Leon Walega

About Leon Walega

I am a hands on audit executive with experience building and leading internal audit, internal controls, and risk management functions across public and private companies. My career has been defined by balancing strategic vision with direct execution, personally conducting audits, evaluating controls, and presenting findings to Boards, Audit Committees, and executive leadership.I bring a strong SOX background, having designed and led SOX 404 compliance programs, overseen testing and remediation, and partnered extensively with Big Four audit firms to optimize reliance strategies. At Shift Technologies, I built the SOX program from the ground up for a newly public company, while at several other companies, I directed several SOX programs and launched an ERM initiative. These experiences have given me deep expertise in COSO, internal controls, and risk management, as well as the ability to embed SOX compliance into scalable audit methodologies.Beyond SOX, I specialize in audit framework design, risk based planning, governance, and regulatory compliance, holding certifications as a CIA, CFE, and CRMA. I have successfully established audit functions from scratch, integrated ERM practices, and leveraged AI and automation to enhance control testing and risk analytics. Experienced in ERP systems (E-1, SAP S/4HANA, Oracle) and GRC platforms (Workiva, AuditBoard, ACL Highbond), I collaborate across Finance, IT, and Operations to strengthen control environments and support sustainable growth.My leadership style is authentic, collaborative, and detail oriented, with a proven ability to mentor teams and deliver independent assurance at the highest levels. I am passionate about ensuring audit functions not only meet regulatory expectations but also provide strategic value to the business.

Experience

1. Senior Manager Internal Audit

   Lutron Electronics

   Jan 2024 — Present · Coopersburg, PA, US

   Currently leading the global internal audit function with a focus on value creation, risk mitigation, and control maturity. Since joining in 2024, I have rebuilt the audit function, designed and executed risk-based annual audit plans with quarterly reporting cadences to the Audit Committee and executive leadership.A key area of focus has been partnering with IT to develop and test controls in preparation for an initial SOC 2 audit, while simultaneously supporting security design, data governance, and internal controls. I also direct both domestic and international audit teams alongside co-sourcing relationships, balancing quality, efficiency, and compliance across all engagements.I am currently leading the integration of AI tools into the audit function, modernizing how we identify risk, analyze data, and deliver insights to stakeholders.

Education

• Marywood University

  BS, Accounting

  1996 — 1999

Skills

• Proficient in Microsoft Office
• Us Gaap
• Financial Reporting
• General Ledger
• Audit Management
• External Audit
• Sox
• Financial Audits
• Internal Controls
• Business Process Improvement
• Certified Internal Auditor
• Sarbanes-Oxley
• Acl
• Finance
• Management
• Enterprise Risk Management
• Accounting
• Financial Analysis
• Financial Risk
• Fraud Detection
• Risk Management
• Business Process
• Variance Analysis
• Internal Audit
• Process Improvement
• Certified Fraud Examiner
• Acl Desktop Edition
• Risk Assessment
• Corporate Fraud Investigations
• Sarbanes-Oxley Act
• Assurance
• Quality Auditing
• Auditing