97 Results for

Auditor Jobs in New Brunswick, NJ

Jobs

Washington Park, NJ27 days ago

$60,000–$85,000 Per Year
Full-time
Employee

Based on cases or broad legal issues assigned to one or more Assistant United States Attorneys (AUSAs) and at the AUSA’s direction, the incumbent independently plans and conducts audits of civil matters specifically in Healthcare and Government Fraud and Opioid Enforcement matters. These federal agencies include, but are not limited to, the Federal Bureau of Investigation (FBI), the Department of Health and Human Services (HHS), the Office of Personnel Management (OPM), the U.S. Postal Inspection Service (USPIS), the Department of Labor (DOL), Department of Defense, and/or the Securities and Exchange Commission (SEC).

New!

Brooklyn, NY5 days ago

$90,000–$95,000 Per Year

The organization is known for delivering a high-quality customer experience through fresh food offerings, prepared meals, bakery, deli, butcher, seafood, and specialty grocery departments within a fast-paced, inventory-driven retail environment. A growing multi-location retail and grocery organization is seeking an experienced Accounting Manager to support day-to-day accounting operations, financial reporting, and process improvement initiatives.

New!

New York, NYToday

Remote

$200,000–$250,000

Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.

New!

New York, NYToday

$120,000–$140,000

New York, NY10 days ago

$80–$100 Per Hour

Design and implement the digital solutions operating model, including audit technology platforms, advanced data analytics, AI-enabled capabilities, and continuous auditing and control monitoring. Demonstrated experience designing and implementing digitization strategies for internal audit, risk management, or compliance functions within financial services or similar industries.

New Brunswick, NJ10 days ago

$275,000–$300,000 Per Year
Full-time
Employee

Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Asset Monitoring: Track the impact of non-performing assets, write-downs, and charge-offs, ensuring adequate reserves are in place to mitigate potential impact.

New York, NY29 days ago

Remote

$50–$60 Per Hour

Produce comprehensive deliverables including risk evaluation matrices, process workflows, stakeholder interview documentation, control testing summaries, and preliminary audit observations within paperless systems. The Internal Auditor will be responsible for executing audit fieldwork, performing control testing, and documenting audit results across various business functions.

Rutherford, NJ30+ days ago

$110,000–$115,000

Prepare work products such as audit analyses and engagement documentation such as a narrative and a walkthrough, test and evaluate processes and related controls, assist in the preparation of the audit approach relating to nature, timing, and extent of procedures. Key Tasks: The Senior Internal Auditor will work in collaboration with audit managers and other internal audit team members to execute annual audit plan based on corporate risk assessment.

Jersey City, NJ30+ days ago

Full-time

Excellent written, verbal, and presentation skills; adept at presenting complex and sensitive issues to senior management and strong interpersonal and influencing skills, with the ability to establish credibility and build partnerships with senior business and control partners. As a Technology Senior Internal Audit Associate within the Commercial Investment Banking Internal Audit Team, you will execute the annual audit plan, participate in audit engagements by performing audit testing, and participate in various continuous monitoring efforts.

New York City, NY30+ days ago

$130,000–$140,000 Per Year

The actual base salary offered is determined by a number of variables, including, as appropriate, the applicant's qualifications for the position, years of relevant experience, distinctive skills, level of education attained, certifications or other professional licenses held, and the location of residence and/or place of employment. When you join Metropolis, you'll join a team of world-class product leaders and engineers, building an ecosystem of technologies at the intersection of parking, mobility, and real estate.

Jersey City, NJ30+ days ago

$95,000–$150,000

Proficient in SQL for data extraction and analysis; able to independently build data processing pipelines, anomaly detection, and audit tooling using AI-assisted programming tools — we value problem-solving thinking over any specific language; Hands-on experience building continuous auditing or automated monitoring solutions preferred. 5+ years of experience in internal audit, external audit, or related risk & compliance roles; Experience with a Big 4 firm, consulting firm, or leading Tech/Financial service company's internal audit function preferred.

New York, NY8 days ago

$50–$70 Per Hour

As a large organization, it offers a professional environment where employees can work on critical projects and contribute to impactful initiatives. We are looking for an experienced audit contractor to join a leading organization within the financial services industry.

Morristown, NJ30+ days ago

Atlantic Medical Group, comprised of 1,000 physicians and advanced practice providers, represents one of the largest multi-specialty practices in New Jersey and includes finance, legal, marketing, human resources, talent acquisition, ISS and more. Atlantic Health scored four “A” grades by The Leapfrog Group in its Fall 2025 Hospital Safety Grades, performance measures reflecting errors, accidents, injuries and injections, as well as systems hospitals have in place to prevent harm.

Jersey City, NJ30+ days ago

Full-time

As a Senior Auditor Associate in our Internal Audit group, you will plan, execute and document audit reports, partner closely with global Audit colleagues and business stakeholders, and use judgment to strengthen internal controls. Plan, execute and document audit reports, including risk assessments, audit planning, audit testing, control evaluation, report drafting and follow-up and verification of issue closure while ensuring audits are completed timely and within budget.

New York, NY13 days ago

$1,000–$10,000

Initio Sphere is a private capital ecosystem connecting fund managers, investors, and operators with high-quality deal flow, analytical support, and institutional infrastructure across private markets. Initio Sphere is onboarding Private Capital Transaction Auditors to independently review, verify, and validate private market investment opportunities.

New York, NY12 days ago

MAJOR DUTIES AND RESPONSIBILITIES * Assists with the development and implementation of various Asset Protection/Operations programs to include but not limited to: o Store shrinkage program o Physical Security programs o Audit/Training programs for field o Policy and Procedure compliance o Brand Enforcement support o Fraud prevention programs * Assumes lead investigative role for all situations of known or suspected internal/external dishonesty or other illegal activities * Coaches and consults with Regional Managers to ensure compliance with Asset Protection initiatives * Provides training and action steps to prevent/identify potential dishonesty opportunities at both the Regional and store level * Provides Senior RMAP/Director of Asset Protection with insight to identify or eliminate loss within Client * Partners closely with Brand Operations and Associate Relations when appropriate. Job Title: Field Asset Protection Auditor/Specialist Location: New York NYC: PR $54.99/hr Boston: PR $61.06/hr Denver: PR $58.75/hr Duration: 6 Months Keyword's: #AuditorSpecialistjobs; #FieldAssetjobs; Start Date: Immediate 'We provide a competitive pay and benefits package.

Eatontown, NJ29 days ago

In this full-time role, you'll spend your days creating and maintaining inspection and test plans, coordinating customer inspections, managing calibration systems, supporting audits, and ensuring documentation meets ISO, Banking, and customer requirements. You'll collaborate across departments to interpret specifications, issue updates, analyze NCRs and complaints, and drive corrective actions, all while supporting the Quality Manager in improving efficiency and automation.

Bergen County, NJ30+ days ago

Full-time

Our client is a prestigious, multi-location wealth management and financial services firm seeking a full-time Auditor. The ideal candidate is a CPA with the ability to run audits, reviews, and compilations independently, with no need for supervision.

New!

Trevose, PA3 days ago

$66,597.70–$99,896.56 Per Year

That’s why we provide an array of options, expert guidance and always-on tools, that are personalized to meet the needs of your reality - to help support you physically, financially and emotionally through the big milestones and in your everyday life. Be an active part of the Net Promoter System a way of working that brings more employee and customer feedback into the company by joining huddles, making call backs and helping us elevate opportunities to do better for our customers.

Newark, New Jersey30+ days ago

$50,000–$52,000

Position Summary:The Energy Auditor plays a crucial role in improving the comfort and energy efficiency of homes serviced through the United Community Corporation’s Weatherization Programs. Job Responsibilities:Audit Execution: Perform detailed energy audits, including assessments of multi-unit dwellings, to evaluate energy efficiency, safety, and health compliance.

New York, NY15 days ago

Contractor

MAJOR DUTIES AND RESPONSIBILITIES • Assists with the development and implementation of various Asset Protection/Operations programs to include but not limited to: o Store shrinkage program o Physical Security programs o Audit/Training programs for field o Policy and Procedure compliance o Brand Enforcement support o Fraud prevention programs • Assumes lead investigative role for all situations of known or suspected internal/external dishonesty or other illegal activities • Coaches and consults with Regional Managers to ensure compliance with Asset Protection initiatives • Provides training and action steps to prevent/identify potential dishonesty opportunities at both the Regional and store level • Provides Senior RMAP/Director of Asset Protection with insight to identify or eliminate loss within *** • Partners closely with Brand Operations and Associate Relations when appropriate. Title: Asset Protection Auditor/Specialist Location: New York NY (Also for this location - Boston / Colorado) Duration: 6 month(s) and Possibility of Extension Pay Rate - $54.99/hour GENERAL FUNCTION Field Asset Protection Auditor/Specialist drives Asset Protection programs and supports *** Brands to Product the assets of merchandise, money, property and the welfare of customers and associates.

New York City, NY30+ days ago

$100,000–$115,000 Per Year

The actual base salary offered is determined by a number of variables, including, as appropriate, the applicant's qualifications for the position, years of relevant experience, distinctive skills, level of education attained, certifications or other professional licenses held, and the location of residence and/or place of employment. Work on special assignments such as consulting services for existing or prospective clients, investigation work involving suspected control breakdowns and fraud, development of department or localized training programs, and other strategic initiatives.

Bensalem, Pennsylvania30+ days ago

Accurately process all cash and credit card transactions by established procedures including but not limited to posting all charges, completing cashier and other reports, preparing deposits, and counting/ securing assigned bank. JOB OVERVIEW: The Night Auditor/Guest Services Agent (GSA) is responsible for consistently delivering results that contribute to the mission and overall success of the hotel by accomplishing performance objectives covering the front desk.

New Brunswick, NJ10 days ago

$85,000–$105,000

Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. This is a hybrid role, you will work remotely for most audit and reporting tasks, with periodic in-office days for team collaboration, training, and client-related activities.

New York, New York30+ days ago

Remote

$93,400–$116,800 Per Year

Ensures Quality Improvement programs are aligned with CMS Triple Aim framework: improving the patient’s experience of care (including quality and satisfaction), improving the health of populations, and reducing the per capita cost of healthcare. This is an opportunity to apply your clinical expertise beyond bedside care, leveraging your knowledge to influence system-wide improvements, enhance compliance, and protect member safety at scale, while benefiting from the flexibility of a hybrid role.

Plainsboro, NJ30+ days ago

$109,250–$149,500 Per Year

The Lead Auditor, Quality Compliance will form part of the Corporate Audit team and will lead, coordinate and perform corporate audits of the Quality Management System (QMS) as part of Integra LifeScience's quality internal audit program across more than 15 design, manufacturing, and distribution facilities and a diverse portfolio of leading medical devices. The incumbent will possess extensive GMP audit experience and practical skills including: the ability to write objective technical audit reports, evaluate and make objective judgments on technical issues arising during the audit, utilize multi-cultural sensitivity while driving audits forward consistently and on time, as well as project and time management.

New!

Montclair, NJ2 days ago

$65,000–$85,000 Per Year

Synergy3 is seeking a Residential Weatherization Energy Auditor to conduct in-home energy assessments and support residential energy efficiency programs. This position combines fieldwork, customer interaction, and technical analysis to identify energy-saving opportunities and ensure proper implementation of improvements.

New Jersey, New Jersey30+ days ago

I'm looking to connect with any German nationals, with at least 3 years of experience in audit, but we have roles at the Senior Associate, Manager, SM, and Director levels. Due to the requirement for German language proficiency, this team offers audit, tax, and advisory services to significant German corporations that operate in the US.

New York, NY7 days ago

$90,000–$100,000 Per Year

Agility/Fine Motor Skills - Must demonstrate agility and fine motor skills to operate and activate equipment, devices, instruments, and tools to complete essential job functions (i.e., typing, use of supplies, equipment, etc.) . Audio Hearing and Motor Skills (language) Requirements - must be able to listen attentively and document information from patients, community members, co-workers, clients, providers, etc., and intake information through audio processing with accuracy.

Califon, NJ30+ days ago

Full-time

With a track record of excellence and reliability, we have proudly served businesses across various industries for decades, ensuring efficient B2B collections and tailored debt recovery solutions. Premium Auditors examine the financial records of businesses insured by commercial property and casualty insurers to make sure they are following laws and regulations.

Parsippany, Troy Hills, NJ30 days ago

Full-time

With a track record of excellence and reliability, we have proudly served businesses across various industries for decades, ensuring efficient B2B collections and tailored debt recovery solutions. As the parent company, ARMStrong is proud to own and operate Brown & Joseph, Paragon, SubroIQ, and NEIS, each a powerhouse in their own right, providing specialized expertise in debt management and financial services.

New York, New York26 days ago

$90,000–$110,000 Per Year

In this customer-facing position, Senior Auditors will work closely with teammates and senior leaders at the firm to provide industry-leading assurance and accounting services. With a focus on transparency, integrity, and personalized service, our team is committed to helping candidates find their ideal role and supporting companies in building high-performing teams.

Jersey City, NJ30+ days ago

Part-time

Use a positive and clear speaking voice, listen to and understand requests, respond quickly in a friendly manner with appropriate action and provide accurate information such as outlet hours and local attractions. The position serves as the face of the hotel – the guest’s first, and usually most frequent contact, and as such is instrumental in revenue maximization, customer satisfaction, promoting repeat guests, and influencing the properties and the company’s reputation in the neighborhood.

Jersey City, NJ30+ days ago

Full-time

Individual credit reviews require thorough but succinct written credit analysis demonstrating an understanding of the following: Obligors business and structure Nature of facilities extended by the bank (ranging from plain-vanilla corporate loans to highly complex loan and derivative products) and exposure thereunder The banks position in the capital structure Expected source of repayment Collateral Legal documentation Obligors financial condition (profitability, balance sheet strength, cash flow and liquidity profile) Ratings validations require: Thorough understanding of relevant rating methodologies Re-performance of ratings assessment Assessing the quality of credit analysis performed by the business groups and the risk department and the quality of the underwriting. Title: Credit Risk Review Location: Jersey City NJ 07310 (Hybrid) JOB DESCRIPTION: Participating in reviews of credit and counterparty risk across the CIB platform to detect and report on potential weaknesses in the credit approval and monitoring process.

Newark, NJ27 days ago

$60,000–$85,000 Per Year

Support activities include one or more of the following: - Provides general auditing and accounting services in support of fraud investigations involving potentially complex financial transactions and complex organizations attempting to evade detection. -Initiates contacts with federal, state, and local officials, and other organizations and individuals related to the subject of investigation, for the purpose of gathering facts, obtaining statements, learning sequences of events, obtaining explanations, and otherwise advancing investigative objectives.

New York, NY8 days ago

$50–$70 Per Hour
Full-time

Job OfferCompetitive hourly pay ranging from $50 to $70 USD.Opportunities to work on high-impact projects in the financial services industry. Temporary role 5 days on siteClient DetailsThe hiring company is a well-established and respected entity within the financial services industry.

new york, NY30+ days ago

Full-time

Responsibilities:Analyze and review inpatient claims following the Official Coding and Reporting Guidelines to validate the reported ICD-10-CM/PCS codes to ensure proper DRG assignment for accurate billing. Under the direction of the DRG Operations Department leaders, the DRG Reviewer will conduct reviews of inpatient claims for both coding accuracy as well as perform screening referrals for clinical support of coded diagnoses.

New York City, NY30+ days ago

$29–$33 Per Hour

The estimated base pay range per hour for this role is:$29—$33 USDTo ensure the safety of patients and staff, many of our clients require post-offer health screenings and proof and/or completion of various vaccinations such as the flu shot, Tdap, COVID-19, etc. Guided by our mission to make the world's health data secure, accessible and actionable, we provide critical data solutions for organizations across the healthcare ecosystem - including providers, health plans, researchers, and life sciences companies.

Asbury Park, New Jersey13 days ago

$18–$19 Per Hour

Audit, balance, post and report on the front desk to include but not limited to; room charges, phone calls, zero balance folios, corrections, adjustments, taxes, disputed charges, over/short figures, deposits, etc., to ensure accuracy and verify proper cash handling procedures are followed. restaurants, lounges, banquets, room service) cash and credit operations to include but not limited to checks, over/short figures/tally sheets, deposits, counts, house charges, promotional materials, postings, etc. and reset all registers to ensure accurate, timely information.

New York, NY30+ days ago

$59,670–$65,000

The ideal candidate must be responsive, have a positive Can-Do attitude, and be practical exhibiting good judgement and decision-making skills, be flexible and capable of performing the job under various circumstances, such as last-minute schedule changes, exposure to the elements, and meeting client needs related to the position. Tower Water is a leading company in the environmental services industry, we are looking for someone that shares our values and passion for the work we do to join our team and manage accounts in the New York City Metropolitan Area.

BRICK, New Jersey30+ days ago

The jobs listed are examples of the typical kinds of positions that Costco may hire for when openings exist. The listing does not mean that any positions are currently open or available at Costco.

New!

Hackettstown, NJ5 days ago

Part-time

To see all open assignments available, rates of pay, assignment details and locations, please visit our home page https://ccmiretailservices.com and CLICK on VIEW ALL under open opportunities. See all information pertaining to rate of pay and tasks to be completed on the CCMI website (link below).

Newark, NJ22 days ago

Contractor

Knowledge: Requires knowledge of medical terminology, detailed knowledge of anatomy & physiology, disease pathogenesis and treatment including procedural drug therapies, ancillary and diagnostic services. Must demonstrate the ability to manage multiple priorities [or tasks], deliver timely and accurate work products with a customer service focus, and respond with a sense of urgency as required.

New York, NY12 days ago

$80–$120 Per Hour

Corporate Audit Department (CAD) is seeking a highly organized, strategic, and execution-oriented PMO & Change Management Lead to partner with the Head of Innovation and Professional Practices (IPP) in standing up and leading the program management and change enablement infrastructure that will power the Corporate Audit Departments (CAD) continued evolution. CADs operational evolution encompasses 40+ initiatives across several pillars, requiring formal program management infrastructure, disciplined governance, and deliberate change management to land successfully.

New York, NY15 days ago

$80–$120 Per Hour
Full-time

Internal Audit PMO & Change Management Lead New York, NY 12 Months HYBRID - Tuesday through Thursday in office Pay: $80-120 per hour Orchestrate Operational Evolution & Drive Strategic Execution Across Internal Audit *** Corporate Audit Department (CAD) is seeking a highly organized, strategic, and execution-oriented PMO & Change Management Lead to partner with the Head of Innovation and Professional Practices (IPP) in standing up and leading the program management and change enablement infrastructure that will power the Corporate Audit Departments (CAD) continued evolution. The PMO & Change Management Lead will be embedded within the IPP team and will work in close partnership with the Head of IPP, the Digital Solutions Lead, the Quality & Talent Development team, co-sourcing partners, and project-based consultants.

New York City, NY30+ days ago

$50–$75 Per Year

By providing your phone number, you consent to: (1) receive automated text messages and calls from the Judge Group, Inc. and its affiliates (collectively "Judge") to such phone number regarding job opportunities, your job application, and for other related purposes. We’re seeking an experienced Internal Auditor with strong U.S. financial services and AML/BSA compliance expertise.

New York, NY30+ days ago

$85,000–$131,000 Per Year

This role is expected to conduct regular model monitoring procedure, finding management, and model governance, communicate with key model stakeholders including Tokyo Head Office, and report to team leads and senior management. (SMBC), SMBC Nikko Securities America, Inc., SMBC Capital Markets, Inc., SMBC MANUBANK, JRI America, Inc., SMBC Leasing and Finance, Inc., Banco Sumitomo Mitsui Brasileiro S.A., and Sumitomo Mitsui Finance and Leasing Co., Ltd.

Cliffside Park, NJ30+ days ago

Remote

Extensive experience within a multi-entity or multi-divisional ledger that spans over various operational disciplines namely in construction, trades, manufacturing, and services with multi-tax jurisdictional workflow or public accounting serving multi-operational and multi-layered business units that comprise of various vertical and horizontal business units for multi-disciplinary experience is essential. Continue to lead transition from cash and hybrid accounting models to full GAAP compliance- own technical accounting application across WIP schedules, and contract accounting, ASC 606- revenue recognition, ASC 310- receivables, non-accrual considerations) - continuance of internal accounting consultancy in developing support compilations, to review, to audit progression.

New York, New York30+ days ago

Remote

$77,000–$143,000 Per Year

WHAT IS THE OPPORTUNITY?Position is responsible for performing risk analysis and assessment of compliance regulations, identifying risks and controls, monitoring business unit control environment, drafting and maintaining remediation plans and issues tracking logs, and escalation of compliance issues. The incumbent is responsible for playing a critical role in the issues remediation strategy for compliance identified issues and ensuring issues are closed in a manner which both adheres to the regulatory requirements and ensures business continuity.

New York, NY30+ days ago

Full-time

We offer a diverse range of strategies, including real estate, private equity, credit, infrastructure, transportation, liquid alternatives, and hedge funds, all designed to achieve specific client outcomes and provide uncorrelated returns to traditional asset classes. Strong understanding of complex real estate investment structures, mortgage documents, development management agreements, partnership agreements, property management and leasing agreements, and purchase and sale agreements.

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Auditor Jobs in New Brunswick, NJ

Healthcare Fraud Auditor (HCF Cameo Consulting Group

Accounting Manager Jobot

Director of SEC Reporting and Technical Accounting Vaco LLC

Accounting Manager, General Ledger Vaco LLC

Internal Audit Digital Solutions Lead Axelon

CFO Company Confidential

Internal Auditor – Financial Services Firm Daley and Associates

Senior Internal Auditor Kforce Inc.

Tech Senior Auditor - Commercial & Investment Banking JPMorgan Chase Bank, N.A.

Senior IT Auditor Metropolis

Senior Internal Auditor moomoo

Banking Auditor Contractor Michael Page

Financial Internal Auditor II Atlantic Health System

Senior Auditor - Consumer & Community Banking Connected Commerce JPMorgan Chase Bank, N.A.

Private Capital Transaction Auditor Initio Capital

Field Asset Protection Auditor/Specialist Belcan

3rd Shift Quality Auditor TAG Systems Group

Senior Auditor VisionsHR

Auditor 2, Internal Audit Comcast Corporation

Energy Auditor United Community Corporation

Field Asset Protection Auditor/Specialist Integrated Resources, Inc

Operational Compliance Auditor Metropolis

Night Auditor Candlewood Suites Bensalem-Philadelphia Area

Senior Auditor - Hybrid Kforce Inc.

Quality Reviewer/Auditor, Registered Nurse (Remote) VNS Health

Lead Auditor, Quality Compliance Integra LifeSciences

Residential Weatherization Energy Auditor Synergy3

GERMAN AUDITORS NEEDED IN THE US WITH WORK VISA SPONSORSHIP, ANNUAL PAY OF $200K DFBooking Careers

COMPLIANCE AUDITOR CenterLight Health System

Premium Field Auditor (Hybrid) ARMStrong Insurance Services

Premium Auditor (Hybrid - Entry-Level) ARMStrong Insurance Services

Senior Auditor – National CPA Firm - New York TrovaTal

Welcome Desk Agent/Front Desk Agent Night Auditor Canopy by Hilton Jersey City

Auditor II LanceSoft Inc

Healthcare Fraud Auditor (HCF) Cameo Consulting Group, LLC

Banking Auditor Contractor Michael Page International

DRG (Coding) Reviewer/Auditor MedReview

Auditor, HCC Risk Adjustment Coding Datavant

Part-Time Night Auditor Sage Hospitality

Field Compliance Auditor - Water Treatment & Compliance Services Tower Water

Inventory Auditor Costco Wholesale Corporation

Merchandiser / Auditor Position Available - Hackettstown NJ CCMI

RN Inpatient/Coder Auditor Integrated Resources, Inc

Internal Audit PMO & Change Management Lead Axelon

Internal Audit PMO & Change Management Lead Axelon Services Corporation

Internal Audit- AML & Financial Crimes Judge Group

Credit Risk Model Owner SMBC

Private Investment Management Firm Seeking Director of Accounting BizGro Partners Inc.

Compliance Officer- Credit Cards City National Bank

Asset Management - Real Estate Investments Accounting Controllers Team - Vice President JPMorgan Chase Bank, N.A.

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