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David K. Hanley, CPA, CFE, is a Director with our Asset Based Lending Group, which provides collateral examination assistance to asset based lenders. He is responsible for the coordination and completion of all asset based and collateral monitoring field examinations. He has developed internal procedures, programs, questionnaires and checklists within the firm, and has contributed to further automation of the field examination process. His experience and involvement with this specialized service area of the firm has enabled him to provide lending institutions with insight into the application of additional field examination procedures which serve to improve asset protection. In addition, Mr. Hanley has extensive experience in evaluating accounting procedures employed within various organizations. He has been responsible for coordinating personnel and assessing controls to determine whether policies and procedures are adequate to properly provide users with the required information to be used in making critical decisions. Mr. Hanley is a Certified Public Accountant licensed in the State of New York. He is also a Certified Fraud Examiner. Mr. Hanley has been involved in a number of fraud cases during his career. He also conducts seminars and fraud awareness emphasizing procedures, controls and methods. He graduated with a Bachelor of Science in accounting from Rider College and has an MBA from the State University of New York at Buffalo. Mr. Hanley joined Freed Maxick in 1988 as a staff accountant, and became a Director at Freed Maxick & Battaglia in 1998. During his professional career, he has developed a broad background in the manufacturing, distribution and retail industries through his audit and consulting activities. Mr. Hanley is a member of the American Institute of Certified Public Accountants, the Buffalo Chapter of the New York Society of Certified Public Accountants. | 