Position Description
Purpose:  Manage on-going compliance with The Sarbanes-Oxley Act of 2002 (SOX) and the statutory Model Audit Rule (MAR) for the Nashville based operations.  Ensure compliance with §302 and §404 of SOX and §16 of MAR regarding internal control documentation, testing and certification reporting.  SOX certification reporting is directly to AIG and DLC, whereas MAR reporting requires certification by AGLA officers directly to the state of Tennessee.

Essential Functions:
1.  Develop and maintain an overall SOX/MAR plan that covers all material and significant controls of the significant processes.  Identify the significant financial statement accounts and the related significant processes.  Include the related significant IT systems in the analysis.  Correlate and coordinate all SOX/MAR activity with DLC – Houston and AIG – New York, as necessary.  Incorporate guidance obtained from the external auditors, as well regulatory and professional sources such as the SEC, PCAOB, the AICPA, and the NAIC.
2.  Coordinate and execute testing and ensure the related business process documentation and controls testing remains current.  The documentation should include narratives, flowcharts, risk assessments, test plans, testing results, and conclusions.  Monitor and report on the status of the Summary of Aggregated Deficiencies (SADs). Work with management, as necessary, to remediate deficiencies as soon as possible.
3.  Produce quarterly summary reports showing status of controls testing and other information pertinent to management related to their §302 and §404 certifications and MAR certification within established deadlines.
4.  Coordinate documentation and testing efforts with internal audit to minimize duplication of efforts and minimize the burden on operational areas.
5.  Review internal control testing performed by Nashville based departments to ensure the format and content of the documentation is consistent, complete and conforms to the overall SOX/MAR plan.
6.  Coordinate the SOX/MAR activity with the external auditors to ensure accurate examination of internal controls over financial reporting, as well as their report on management’s assessment.
7.  As necessary, work with affected departments in developing automated and manual self assessment processes to ensure compliance with SOX and MAR.
8.  Drive process improvement as it relates to internal controls and documentation in operational areas.
9.  Perform / supervise the input of SOX documentation into the AIG software system, Open Pages.
10.  Perform other tasks as may be assigned from time to time by the Senior Vice President and Treasurer.

Position Requirements
Requirements:
1.  A bachelor’s degree in Accounting.  Minimum of 6 – 8 years public accounting and/or internal audit experience, more experience with internal control systems documentation and evaluation a plus.  CPA, CIA preferred.  Insurance experience a plus.
2.  Advanced understanding of internal control and business processes and their relationship to the financial statements and business risks.  Understanding of Committee on Sponsoring Organizations (COSO) report on Internal Control – Integrated Framework.  Understanding of information systems and applications and the inter-relationships of internal control.
3.  Written and verbal communication skills in order to interact with all levels of the organization chart locally, as well as at the DLC – Houston and AIG – New York levels.

About Us
Service. Commitment. People. Products. These are the reasons people choose to do business with American General Life Companies. And the reasons why we are the right choice for your career. At American General Life Companies, we have been keeping promises to American families and businesses for more than 150 years. Our insurers offer a broad spectrum of fixed and variable life insurance, annuities and accident and health products to serve the financial and estate planning needs of customers throughout the United States.

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