NewAuditor Capstone Logistics LLCAuditorRomulus, MICommunicate violations by gathering up to 30 photographs using multiple angles if necessary. Identify and document root causes through tablet procedures.
NewWarehouse Auditor Capstone Logistics LLCWarehouse AuditorRomulus, MICommunicate violations by gathering up to 30 photographs using multiple angles if necessary. Identify and document root causes through tablet procedures.
Associate Director Audit Services University of MichiganAssociate Director Audit ServicesAnn Arbor, MIProfessional certification in a related area, specifically Certified Information Systems Auditor (CISA) or Certified Information Systems Security Professional (CISSP); other acceptable core credentials include Certified Internal Auditor (CIA) or Certified Public Accountant (CPA). This position requires strong analytical, communication, and relationship-building skills to interact with leadership, faculty and staff across the university, communicate complex issues clearly and professionally, and contribute to a collaborative team environment focused on continuous improvement and high-quality client service.
NewSenior Audit Associate (Client Service) Doeren Mayhew CPAs and AdvisorsSenior Audit Associate (Client Service)Troy, MIThe role serves as a trusted advisor to clients, exercises professional judgment on accounting and assurance matters, supports engagement quality and profitability objectives, and contributes to employee development through coaching, mentoring, and leadership. Plan and manage smaller engagements or sections of the audit; ensuring that projects are at or below budget (i.e. communicating with associates on scheduling issues or delays, mitigating excessive billable hours posted to WIP.
Dealer Audit Manager Stellantis NVDealer Audit ManagerAuburn Hills, MIThe Manager will be responsible for determining and scheduling dealers to audit, providing coaching and support to auditors, supporting claims validation, reviewing audits performed by staff, identifying root causes and systemic issues, recommending improvement opportunities, supporting Dealer appeals, and maintaining positive and productive relationships with internal stakeholders. The Dealer Audit Warranty Manager is responsible for leading and supervising dealer auditors and supporting the Dealer Audit organization in planning, executing, and reporting audit results associated with dealership warranty activities.
Internal Audit Manager iMPact Business Group, Inc.Internal Audit ManagerPontiac, MIOur client is seeking an Internal Audit Manager based in Pontiac, MI, to oversee and execute internal audit initiatives that enhance internal controls, ensure compliance, and promote operational efficiency. Reporting directly to senior audit leadership, you'll manage end-to-end audit processes-from planning and fieldwork to reporting and presenting key findings to executive stakeholders.
Appeals Audit Specialist McLaren Health Care CorpAppeals Audit SpecialistGrand Blanc, MIAttends continuing education sessions to maintain competency and knowledge of regulations in denials, utilization management, care management, clinical documentation, and leadership skills and participates in ongoing leadership training offered by ACMA. Provides support in response, tracking and completion of all payer audit/denial/appeal activity to ensure that timelines in the process are met, including requests for medical record documentation and the filing of responses and appeals.
Senior Auditor of Internal Audit and Compliance Archdiocese of DetroitSenior Auditor of Internal Audit and ComplianceDetroit, MichiganStrong ability to lead SVdPD to the best outcomes for the entire organization by building consensus among all levels, including internal staff, board of directors and board-level committees, Districts and Conferences. The Senior Auditor of Internal Audit and Compliance optimizes efficiency by identifying possible non-compliance or sources of waste and is directly responsible for identifying and assessing areas of business risk.
NewAudit Associate Doeren Mayhew CPAs and AdvisorsAudit AssociateTroy, MIDoeren Mayhew Assurance is a licensed independent CPA firm that provides attest services to its clients, and Doeren Mayhew Advisors, LLC and its subsidiary entities provide tax and business consulting services to their clients. The Audit Associate will have the opportunity to work as a member of an engagement team serving a diverse client base of industries such as manufacturing, construction, dealerships, governmental and non-profit, wholesale and distribution, retail, restaurant and more.
Internal Audit Manager - IT VenteonInternal Audit Manager - ITPlymouth, MIMaintain close, proactive engagement with senior IT leadership to stay ahead of emerging risks, align on risk ownership, and ensure timely visibility and response to key technology and cybersecurity exposures. The Audit Manager is a key leader within the Internal Audit function with primary responsibility for IT audit execution and IT-related SOX compliance coordination supporting the SOX Project Management Office.
Audit Senior UHYAudit SeniorFarmington Hills, MichiganThe Audit Senior Accountant leads client engagements, maintains client relationships, and acts as a liaison between overseeing the work of internal staff and working closely with internal leaders, to ensure high-quality work is conducted and delivered to our clients. UHY is one of the nation’s largest professional services firms providing audit, tax, consulting and advisory services to clients primarily in the dynamic middle market.
Cybersecurity IT Audit Manager Plante & MoranCybersecurity IT Audit ManagerSouthfield, Michigan$123,000–$160,000 / yearManaging multiple client projects, and teams with responsibilities over the full project lifecycle including scoping, budgeting, resourcing, leading client discussions, providing quality assurance of engagement deliverables, and interactions with client stakeholders. But dig a little deeper, and you’ll see what makes us different: we’re a relatively jerk-free firm (hey, nobody ‘s perfect) with a world-class culture, consistent recognition as one of Fortune Magazine’s “100 Best Companies to Work For,” and an endless array of opportunities.
Auditing Specialist Wayne Regional Educational Service AgencyAuditing SpecialistWayne, MIDistrict: Wayne County RESA Additional Information: Show/Hide. id='p32126_1166'>Auditing Specialist JobID: 32126.
Internal Audit Analyst (Hybrid, M- W in office) Pet Supplies PlusInternal Audit Analyst (Hybrid, M- W in office)Livonia (Headquarters), MichiganFull timeAs a member of the Internal Audit function, you will support the effectiveness of internal controls, contribute to risk‑based audit activities, and participate in cross‑functional programs spanning Loss Prevention, Store Safety, and Enterprise Risk Management. Pet Supplies Plus is ranked No. 31 overall in Entrepreneur Magazine's 2026 Franchise 500® list and is the Top Full-Service Pet Supplies Franchise for its exceptional performance in areas including financial strength and stability, growth rate and system size.
Internal Audit Analyst (Hybrid, M W in office) Pet Supplies Plus LLCInternal Audit Analyst (Hybrid, M W in office)Livonia, MIAs a member of the Internal Audit function, you will support the effectiveness of internal controls, contribute to risk‑based audit activities, and participate in cross‑functional programs spanning Loss Prevention, Store Safety, and Enterprise Risk Management. Pet Supplies Plus is ranked No. 31 overall in Entrepreneur Magazine''s 2026 Franchise 500 list and is the Top Full-Service Pet Supplies Franchise for its exceptional performance in areas including financial strength and stability, growth rate and system size.
Senior Audit Associate Doeren Mayhew CPAs and AdvisorsSenior Audit AssociateTroy, MIDoeren Mayhew Assurance is a licensed independent CPA firm that provides attest services to its clients, and Doeren Mayhew Advisors, LLC and its subsidiary entities provide tax and business consulting services to their clients. The Senior Audit Associate will have the opportunity to work as a member of an engagement team serving a diverse client base of industries such as manufacturing, construction, dealerships, governmental and non-profit, wholesale and distribution, retail, restaurant and more.
Capital Expenditure Audit Manager Stellantis NVCapital Expenditure Audit ManagerAuburn Hills, MIThe Capital Expenditure Claim Audit Manager is responsible for leading, supervising, and performing audits of supplier cancellation and change‑related claims involving capitalized assets and capital‑related cost exposures. In addition to supervising audit staff, the Manager is expected to independently perform audits, lead complex or escalated matters, review workpapers, ensure audit quality and consistency, and communicate results to management.
Internal Audit Manager May Mobility IncInternal Audit ManagerMI$135,000–$160,000 / yearBased in Ann Arbor, Michigan, May develops and deploys autonomous vehicles (AVs) powered by our innovative Multi-Policy Decision Making (MPDM) technology that literally reimagines the way AVs think. At May Mobility, we're committed to building a diverse, inclusive, and authentic workforce, so if you're excited about this role but your previous experience doesn't align perfectly with every qualification, we encourage you to apply anyway!
Audit Analytics & Investigations Lead Masco CorpAudit Analytics & Investigations LeadLivonia, MIE-Verify is an Internet-based system operated by the Department of Homeland Security (DHS) in partnership with the Social Security Administration (SSA) that allows participating employers to electronically verify the employment eligibility of their newly hired employees in the United States. Masco's Internal Audit Department continues to be a source of talent for the organization, with a consistent track record of developing leaders who progress into broader roles across Masco Headquarters and Business Units.
Dealer Audit - Data Analyst \u0026 AI Solutions Stellantis NVDealer Audit - Data Analyst \u0026 AI SolutionsAuburn Hills, MIIn this role, you will develop and respond to requests for data analysis to present a coherent vision of business activities, assisting the Dealer Audit teams and key stakeholders in making data-driven decisions. 5+ years of (total) experience in the following areas: Automotive (Retail) - In-depth knowledge of dealership retail processes and procedures, with emphasis on fixed operations departments.
Internal Audit Manager AAA Southern New EnglandInternal Audit ManagerMIBy continuing to invest in more advanced technology, pursuing innovative products, and hiring a highly skilled workforce, AAA continues to build upon its heritage of providing quality service and helping our members enjoy life's journey through insurance, travel, financial services, and roadside assistance. Important Note: ACG's Compensation philosophy is to provide a market-competitive structure of fair, equitable and performance-based pay to attract and retain excellent talent that will enable ACG to meet its short and long-term goals.
Audit & Assurance Manager - Financial Institutions Rehmann RobsonAudit & Assurance Manager - Financial InstitutionsTroy, MichiganOur associates are our greatest assets and we provide programs and benefits that encourage growth and development and align with their needs and goals. When you join our team, you can count on exceptional support, encouragement, and guidance from your colleagues and from leadership.
IT Manager, Audit Services Trinity HealthIT Manager, Audit ServicesLivonia, MIContinuously read small print, frequent ability to hear normal sounds & voice patterns, able to give/receive instructions & other verbal communications in-person & over the phone/computer/device/equipment assigned with some background noise. Indirect / Healthcare Support Services: (OSHA: Healthcare support services mean services that facilitate the provision of healthcare services.).
Audit Principal - Local Government and NFP UHYAudit Principal - Local Government and NFPFarmington Hills, MichiganUHY is one of the nation’s largest professional services firms providing audit, tax, consulting and advisory services to clients primarily in the dynamic middle market. As an Audit Principal, you will hold a pivotal leadership role responsible for driving the strategic direction of our audit practice, specifically in the governmental & nonprofit sectors.
NewAudit Associate Doeren Mayhew & Co., P.CAudit AssociateTroy, MIDoeren Mayhew Assurance is a licensed independent CPA firm that provides attest services to its clients, and Doeren Mayhew Advisors, LLC and its subsidiary entities provide tax and business consulting services to their clients. The Audit Associate will have the opportunity to work as a member of an engagement team serving a diverse client base of industries such as manufacturing, construction, dealerships, governmental and non-profit, wholesale and distribution, retail, restaurant and more.
NewSenior Accountant: Audit, SEC & FP&A Leader Atlantic GroupSenior Accountant: Audit, SEC & FP&A LeaderDetroit, MI$100,000–$110,000 / yearThis in-office role requires a Bachelor's degree in Accounting, a CPA certification (preferred), and 3+ years of public accounting experience, ideally with a Big Four firm. A leading consulting firm is seeking a Senior Accountant (Audit & Financial Reporting) in Detroit, MI.
Audit Manager UHYAudit ManagerAnn Arbor, MichiganUHY is one of the nation’s largest professional services firms providing audit, tax, consulting and advisory services to clients primarily in the dynamic middle market. We are trailblazers who bring our experience from working within numerous industries to our clients so that we can provide them with a 360-degree view of their businesses.
Supplier Claims Audit Manager Stellantis NVSupplier Claims Audit ManagerAuburn Hills, MIThe Lead Auditor will interact extensively with suppliers, Purchasing, Supply Chain, Engineering, Finance, and Program Management, applying sound judgment across engineering program governance, tooling approval trails, supply chain compliance, and commercial pricing mechanisms. In addition to performing complex audits, this role provides day‑to‑day functional leadership to Supplier Claims Auditors, including work planning, technical guidance, coaching, and quality review of audit workpapers and conclusions.
NewDirector, Global IT Audit Ford Motor CoDirector, Global IT AuditDearborn, MIDevelop a risk-based technology audit plan; assist in assessing areas of risk requiring technology audit procedures; and execute technology audit procedures based on risk and impact to the business, across different applications, technologies and business processes, and in collaboration with internal and external partners and monitor completion of planned actions. Be responsible for the examination and analysis of technology and business risks by performing risk assessments, developing audit plans, execute audit work, and preparing audit reports.
Manager , Audit & Assurance Growth Deloitte Touche Tohmatsu LtdManager , Audit & Assurance GrowthMI$84,300–$173,300 / yearYou will also help to drive a growth culture mentality within the A&A practice via meeting with and presenting to partners and staff as well as training them on tools, creating reports as needed, and building and maintaining knowledge of your assigned industry(ies) and geography(ies). Be a trusted advisor to the office and growth leaders in your market(s) and serve as a champion of Deloitte's Green Dot mindset by bringing insights, leading practices, and creative thinking to support them in their growth efforts.
Senior Associate (Audit & Tax) Rödl UsaSenior Associate (Audit & Tax)Detroit, MichiganAs the preferred accounting, auditing, tax, and business consulting professional services firm of German-speaking and other international entities, you will benefit from the extensive experience of our U.S. certified public accountants, as well as our bilingual staff of professionals, many of whom also carry international certifications (StB, WP, Dottori Commercialisti, CA). Every day, RÖDL employees are immersed in a diverse intercultural setting where it's common to hear colleagues or clients speaking different languages, sharing cultural traditions from their home countries, or explaining unique perspectives.
Internal Audit/SOX - Manager PricewaterhouseCoopers LLPInternal Audit/SOX - ManagerDetroit, MI$99,000–$232,000 / yearBachelor's Degree in Accounting, Finance, Management Information Systems, Management Information Systems & Accounting, Computer and Information Science, Computer and Information Science & Accounting, Economics, Economics and Finance, Economics and Finance & Technology, Business Administration/Management, Engineering, Accounting & Technology, Mathematics. At PwC, our people in audit and assurance focus on providing independent and objective assessments of financial statements, internal controls, and other assurable information enhancing the credibility and reliability of this information with a variety of stakeholders.
2027 Audit or Tax Entry Level Staff Plante & Moran2027 Audit or Tax Entry Level StaffSouthfield, MichiganBut dig a little deeper, and you’ll see what makes us different: we’re a relatively jerk-free firm (hey, nobody ‘s perfect) with a world-class culture, consistent recognition as one of Fortune Magazine’s “100 Best Companies to Work For,” and an endless array of opportunities. Generally, experienced hires are not hired at or near the maximum salary range, as compensation decisions take into account a wide variety of factors, including but not limited to: responsibilities, education, experience, knowledge, skills, and geography.
IT Audit, Cybersecurity & Risk Advisory Senior (HITRUST) Baker Tilly Virchow KrauseLLPIT Audit, Cybersecurity & Risk Advisory Senior (HITRUST)MI$85,910–$162,890 / yearWhat you will do: Work closely with client executives and management teams to understand their businesses and assist in identifying and managing financial and operational risks within their business systems to ensure technology risks are managed: Develop in-depth knowledge of clients businesses and industries by having direct client interaction while working on multiple aspects of an engagement. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are independent members of Baker Tilly International, a worldwide network of independent accounting and business advisory firms in 141 territories, with 43,000 professionals and a combined worldwide revenue of $5.2 billion.
IT Audit, Cybersecurity & Risk Manager (HITRUST) Baker Tilly Virchow KrauseLLPIT Audit, Cybersecurity & Risk Manager (HITRUST)Southfield, MI$123,840–$234,770 / yearBaker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are independent members of Baker Tilly International, a worldwide network of independent accounting and business advisory firms in 141 territories, with 43,000 professionals and a combined worldwide revenue of $5.2 billion. Baker Tilly is a leading advisory, tax and assurance firm, providing clients with a genuine coast-to-coast and global advantage in major regions of the U.S. and in many of the worlds leading financial centers New York, London, San Francisco, Los Angeles, Chicago and Boston.
Audit Supervisor ZFAudit SupervisorNorthville, MIThis role also does not include any immigration-related support, including—but not limited to—being listed on government forms, providing documentation for work authorization, coordinating with universities, or participating in training plans or other procedures related to visa status (e.g., H-1B, TN, F-1 OPT/CPT, J-1, O-1, L-1, E-3, and any other status requiring employer sponsorship or immigration-related support). + Creation of Audit reports, including findings, finding classification based on business impact, and agreement on measures to mitigate identified risks.
Program Product Audit Specialist Stellantis NVProgram Product Audit SpecialistAuburn Hills, MIMission: Ensure that vehicle product quality is correctly measured, assessed, and aligned with customer expectations throughout the project lifecycle (from development to industrialization), across plants and regions. Take correction decisions as soon as possible in order to avoid increasing outstanding rework area (issues on retouching costs and customer delivery time).
Senior Audit Associate Doeren Mayhew & Co., P.CSenior Audit AssociateTroy, MIDoeren Mayhew Assurance is a licensed independent CPA firm that provides attest services to its clients, and Doeren Mayhew Advisors, LLC and its subsidiary entities provide tax and business consulting services to their clients. The Senior Audit Associate will have the opportunity to work as a member of an engagement team serving a diverse client base of industries such as manufacturing, construction, dealerships, governmental and non-profit, wholesale and distribution, retail, restaurant and more.
Audit or Tax 2027 Internship RehmannAudit or Tax 2027 InternshipTroy, MichiganDemonstrating working knowledge of clients' accounting systems, including computer control structure and environment, and assessing the effectiveness of controls. Identifying and drafting relevant management letter comments, supported by factual information corroborated with appropriate client personnel.
Implementation Consultant (Audit Suite) Thomson Reuters CorpImplementation Consultant (Audit Suite)MI$85,500–$158,700 / yearFinally, Thomson Reuters offers the following additional benefits: optional hospital, accident and sickness insurance paid 100% by the employee; optional life and AD&D insurance paid 100% by the employee; Flexible Spending and Health Savings Accounts; fitness reimbursement; access to Employee Assistance Program; Group Legal Identity Theft Protection benefit paid 100% by employee; access to 529 Plan; commuter benefits; Adoption & Surrogacy Assistance; Tuition Reimbursement; and access to Employee Stock Purchase Plan. Industry Competitive Benefits: We offer comprehensive benefit plans to include flexible vacation, two company-wide Mental Health Days off, access to the Headspace app, retirement savings, tuition reimbursement, employee incentive programs, and resources for mental, physical, and financial wellbeing.
Senior Internal Audit Consultant University of Michigan Credit UnionSenior Internal Audit ConsultantAnn Arbor, MichiganMaintains knowledge of credit union regulatory requirements including BSA, OFAC, USA PATRIOT Act, AML, SAFE Act, CFPB regulations, and Customer Identification Program, and assesses organizational adherence to these requirements. What you’ll be doing in this role: Leads and performs operational, compliance, and regulatory audits, assessing the effectiveness of internal controls, governance, and risk management practices across UMCU functions.
Medical Director - Clinical Denial Recovery Unit (CDRU)/Payor Audit Henry Ford HospitalMedical Director - Clinical Denial Recovery Unit (CDRU)/Payor AuditDetroit, MIParticipate as a clinical expert in payer negotiations and escalations, Accounts Receivable Reconciliation Group (AARGs) and Medical Director Meetings (MDMs), and during Administrative Law Judge (ALJ) hearings for denied cases. Responsible for strategic and operational leadership and oversight of programs and initiatives including denials management, performance improvement, regulatory, compliance, and risk with an expectation of national top decile performance.
Audit/Tax Senior Novogradac & Company LLPAudit/Tax SeniorDetroit, MichiganAt this level, the Senior Accountant should function with minimal supervision, and increased focus is placed on supervising and mentoring Staff, independent problem solving, strengthening client relationships and increasing team profitability. Bachelor’s degree, preferably in accounting or finance (advanced degree is a plus), and 3-5 years of experience in public accounting and/or appropriate balance of education and work experience.
NewImplementation Consultant (Audit Suite) Thomson ReutersImplementation Consultant (Audit Suite)Ann Arbor, MichiganFinally, Thomson Reuters offers the following additional benefits: optional hospital, accident and sickness insurance paid 100% by the employee; optional life and AD&D insurance paid 100% by the employee; Flexible Spending and Health Savings Accounts; fitness reimbursement; access to Employee Assistance Program; Group Legal Identity Theft Protection benefit paid 100% by employee; access to 529 Plan; commuter benefits; Adoption & Surrogacy Assistance; Tuition Reimbursement; and access to Employee Stock Purchase Plan. Industry Competitive Benefits: We offer comprehensive benefit plans to include flexible vacation, two company-wide Mental Health Days off, access to the Headspace app, retirement savings, tuition reimbursement, employee incentive programs, and resources for mental, physical, and financial wellbeing.
NewStaff Accountant Intern: Tax & Audit (Remote/Hybrid) Dormont Manufacturing CompanyStaff Accountant Intern: Tax & Audit (Remote/Hybrid)Detroit, MIRemoteDormont Manufacturing Co in Detroit is looking for interns in public accounting to gain hands-on experience and support clients in tax and audit tasks. Candidates pursuing a degree in accounting or finance are encouraged to apply for this enriching experience.#J-18808-Ljbffr.
Senior Analyst, Rebate and Audit - SMC Blue Cross and Blue Shield AssociationSenior Analyst, Rebate and Audit - SMCMIRemote$88,500–$110,500 / yearA candidate's position within the hiring range may be based on several factors including, but not limited to, specific competencies, relevant education, qualifications, certifications, relevant experience, skills, seniority, performance, shift, travel requirements, and business or organizational needs. 5-8 years of work experience in a health care analyst, including health plan, health system, pharmacy and medical experience in managed care or specialty pharmacy with 3 years minimum at a health plan or PBM experience in medical and/or pharmacy drug management.
Attest Services-IT Audit Manager Grant Thornton LLPAttest Services-IT Audit ManagerSouthfield, MIYour day-to-day may include: • Overseeing multiple client engagements, including scoping, project scheduling, quality review and managing to budget • Listening and communicating clearly with clients about engagement expectations and assessment of each organization's level of risk • Planning, executing and completing engagements to evaluate and test IT controls and identify areas of risk and providing support to financial statement audits • Working with clients and audit teams to identify and promptly resolve audit-related issues • Teaming with Grant Thornton colleagues on proposals and business development activities • Training and supervising less experienced team members and providing consistent, regular feedback • Working at a client site, with your team in the office or remotely. In the U.S., Grant Thornton delivers professional services through two specialized entities: Grant Thornton LLP, a licensed, certified public accounting (CPA) firm that provides audit and assurance services ― and Grant Thornton Advisors LLC (not a licensed CPA firm), which exclusively provides non-attest offerings, including tax and advisory services.
Clinical Documentation Specialist Audit Coordinator (Remote) Trinity HealthClinical Documentation Specialist Audit Coordinator (Remote)Livonia, MIRemote$41.43–$62.15 / hourDemonstrates understanding of and facilitates appropriate clinical documentation, to ensure that the medical necessity, severity of illness, risk of mortality, accurate coding, clinical evidence, resources consumed, and level of services provided are accurately reflected in the health record. Responsible for reviewing and/or auditing medical record clinical documentation to support the medical necessity, severity of illness, risk of mortality, accurate coding, clinical evidence, resources consumed, and level of services rendered to all patients.
Director, Information Security Audit & Compliance (Global) Grant Thornton LLPDirector, Information Security Audit & Compliance (Global)MI$172,000–$258,000 / yearIn the U.S., Grant Thornton delivers professional services through two specialized entities: Grant Thornton LLP, a licensed, certified public accounting (CPA) firm that provides audit and assurance services - and Grant Thornton Advisors LLC (not a licensed CPA firm), which exclusively provides non-attest offerings, including tax and advisory services. With $2.7 billion in revenues and more than 50 offices spanning the U.S., Ireland and other territories, the platform delivers a singular client experience that includes enhanced solutions and capabilities, backed by powerful technologies and a roster of 12,000 quality-driven professionals enjoying exceptional career-growth opportunities and a distinctive cross-border culture.
Audit Manager- Local CPA and Advisory Practice Caliber Recruiting GroupAudit Manager- Local CPA and Advisory PracticeDetroit, MI, MI$120,000–$150,000 / yearTop ranked local boutique CPA firm with around 50 employees, is growing and in need of a quality Audit Manager for engaging in audit and assurance assignments. Experience with assurance, audit for multiple entities as well as multiple industries including construction, healthcare, professional, manufacturing, some government entities.