Jim Heckler is a Managing Director and Head of Control Initiatives within Citigroup’s Controller function. The Control Initiatives function is responsible for certain Citi-wide control oversight requirements including SOX 404, adoption of COSO 2013, creating internal control guidance, developing internal control training, and maintaining the interface with external auditors. This team is also responsible for control oversight mechanisms such as the self-assessment program and operational risk reporting for all of Citi Finance and other corporate center functions. Jim has been with Citigroup for 32 years, having spent time in Internal Audit, Operations & Technology Finance, Compliance and overseeing the US Retail Branch Audit team. Jim earned a B.S. degree in Accounting and an MBA from the University of Baltimore, and is a CPA.