David F. Zapata portrait

CPA · CSOE · IAP Candidate · U.S. Army Combat Veteran

David F. Zapata, MAccInternal Audit Expert

Internal Audit Expert with 30+ years and $55M+ in detected fraud across NYSE-listed multinationals. Architect of audit functions from the ground up — spanning 20+ countries.

30+
Years of Practice
$55M+
Fraud Detected
20+
Countries Audited
100+
Professionals Trained

About

A practice built on trust.

I combine deep technical mastery — COSO, COBIT, SOX, FCPA, IIA IPPF — with AI-powered analytics to surface risk faster, communicate clearer, and deliver assurance that boards trust.

My career has been built at the intersection of global complexity and quiet precision: standing up audit functions where none existed, untangling cross-border fraud, and turning compliance from a cost center into competitive advantage.

Bilingual English / Spanish. Built for global complexity.

Tokyo Tower's metallic lattice structure symbolizing a practice built on trust

Testimonials

What Others Say About David.

"I had the pleasure and benefit of working with David during my experience at General Cable. In that time David provided me with insightful and useful perspectives on risk and controls, and served as a great resource in terms of his eyes and ears while in the field. David maintains strong and unwavering objectivity in his work, the highest of ethical values, and can be entrusted to maintain utmost confidentiality and trust. David is a true audit leader who can deliver highly valued results."
Glen Gustafson
Executive Leader | Strategic Governance | Enterprise Risk | Internal Audit | Board & Audit Committee Responsibility | CFO Advisory | SOX & Compliance
March 3, 2025
"David is a very professional executive and highly recommended as an advisor or as an employee. His high ethics, honesty, integrity and professionalism make him a great candidate."
Marco A. Ceron, PhD
CFO, Unicar Group
February 17, 2025
"I was lucky enough to work with David for around 5 years during our time together at KEMET/YAGEO. On day 1, David greeted me with a big smile and welcomed me to the team. His inclusive, team mentality and enthusiasm are ever-present. He always handled himself with poise. His expertise in SOX internal controls was evident through his leadership as Sr. Director of Internal Audit."
Bonnie Boyer
CFO | Guident Corp | Tech | IPO Journey
September 22, 2024
"I have known David for many years and I was always impressed by his integrity and ability to find solutions to complex business problems. He always gets the job done even when facing strict time and resource constraints and this gritty resilience is very hard to come by. He is an exec that embodies the qualities of our profession within Internal Audit and I am honored to know him."
Baqhar Syed
GTM — Hebbia
March 27, 2023
"David is a very capable and smart person. Two of his main drivers at work are Integrity and passion. It's always a pleasure and learning to talk / discuss / work with him."
Angel Rivera
Director, Americas Procurement
February 23, 2023
"David's professional expertise and business acumen was a big asset to the team. From understanding and improving internal controls over complex international business processes to reporting to the Board of Directors, David has the skill set to successfully lead a team and drive results."
Mike Raynor
SVP, CFO — KEMET Electronics Corporation
February 8, 2023
"Attended Leadership Forum with David and worked on many focused projects over the years he was with KEMET. A great leader, organized, and has great follow through. He is an Asset to anything he is a part of. David is a team player and great Colleague."
Tom Carver, Ph.D.
Vice President — Procurement, Sagent Lending
February 2, 2023
"David is a top notch addition to any audit or compliance team. A true business partner who invests his time to understand risks and their applicability to the organization in order to report or guide appropriately based on the situation and challenge he's been tasked with. I've worked with David for 5 years and would welcome the opportunity to do so again."
Michael Calderin
Global Information Security Leader | Advisor | Speaker | Board Member
February 1, 2023

Career

Relevant
Experience

2024 — Present

Managing Director

PhronixGRC

  • —PhronixGRC was founded with a simple but powerful mission: to make internal controls and compliance clearer, smarter, and more actionable through education-driven solutions.
  • —Led by David F. Zapata, PhronixGRC exists to bridge the gap between theory and real-world execution.
  • —David believes that effective control environments start with informed people — and that education is the strongest form of risk prevention.

2023 — 2024

Senior Director, Internal Audit & SOX Compliance

Cano Health (NYSE: CANO)

  • —Directed end-to-end audit lifecycle for a high-growth, NYSE-listed managed care organization under regulatory scrutiny.
  • —Improved audit responsiveness by 40% and cut timelines by 25% through redesigned protocols and automation.
  • —Cut ICFR compliance costs by 20% while raising audit efficiency by 25% via optimized co-sourcing with BDO.
  • —Cultivated direct relationship with the Audit Committee Chairman — full objectivity and board-level trust.

2019 — 2023

Senior Director, Internal Controls

KEMET Electronics Corporation (NYSE: KEM)

  • —Strategic advisory to senior leadership on risk, governance, and process across a 20+ country global manufacturing network.
  • —Designed enterprise anti-fraud program — uncovered a $4.5M expense fraud scheme; reduced fraud exposure by 25%.
  • —Standardized Oracle GRC segregation-of-duties controls across APAC and LATAM; reduced compliance risk by 30%.
  • —Delivered cross-cultural ICFR training for 100+ employees across international sites.

2016 — 2019

Senior Director, Internal Audit & SOX

KEMET Electronics Corporation (NYSE: KEM)

  • —Led risk-based audit plan across 20 countries spanning financial, operational, and compliance risk.
  • —Led fraud investigation uncovering a $4.7M travel credit card scheme, in coordination with forensics and counsel.
  • —Accelerated audit testing by 40% through AuditBoard deployment and advanced data analytics.
  • —Reduced external audit fees by 15% by strengthening reliance on internal audit work.

2008 — 2016

Manager, Internal Audit

Prysmian Group / General Cable Corp (NYSE: BGC)

  • —Uncovered a $7M FCPA violation in Angola — led investigation; escalated to DOJ/SEC process.
  • —Resolved a $40M inventory theft scheme in Brazil; implemented controls preventing recurrence across LATAM.
  • —Managed international ICFR compliance across 7 countries with cross-border audit quality.

Foundation

Earlier
Career

Senior SOX Auditor
Baker Hughes
2006 — 2008
Senior Internal Auditor
DHL
2004 — 2006
Risk Advisory Consultant
GSPLH
2003 — 2004
Senior Financial Reporting Accountant
IBM Colombia
1994 — 2001
Risk Advisory Consultant
Ernst & Young
1992 — 1994

Credentials

Education,
Certifications
& Service

Master of Accounting (MAcc)

Nova Southeastern University

2005 — 2007

Bachelor of Accounting

Universidad Jorge Tadeo Lozano

1989 — 1995

Certification in Internal Audit

Florida Atlantic University

2024 — 2025

Professional Credentials

Certified Sarbanes-Oxley Expert (CSOE) · Certified Public Accountant (CPA — Colombia) · Certified Internal Auditor (IAP — Candidate)

Core Competencies

Skills &
Proficiencies

01Risk-Based Audit Planning
02Audit Committee Reporting
03SOX 404 / ICFR
04Fraud Risk & Investigations
05Enterprise Risk Management
06COSO · COBIT · FCPA
07Data Analytics & AI Tools
08AuditBoard · Workiva
09Global Ops (20+ Countries)
10Team Development

Selected Engagement

Leadership in the room where it counts.

Cross-border audit team session
“Cross-border investigations demand more than technique — they demand presence, language, and patience.”

Field work spanning the Americas, Europe and APAC — translating control frameworks across cultures and surfacing risk with the same rigor in every room.

Volunteering

VP of Partnerships

IIA Miami Chapter

Sep 2024 — Present

Building relationships with stakeholders, tracking emerging technology trends, and leading key professional initiatives — growing partnership revenue through innovative engagement and securing partnerships with leading industry organizations.

David F. Zapata with Anthony Pugliese, CEO of The IIA
With Anthony Pugliese — CEO, The IIA
IIA Miami Chapter leadership team
IIA Miami Chapter Leadership

Get in touch

Let's talk.

Available for advisory engagements, Audit Committee consultations, and SOX transformation programs. Send a note below — you'll receive a career summary PDF instantly.

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© 2026 David F. ZapataCPA · CSOE · IAP Candidate