James David Burney
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Education and Designations
James David Burney graduated from David Lipscomb University with a major in Accounting. He later completed his MBA from Belmont University's Jack C. Massey School of Business. Mr. Burney holds both a Certified Public Accountant and a Certified Internal Auditor designation.

From his first position subsequent to completing his undergraduate program at David Lipscomb University, Mr. Burney has excelled at creating financial systems and re-engineering processes to improve efficiency and reduce both delivery times for financial data and associated costs.

American General
He began his corporate experience with American General Life and Accident Insurance Company in the Internal Audit department performing financial, operational, and EDP audits in addition to participating in procedures and control activities. Later, within the Controller Office, Mr. Burney focused on creating analytical review models for accounting staff. He also became a team member in designing a replacement reporting system using Hyperion-based tools.

Ford Motor Company
Mr. Burney later joined PRIMUS Financial Services (Ford Motor) where he progressed through a series of roles which further built his financial and systems skills. He automated interfaces to the general ledger for accounting purposes and extensively improved data reported in the Ford Management Analysis and Planning System (MAPS).

Mr. Burney also corrected another serious problem: a failed audit of the procurement function. His efforts as a manager of ten professional and clerical staff resulted in a fully documented and tested process that achieved an "effective controls" ratings in subsequent audits.

Alcoa
He then accepted a position with Alcoa-Fujikura, Ltd. (AFL). Within AFL, he performed financial analysis, implemented reporting tools, and completed internal control assessments and audits. He pioneered a departmental website for the automotive group for secured web delivery of statistical and financial reports. He also created an auditor approach to business processes whereby extensive analysis resulted in tightened internal controls for company operations in the United States, Mexico, and Europe.

In 2000, Mr. Burney introduced an accelerated method of self-assessment combined with a "living" presentation methodology which replaced printed books/materials with intranet-based documentation. This process allowed the business unit to maintain "live" documents, updated regularly, which met or exceeded Alcoa Internal Audit documentation expectations.

Tests of controls were implemented which were comprehensive and cross-referenced within the ASAT documents. Common practices were implemented within the organization. Extensive domestic and international reviews and improvements of business processes were implemented. These efforts usually resulted in improved audit scores, but more importantly, in improved business practices. This method was acknowledged in 2001 by Alcoa Internal Audit as a best practice (Michels GmbH--Germany location).

Burney Consulting
Since leaving his employment with AFL in July 2002, Mr. Burney has provided consultant services in the areas of internal control, business process review, documentation and procedures, and financial analysis to various Alcoa business units. Additionally, he has worked with Alcoa Internal Audit on the new web-based ASAT tools and has also monitored modifications to ensure procedural needs of various locations are aligned to expectations.

Burney & Associates
Beginning in 2007 after 4.5 years operating exclusively as a consultant, Mr. Burney has purchased Betty Burney's CPA practice and now offers accounting, tax, and consulting services to clients through the CPA firm in Smyrna, Tennessee.

Educational, Professional, and Community Service Roles
Mr. Burney also has served as an instructor of Accounting Principles and Auditing at Nashville State Technical Institute, as an adjunct professor. Mr. Burney is a member of the Institute of Internal Auditors and the Tennessee Society of Certified Public Accountants. He has served publicly in roles of community planning and president of a condominium association.