Mariela De La Luz
Gardena
Summary
Experienced Audit Senior Associate with expertise in financial institution audits, internal controls testing, regulatory compliance, and risk assessment within the banking industry. Proven background managing audit engagements under tight regulatory deadlines, supporting SEC and FDICIA audits, performing substantive and controls testing, and coordinating directly with clients, managers, and engagement teams. Strong understanding of GAAP, ICFR, CECL, commercial lending, deposits, and banking operations with experience supporting financial institution clients in highly regulated environments.
Overview
3
3
years of professional experience
Work History
Audit Senior Associate
[Your Firm Name]
08.2025 - 05.2026
- Led audit engagement responsibilities for financial institution clients, including project management of PBC requests, engagement timelines, and coordination between clients, managers, and partners.
- Performed internal control testing for FDICIA audits to support opinions over Internal Control over Financial Reporting (ICFR).
- Executed walkthroughs, testing, and documentation of key controls over loans, deposits, investments, allowance methodologies, and financial reporting processes.
- Assessed Allowance for Credit Losses (ACL) methodologies to evaluate compliance with CECL requirements and determine whether estimates were reasonable and supportable.
- Managed multiple audit priorities simultaneously while maintaining strict deadlines and high-quality documentation standards.
- Trained and supervised new associates by reviewing workpapers, providing technical guidance, and ensuring compliance with audit standards.
- Maintained frequent communication with clients and engagement leadership regarding audit status, open items, risks, and deliverables.
Audit Associate
[Your Firm Name]
10.2023 - 08.2025
- Performed financial statement audits for clients within consumer banking, business services, and financial institutions industries in accordance with GAAP and auditing standards.
- Conducted substantive testing, analytical procedures, recalculations, cutoff testing, and detailed workpaper documentation to support audit conclusions.
- Participated in the audit of an SEC-regulated financial institution client with approximately $3 million in revenue, operating under accelerated reporting deadlines and significant time-sensitive deliverables.
- Supported audit areas related to commercial loans, deposits, and interest income through substantive procedures and controls testing.
- Assisted in testing internal controls over loans and deposit processes to evaluate operational effectiveness and compliance with regulatory expectations.
- Developed strong understanding of banking operations, client business processes, and core banking systems including IBS Insight.
- Communicated directly with client personnel to obtain audit support, resolve issues, and track progress of audit requests.
Education
Bachelor of Arts - Business Administration
California State University, Fullerton
05.2021
Skills
- Financial Institution Audits, Internal Controls Testing (ICFR), FDICIA Audits, SEC Audit Exposure, GAAP, CECL / Allowance for Credit Losses, Substantive Testing, Analytical Procedures, Regulatory Compliance, Commercial Loans & Deposits, Risk Assessment, Audit Documentation, Microsoft Excel & PowerPoint, IBS Insight, Bilingual: English & Spanish
Timeline
Audit Senior Associate
[Your Firm Name]
08.2025 - 05.2026
Audit Associate
[Your Firm Name]
10.2023 - 08.2025
Bachelor of Arts - Business Administration
California State University, Fullerton