About Us


Roger P. Mahoney, CPA, MBA, CRMA
Assistant Vice President and Chief Audit Executive

Roger joined AAS in August 2009 with over twenty years of experience in accounting, financial reporting, internal auditing, and regulatory compliance.  He was previously employed by NiSource Inc., a Fortune 500 energy company located in Merrillville, IN.  From 1997 to July 2009, Roger held several management positions at NiSource including Manager of Corporate Accounting, Director of Internal Audit, and Director of Sarbanes Oxley Compliance, while also a member of NiSource‚Äôs Executive Leadership Council and Risk Management Committee.  Prior to his career with NiSource, Roger spent seven years as a Division Controller for a hotel management company and three years with Universal Fire and Casualty Insurance Co. in an effort to take the company public. Roger graduated from Governors State University in 1988 with a BA in Accounting and earned his EMBA from the University of Notre Dame in 2005.

Jeremy D. Miller, CPA, MBA

Before coming to the University in 2002, Jeremy was employed by Crowe Chizek & Company LLC as a staff auditor in the Commercial Services Group.  While at Crowe, his duties included performing and planning audits, reviews, and compilations, as well as preparing and reviewing tax returns.  In addition to quality assurance and assisting the CAE with managing the department at Notre Dame, he has primary responsibility for the department’s auditing of the operations of the Athletic Department, including NCAA compliance.  From January 2005 through July 2006, he also worked as a Business Process Analyst on the University’s Banner HR/Payroll module implementation team.  Jeremy graduated from Purdue University in 1999 with a BS in Accounting and earned his MBA from Notre Dame in 2002.

Sarah M. Kotys
Audit Manager

Sarah joined AAS in August 2010.  Prior to coming to the University, she was employed by Crowe Horwath LLP as a senior auditor in the Public Sector Services group.  During her time at Crowe, Sarah was responsible for planning and performing audits, as well as various internal process improvement projects.  Sarah obtained her Bachelor of Science degree in Accounting and Marketing from Valparaiso University in May 2006.

Jenna L. McIntosh
Compliance Oversight Manager

Jenna joined AAS in May 2023. Prior to coming to the University, she spent her career in healthcare, most recently employed by the Rehabilitation Hospital of Northern Indiana as the Director of Compliance. She was responsible for the development and oversight of the compliance program including audits, process improvement and risk management. Jenna graduated from Grand Valley State University in 2006 with a BS in Nursing and earned her MJ in Health Law and Certificate in Compliance from Loyola University Chicago School of Law in 2018.

Aaron D. Frick, CISA, CIA, MBA
Senior IT Audit Consultant

Aaron joined AAS in October 2008.  He previously worked at Conn-Selmer as Business Process/Compliance Manager.   While at Conn-Selmer, his duties included Sarbanes-Oxley compliance and process improvement in the corporate office.  Aaron graduated from Indiana State University in 2000 with degrees in Finance and Economics and earned an MBA from Butler in 2004. 

Thomas A. Kurzhal
Senior Audit Consultant

Tom joined AAS in November 2023. Prior to coming to the University, he was employed by 1st Source Bank as an Accounting Manager. He was responsible for reporting to the Securities and Exchange Commission and oversight of Accounts Payable. Prior to 1st Source, Tom was employed at Adams Remco as Corporate Controller and Crowe LLP as a Senior Auditor. Tom graduated from Indiana University South Bend with degrees in Accounting and Economics.

Mairin E. Querciagrossa, CPA, MSA
Audit Consultant

Mairin joined AAS in June 2015.  She was employed as an Audit Associate at Deloitte & Touche LLP in Chicago, IL, prior to joining the University.  While at Deloitte, she performed financial statement audits for both publicly-traded and privately-held companies.  Mairin graduated from the University of Notre Dame in 2013 with a BBA in Accounting and Certificate in International Business, and earned her MSA from Notre Dame in 2014.

Susan Zhang, MBA
Audit Consultant

Susan joined AAS in September 2019.  She began her accounting career as an Internal Auditor Co-Op at Nidec Motor Corporation in St. Louis, MO.  While at Nidec, she was responsible for planning and performing audits for subsidiaries located in Asia, North America, and South America.  Prior to that, Susan was employed as a Stock Broker at Scottrade, Inc. for three years.  Susan graduated from Truman State University in 2013 with a MSA in Accounting and earned her MBA from Maryville University of St. Louis in 2016.

Mindy R. Epley
Senior Administrative Assistant

Mindy joined AAS in June 2004.  She comes to the University from Quality Dining, Inc., where she was employed as a Safety & Security Assistant in the Legal Department for nine years.  Prior to that, she was a stay-at-home mom for four years.  Mindy began her professional career working eight years at First Citizens Bank, N.A., in Michigan City, Indiana.