Elizabeth received her MBA from UCLA; she is a Certified Public
Accountant in California and is also a Certified Investments
and
Derivatives auditor.
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Frank Topper, Facilitator
Frank Topper has been a full time facilitator since 1988, designing and facilitating hundreds of planning, process improvement, and self-assessment sessions. He assisted in the development of, and refinements to, Stanford’s approach to Risk and Control Self-Assessment, Enterprise Risk Assessment, and Enterprise Risk Management. Frank graduated from Syracuse University and has worked for Merrill Lynch, Sun Company, and the University of Pennsylvania in various technology roles.
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Niloufar
Alian, Senior Auditor
Niloufar Alian is a Senior Internal Auditor for Stanford University, School of Medicine. Prior to joining Stanford in July 2010, Niloufar was a Senior Internal Auditor at Riverside County, Auditor-Controller Department. She has over seven years of experience of operational and financial auditing and accounting in various areas such as contracts and grants, healthcare, constructions, IT and many others. She also worked as an internal auditor for Air Force Audit Agency for three years prior to working for Riverside County.
Niloufar graduated from University of California, Riverside with her under graduate degree in Business, concentrating in Accounting in July 2004 and received her MBA from Webster University in July 2007. She is also a fellow member of Institute of Internal Auditor and Institute of Fraud Examiners. Currently, she is studying to become a Certified Fraud Examiner.
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Chester
Chu, Senior IT Auditor
Chester Chu is a Senior IT
Auditor in Stanford University’s Internal Audit &
Institutional Compliance Department. He joined the department
in September 2010 and focuses on information technology audits for
Stanford Hospital & Clinics and Lucile Packard
Children’s Hospital. Prior to joining Stanford, Chester was
an Audit Director at Kaiser Permanente. Chester has over
twenty-five years of healthcare, banking, finance, IT and system
implementation experience.
Chester received his Bachelor of Science Degree in Business
Administration with a dual emphasis in Finance and Information Systems
from San Francisco State University. He is a Certified
Information Systems Auditor (CISA) and Certified Internal Auditor
(CIA). He is a member of the Institute of Internal Auditors (IIA),
Information Systems Audit and Control Association (ISACA), and the
Association of Healthcare Internal Auditors (AHIA).
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Jason
Garcia,
Compliance Analyst
Bio pending.
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Elena
Gheorghe,
Auditor
Elena joined Stanford University’s Internal Audit and Institutional Compliance Department as an Associate Auditor in 2010, and was promoted to Auditor in 2011. Her responsibilities include planning and conducting financial, operational, compliance, and follow-up audits throughout the University.
Prior to joining Stanford, Ms.
Gheorghe was an Assurance Associate with PricewaterhouseCoopers LLP,
focusing on the Life Science and Venture Capital areas. Her
responsibilities included performing audits of financial statements,
Sarbanes-Oxley compliance projects, reviews of quarterly financial
information, and audits of internal control over financial reporting.
Elena holds a Bachelor of Science degree in Accounting from Santa Clara
University. She is a Certified Public Accountant (CPA), a Certified Internal Auditor (CIA), and a Certified Fraud Examiner (CFE). She is also a
fellow member of the California Society of CPAs (CalCPA), the Institute
of Internal Auditors (IIA), the Association of College and
University Auditors (ACUA), and the Association of Certified Fraud Examiners (ACFE).
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Vrinda
Gopal,
Senior Auditor
Vrinda Gopal is a Senior
Auditor in Stanford University’s
Internal Audit & Institutional Compliance Department.
She
joined the department in June 2010 and performs financial, operational
and compliance audits for Stanford Hospital & Clinics and
Lucile
Packard Children’s Hospital. Prior to joining Stanford, Ms.
Gopal
was Manager – Enterprise Risk Services at Deloitte, San Jose.
Vrinda has over 11 years of experience in public accounting firms where
she worked in audits of Financial Statements, Internal audits in
Financial & IT processes, Sarbanes-Oxley compliance project
management, Oracle ERP Application implementation and SAS 70 audits.
Vrinda is a Certified Public Accountant (CPA) and Associate Chartered
Accountant (ACA). She is a member of American Institute of Certified
Public Accountants (AICPA), Institute of Chartered Accountants of India
(ICAI), Institute of Internal Auditors (IIA), and the Association of
Healthcare Internal Auditors (AHIA).
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Tracie
Kraftenberg, Senior Auditor
Ms. Kraftenberg joined Stanford
in October 2008, and performs
financial, operational, and compliance audits. Prior to joining
Stanford, Tracie was a Principal Auditor at UC San Francisco.
Tracie has 20 years of work experience, which include 10 years as an
audit professional. She has held roles as an auditor and audit manager
where her responsibilities included performing and/or managing audit,
consulting, and investigation engagements, as well as representing the
audit function on executive-level compliance and systems implementation
committees. Her audit experience spans the government, financial
services, and higher education industries.
Tracie holds two Bachelor of Science Degrees (Accountancy and Computer
Information Systems) from Arizona State University. She is a Certified
Internal Auditor (CIA), a Certified Fraud Examiner (CFE), and has won
two awards for performance on professional certification exams. Her
audit interests include professional practice standards, staff
development & training, and quality control.
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Winnie
Lee,
Senior
Auditor
Winnie Lee is a Senior Internal
Auditor with primary responsibility
for Stanford Management Company. She also assists in the performance of
University special reviews.
Prior to joining Stanford in October 2010, Ms. Lee was a Senior
Associate in KPMG’s Internal Audit & SOAS Strategic
Sourcing
practice. She has over 12 years of banking, internal audit,
and
SOX 404 experience in the following areas: Treasury, Capital Markets,
and Consumer Banking. Prior to joining KPMG, Ms. Lee worked
at
the PricewaterhouseCooper’s Consumer Finance Group as a
Senior
Associate assisting clients on projects related to mortgage banking and
consumer credit and also in the Internal Audit Services practice for 4
years. Additionally, she worked as an Internal Control
Analyst
within the treasury function and as a Senior Audit Consultant at
Washington Mutual Bank for 5 years.
Winnie received her Bachelor of Arts in Business Administration (Finance and Marketing) from University of Washington in Seattle, WA. She is a Certified Investments and Derivatives Auditor (CIDA) and Certified Fraud Examiner (CFE). She is also a member of the Institute of Internal Auditors (IIA), the Association of College and University Auditors (ACUA), and the Association of Certified Fraud Examiners (AFCE).
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Jessica
Leitch,
Senior
Auditor
Ms. Leitch is a Senior Auditor
in Stanford University’s
Internal Audit & Institutional Compliance Department. She
joined
Stanford’s Internal Audit and Institutional Compliance
Department
in November 2010, and is responsible for performing financial,
operational and compliance audits. Prior to joining Stanford,
Jessica was a contractor at Macias Gini & O’Connell
LLP
(MGO), in their assurance services practice, where she conducted
external audits. She has over 12 years of public accounting
and
auditing experience in various industries, including governmental
entities (colleges, school districts, and joint power authorities),
federal programs, healthcare, employee benefit plans, title companies,
and banking.
Ms. Leitch holds a Bachelor of Science Degree in Business
Administration with an option in Accounting from California State
University, Chico. She is a Certified Public Accountant (CPA) and
Certified Fraud Examiner (CFE). She is a member of the California
Society of Certified Public Accountants (CalCPA), Association of
Certified Fraud Examiners (ACFE), and the Institute of Internal
Auditors (IIA).
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Amy
McGuire,
Senior IT Auditor
Amy McGuire joined the Internal Audit and Institutional Compliance department in May 2011 and performs University information technology audits. Prior to joining IAIC, Amy worked in various industries as a programmer. She has a Bachelor of Science Degree in Computer Information Systems and is currently pursuing her certification as a Certified Internal Auditor.
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Luisa
Pauga, Associate Auditor
Luisa Pauga is an associate
auditor in the Internal Audit and
Institutional Compliance Department. Her responsibilities
include
performance of departmental compliance, operational and other audits
throughout the University.
In her 23 years at Stanford, Luisa has a range of administrative
experiences including administrative coordinator for the
department. She was promoted to Associate Auditor in May 2006
after
receiving her Bachelor of Science Degree in Business Management from
Menlo College. She is currently working towards her CIA
certification.
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Salesh
Sharma, Senior Auditor
Salesh Sharma joined
Stanford’s Internal Audit and
Institutional Compliance Department in November 2008 as a staff auditor
and was promoted to Senior Auditor in 2011. He is
responsible for performing financial, operational and compliance
audits. Prior to joining Stanford, Salesh has 4 years of audit
experience; most recently, he was a senior accountant with
PricewaterhouseCoopers, Fiji, with responsibilities for planning and
performing assurance services, providing accounting assistance to
non-audit clients and preparation of client tax returns. Mr.
Sharma’s audit experience includes manufacturing industries,
non-profit organizations, financial services, and government agencies.
Salesh holds two Bachelor of Arts Degrees from the University of the
South Pacific, in Accounting & Financial Management, and
Information Systems. He is a member of the Institute of Internal
Auditors. Mr. Sharma is currently pursuing his certification as a
Certified Internal Auditor.
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Cindy
Yu,
Senior Auditor
Cindy Yu is a Senior Auditor in Stanford University’s Internal Audit & Institutional Compliance Department. She joined the department in August 2010 and performs financial, operational and compliance audits for Stanford Hospital & Clinics and Lucile Packard Children’s Hospital. Prior to joining Stanford, Ms. Yu was a Lead Auditor at Blue Shield of California in San Francisco.
Cindy has over 18 years of public accounting, finance, and auditing experience in various industries, including healthcare, airports, marine terminals, entrepreneurial companies and non-profits. Her responsibilities included financial and operational assignments, system implementation projects and preparation of client tax returns.
Ms. Yu holds a Bachelor of Science Degree in Business Administration from Oregon State University. She is a Certified Public Accountant (CPA) and Certified Internal Auditor (CIA). She is a member of the Oregon Society of Certified Public Accountants (OSCPA), Institute of Internal Auditors (IIA), Information Systems Audit and Control Association (ISACA), and the Association of Healthcare Internal Auditors (AHIA). .
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Tracy
Holt, Executive
Assistant
Tracy Holt joined Internal
Audit and Institutional compliance in
July 2010. Prior to joining Stanford Tracy worked for Central Michigan
University in the Office of Student Life.
Tracy has over 15 years of administrative experience in
higher education.
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