Ivy Sheeler, CFE

Government Auditor, Certified Fraud Examiner

Certified Fraud Examiner with more than eight years of experience conducting risk-based financial, compliance, and internal-control audits of governmental entities and organizations receiving public funds. Experienced in evaluating cash, receipts, disbursements, payroll, capital assets, debt, electronic records, and financial-system controls; identifying anomalies, control gaps, and compliance exceptions; and preparing clear, evidence-supported workpapers, findings, and communications. Brings direct experience applying Government Auditing Standards, federal audit requirements, and state compliance requirements, together with a fraud-aware, objective, and technology-informed approach.

Professional experience

Assistant Auditor 3

Auditor of State, Ohio, Youngstown, Ohio. July 2018 - Present

  • Lead and perform risk-based financial and compliance audits of public offices and entities receiving state and federal funds, applying Government Auditing Standards, Auditor of State methodology, and applicable public-accountability requirements.
  • Evaluate internal-control systems across financial and electronic-recordkeeping environments; identify control gaps, compliance exceptions, access-control concerns, data-handling weaknesses, and risks affecting the reliability of financial information and audit evidence.
  • Plan and execute audit procedures over cash, receipts, disbursements, payroll, capital assets, debt, and other significant transaction cycles; trace and reconcile financial activity, analyze system-generated documentation, and investigate unusual variances and exceptions.
  • Apply a fraud-aware and professionally skeptical approach to identifying risk indicators, assessing anomalies, researching underlying conditions, and determining whether matters reflect error, noncompliance, internal-control deficiencies, or issues requiring further review.
  • Prepare complete, well-organized audit workpapers, work summaries, findings, comments, and supporting conclusions that clearly connect audit procedures, evidence, applicable criteria, exceptions, and recommended management action.
  • Research and resolve technical accounting, compliance, and audit issues involving governmental operations, public funds, internal controls, and federal and state requirements; exercise sound professional judgment in developing effective audit responses.
  • Evaluate controls over financial data systems and electronic recordkeeping, applying risk-based concepts related to access management, change control, and data integrity and maximizing the use of available technology resources in audit procedures.
  • Communicate audit expectations, internal-control concepts, compliance requirements, and audit results effectively with public officials, agency personnel, and other stakeholders.
  • Lead training sessions for village fiscal officers on financial compliance, internal controls, and audit preparation; explain complex requirements in clear, practical, workflow-relevant language.
  • Selected as DITA Champion for the AOS East Region (2026), supporting the use and adoption of technology-related audit resources and tools within the region.
  • Represent the Auditor of State office at recruiting and speaking events such as WCBA Professional Day 2026.
  • Recognized as East Region Employee of the Quarter (2025).

Staff Accountant

DJL Accounting, Austintown, Ohio. 2017 - 2018

  • Bookkeeping, general ledger work, compilations, and preparation of federal, state, and local tax returns for corporate and individual clients.

A full list of other professional experience is on my LinkedIn profile.