Kim has practiced public accounting since 2001 and has over fifteen years’ experience in conducting System and Organization Control (SOC) readiness assessments and audits, compliance audits, attestation examinations, and internal controls evaluations. She serves clients across a variety of industries such as technology, telecommunications, and higher-education, and with varying business structures including publicly-traded entities, private businesses, third-party administrators, and government agencies. Her expertise includes:

  • Professional review of service organization controls to evaluate a user-entity's internal control over financial reporting
  • Supervision of audit and assessment teams
  • Controls evaluation and definition improvement to ensure they meet the objective(s)
  • Testing internal controls and monitoring IT compliance
  • Research of technical issues as IT complexity and fraud strategies evolve
  • Identifying risk and control gaps and providing remediation suggestions

Kim regularly provides educational training and seminars on SOC 1-2-3 topics and has a preference for empowering business-process owners.

Selected Publications

Selected Speaking Engagements

  • SOC 2: A Deeper Dive into Implementing the 2017 Trust Services Criteria
    (Moss Adams Webcast, November 2018)
  • How IT Controls Impact Accounting and Finance Departments
    (Moss Adams Webcast, October 2017)
  • Boost Compliance with System and Organization Controls
    (Moss Adams Webcast, July 2017)
  • Third-Party Risk and the New SSAE 18
    (ISACA Sacramento, March 2017)
  • How to Prepare for a SOC Audit
    (Moss Adams webcast, November 2016)
  • SOC 2: Success with Implementing the Privacy Principle
    (Moss Adams webcast, June 2016)
  • SOC 2 Update: Spotlight on Privacy
    (Moss Adams webcast, September 2015)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, Washington Society of Certified Public Accountants


  • BA, business administration (accounting), University of Washington (cum laude)