Sarah Palmer

SOX and financial controls specialist with over 30 years experience delivering internal controls, SOX compliance, risk and assurance programmes within listed and multinational organisations. Extensive experience designing, documenting, testing and remediating end to end SOX controls covering all financial processes. Strong knowledge of COSO and SOX 404 requirements gained through leadership roles supporting US listed and UK listed organisations.

Proven track record executing control walkthroughs, assessing design and operating effectiveness, evaluating evidence, documenting testing results, identifying deficiencies and driving remediation programmes. Experienced working independently whilst collaborating with Finance teams, Internal Audit, external auditors and senior stakeholders to deliver high quality controls assurance in fast paced environments.

INTERIM SOX FINANCIAL CONTROLS SPECIALIST - HOWDEN GROUP

(2026-01)

• Leading SOX readiness activities supporting a planned US IPO.
• Performing reviews of key SOX controls and challenging control design to ensure compliance while maintaining proportionality and operational efficiency.
• Supporting control owners through remediation activities and continuous improvement initiatives.
• Working with Finance, Risk and Audit stakeholders to strengthen the control environment and prepare for future SOX testing requirements.

INTERIM FINANCIAL CONTROLS MANAGER - THE RANK GROUP PLC

(2025-09 - 2026-01)

• Supported implementation of controls and assurance activities to meet Provision 29 of the UK Corporate Governance Code.
• Assessed control effectiveness and identified opportunities to strengthen governance and reporting processes.
• Worked with senior stakeholders to enhance controls documentation and accountability.

GLOBAL HEAD OF FINANCE GOVERNANCE - BALLY'S INTERACTIVE

(2023-05 - 2025-08)

• Established the Finance Governance function and transformed the global SOX control framework.
• Led SOX compliance activities across multiple business processes and jurisdictions.
• Conducted walkthroughs, assessed control design and operating effectiveness and coordinated testing activities.
• Reviewed testing evidence and worked closely with control owners to resolve deficiencies.
• Reduced external audit SOX deficiencies from approximately 100 to 16 within 12 months through targeted remediation and controls improvement.
• Acted as principal liaison for external auditors on SOX compliance matters.
• Delivered SOX and controls training to finance and operational stakeholders.

GROUP HEAD OF FINANCIAL CONTROLS & RISK - GAMMA COMMUNICATIONS PLC

(2021-07 - 2023-05)

• Established and led the Group Financial Controls & Risk function within a listed multinational environment.
• Designed and implemented a Group Financial Controls Framework aligned to best practice governance principles.
• Assessed key financial controls and supported continuous improvement initiatives across the Group.
• Presented controls, risk and assurance reporting to the Audit Committee.

DIRECTOR OF FINANCE OPERATIONS - SDL PLC

(2020-03 - 2021-06)

• Strengthened financial controls across global finance operations covering 39 countries.
• Led governance reviews and process assessments across payroll, billing and credit control functions.
• Identified control weaknesses and implemented process improvements to improve efficiency and reduce risk.
• Developed control reporting and performance measures to strengthen operational oversight.

INTERNAL AUDIT MANAGER - BRITVIC PLC

(2019-03 - 2020-03)

• Delivered risk-based audits across financial and operational processes.
• Evaluated control design and operating effectiveness using COSO principles.
• Enhanced balance sheet reconciliation controls through improved governance, evidence standards and accountability.
• Worked closely with management and Audit Committee stakeholders to monitor remediation actions.

HEAD OF RISK & INTERNAL AUDIT - BIBBY DISTRIBUTION LTD

(2004-10 - 2019-02)

• Established and led the company's first Internal Audit and Risk function.
• Delivered risk-based audits across finance and operational processes.
• Assessed control effectiveness, documented findings and tracked remediation actions.
• Built strong working relationships with operational management and external auditors.
• Delivered annual audit plans in full and on schedule throughout tenure.
• Developed and embedded enterprise risk management and internal control frameworks.

BA (Hons) - Business Studies - University of Liverpool