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Board Profile  •  Value Management Solutions

Michael J. Corcoran, CPA

Georgetown University  •  Active CPA, State of Georgia

Audit Committee Chair, CEO, and former Fortune 500 officer with 40+ years of governance, audit, and cybersecurity risk leadership across public, private, and PE-backed companies.

Audit Committee Chair Risk Committee Cybersecurity Committee Advisory Board Board of Directors
☎ (770) 891-1491 ✉ michael.corcoran@grcerm.com LinkedIn Profile →
40+
Years Leadership
3
Audit Committee Roles
25+
M&A Transactions
150
Global Audit Professionals Led
$57M
Deloitte Practice Led
Board Biography

Executive Profile

Michael J. Corcoran, CPA is an accomplished board director, Audit Committee Chair, CEO, and former Fortune 500 officer with more than 40 years of leadership in audit, cybersecurity governance, enterprise risk management, and strategic transformation. He brings a rare combination of financial integrity, risk oversight, cybersecurity insight, and value-creation experience across public, private, and private equity-backed companies.

Mike currently serves as CEO of Value Management Solutions, a GRC advisory and assurance firm he founded in 2008, and as Managing Partner and Co-Owner of Lazarus Alliance Compliance, an AICPA-licensed attestation firm delivering SOC 1, SOC 2, SOC 3, and CMMC examinations to clients in financial services, defense, healthcare, and technology. His advisory work spans SaaS, manufacturing, healthcare, financial services, and technology, with deep expertise in SOC 2, CMMC, NIST 800-171, enterprise risk management, and regulatory compliance.

His regulated financial services engagement spans four decades, beginning with public company external audits at Arthur Andersen including Horizon Bancorp, and continuing through advisory and assurance engagements with SunTrust, Regions Bank, BB&T, Susquehanna Bancshares, First Horizon, Fannie Mae, Invesco Ltd., the Export/Import Bank of the United States, and Philip Morris Capital Corporation, a regulated $6 billion financial services entity.

A recognized thought leader, Mike publishes on cybersecurity assurance, SOC 2 audit quality, SPRS scoring integrity, and governance maturity. He is a trusted advisor to CEOs, CFOs, CISOs, and boards navigating risk, compliance, and strategic transformation. His professional colleagues include Michael Rasmussen (the Father of GRC), Paul Sobel (former IIA Global Chairman and COSO Chairman), Norman Marks (IIA Hall of Distinguished Practitioners), and Tim Leech (IIA top 10 global risk thought leader of the decade).

Governance Record

Board & Audit Committee Experience

Axion Power International, Inc.
2016 – 2018
Audit Committee Chairman  •  Board Director
Publicly traded lithium battery technology company  •  New Castle, PA
  • Chaired the Audit Committee with full oversight of audit firm selection, audit quality, financial reporting integrity, and internal controls.
  • Provided governance leadership on SEC filings, CEO succession planning, and enterprise risk oversight.
  • Strengthened internal controls and board transparency during periods of strategic transition.
  • Supported decisions on strategic transactions, capital structure, and governance reforms.
  • Enhanced board visibility into cybersecurity, operational risk, and financial exposure.
Audit Committee Reporting as Chief Audit Executive: As CAE at Union Camp Corporation (1995–1997), reported independently to two Audit Committees of the Board of Directors: Union Camp Corporation (NYSE-listed, $5 billion) and Bush Boake Allen, its publicly traded majority-owned subsidiary. Additionally supported the General Auditor in Audit Committee and senior management communications at Philip Morris Companies across a 150-person, 8-office global audit function.
40-Year Track Record

Executive Career

Value Management Solutions LLC  •  Lazarus Alliance Compliance
2008 – Present
CEO & Founder  /  Managing Partner & Co-Owner
Founded and leads a specialized GRC advisory and assurance firm serving Fortune 1000 and PE-backed companies. Co-owns Lazarus Alliance Compliance, an AICPA-licensed attestation firm delivering SOC 1/2/3 and CMMC examinations. Advises Audit Committees, Boards, and C-suite leadership on risk posture, control effectiveness, and compliance strategy.
Deloitte & Touche LLP
2005 – 2008
Partner, Risk Advisory Services
Led the southeastern Risk Advisory practice: 20 partners, 200 professionals, $57 million in revenues. Served clients across banking, healthcare, life sciences, and asset management. Delivered financial due diligence, internal audit co-sourcing, carve-outs, and merger integration services.
HarborView Partners LLC / CBIZ
2001 – 2005
Chairman & Chief Executive Officer
Founded and built a national risk advisory firm providing SOX, financial, operational, compliance, and IT audit services. Acquired by CBIZ in 2004.
PricewaterhouseCoopers LLP
1997 – 2001
Managing Director, Risk Advisory Services
Built the New York business advisory practice from inception. Delivered financial and IT due diligence for mergers, acquisitions, and initial audits across a broad range of industries.
Union Camp Corporation
1995 – 1997
Chief Audit Executive  /  Corporate Director, Internal Audit
Recruited to re-engineer the internal audit function for this $5 billion NYSE-listed global enterprise. Reported independently to two Audit Committees covering Union Camp and its publicly traded subsidiary, Bush Boake Allen. Led a 20-person department executing financial, operational, IT, and compliance audits globally.
Philip Morris Companies Inc.
1983 – 1995
Audit Director
Administered a 150-professional global internal audit function across 8 offices and a $24 million budget for this $60 billion enterprise and its $6 billion financial services subsidiary. Supported the General Auditor in Audit Committee and senior management communications. Led M&A due diligence on 20+ transactions including Duracell, Tupperware, KitchenAid, and CapriSun.
Arthur Andersen & Co.
1980 – 1983
Senior Auditor  •  Big Eight
Launched career in public company external audit. Clients included Horizon Bancorp (regulated financial institution), M&M Mars, Kidde Inc., and Robert Bosch.
Governance Strengths

Board Competencies & Frameworks

Audit Committee Leadership
Financial Reporting Oversight
Cybersecurity Governance
Enterprise Risk Management
Internal Controls & Assurance
Regulatory Compliance
M&A Oversight & Due Diligence
SOC 1 / SOC 2 / SOC 3
CMMC / NIST 800-171
SOX / ITGC
COSO ERM Framework
CEO & Leadership Advisory
Strategic Transformation
PE Value Creation
Exit Readiness
AI Governance (NIST AI RMF)
Regulated Financial Services Engagement
SunTrust Regions Bank BB&T First Horizon Susquehanna Bancshares Fannie Mae Invesco Ltd. Export/Import Bank of the US Philip Morris Capital Corp. Horizon Bancorp

Open to Board Opportunities

Available for Board of Directors, Audit Committee, Risk Committee, Cybersecurity Committee, and Advisory Board roles across public, private, and PE-backed companies.

Phone (770) 891-1491
Email michael.corcoran@grcerm.com
LinkedIn linkedin.com/in/michaeljcorcoran
Location Cumming, Georgia
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