Michael Nathanson, CPA, CISA

I am the Managing Director at Charles Schwab responsible for the Business Process (BP) and IT portions of five annual assessments of management’s internal control, including assessments of Internal Control over Financial Reporting (ICFR) required by Sarbanes-Oxley (SOX) and the Federal Deposit Insurance Corporation Improvement Act (FDICIA), and assessments of Internal Control Over Compliance (ICOC) required by Securities Exchange Act (SEA) Rule 17a-5. Combined, these assessments have over 700 controls and 80 IT systems in scope. In addition, I lead the Quality Assurance testing over key regulatory reports in alignment with expectations set by the Federal Reserve Board (FRB).I am a senior internal control assessment executive with a proven track record of building and leading large-scale assessment functions within complex, highly-regulated institutions. Throughout my career, I have specialized in architecting defensible testing frameworks, driving consistent and high-quality team performance, and advising management through risk and control scenarios from the very large (acquisitions) to the day-to-day (governance and control deficiency remediation). I maintain a strong executive presence, regularly collaborating with senior leaders across all three lines of defense, external auditors, and federal regulators (including the Federal Reserve Board). I keep a probing mindset to challenge existing practices with an eye on continuous improvement across core responsibilities and operational activities.From previous roles, I have experience with external IT audit and attestation engagements, including consolidated ICFR and financial statement audits, and System and Organization Controls (SOC) reporting, including SOC 1, SOC 2, and SOC 3 reports.