Internal Audit Staff


Beth Timmerman, CPA, CIA and CHIAP - Director


Phone: (989) 774-2317

As the Director of Internal Audit at Central Michigan University, Beth is responsible for managing a comprehensive program of internal auditing within the university in conducting or co-sourcing financial, compliance, operations and information system audits, as well as consulting and special project engagements.  She reports functionally to the Audit Committee of the Board of Trustees and administratively to the University President.

Prior to joining CMU in April 2020, Beth had 26 years of experience in auditing, both at the State of Michigan and most recently at the University of Michigan.  Beth worked for the Office of the Auditor General, DNR, and was the Director of Internal Audit for DEQ.  At UM, Beth was a senior healthcare auditor.  Beth also has eight years of experience in the banking sector; owning and managing a CD rate broker business.

Beth is a graduate of Central Michigan University with a Bachelor of Science degree in Business Administration and an Accounting major.  Beth is a Certified Public Accountant, a Certified Internal Auditor and a Certified Healthcare Internal Audit Professional.  Beth is a member of the Institute of Internal Auditors (IIA) and the Association of College and University Auditors (ACUA).

Marcos H. Braganca, CISA, CFE - Senior IT Auditor


Phone: (989) 774-7573

Marcos joined Internal Audit at Central Michigan University in October 2016. Prior to joining CMU, Marcos worked for approximately 8 years in Internal Audit, and more than twenty years in Business Processes and Information Technology at Dow Corning Corporation in Midland, Brazil and Australia.


Marcos received his Bachelor of Business Administration from Northwood University (Midland), as well as an Associate Degree in Computer Technology from the Instituto Tecnológico de Aeronáutica (ITA – Brazil).  Marcos is a Certified Information Systems Auditor and Certified Fraud Examiner, with memberships in ISACA, ACFE, and IIA.  Marcos has also obtained certifications as SAP BW Developer and a Six Sigma Green Belt.

Kasie L. Natzel - Auditor


Phone: (989) 774-7564

Kasie joined Internal Audit at Central Michigan University in May 2019.  Kasie received her Bachelor of Science in Business Administration from CMU, majoring in Accounting.  Along with several years of public accounting experience, prior to joining Internal Audit, Kasie spent a total of eleven years working in the Accounting Services, and Treasury & Investments Services offices at CMU.  Kasie is currently working towards obtaining the Certified Internal Auditor designation.

Tamara Krogman - Administrative Assistant


Phone: (989) 774-7082

Tamara joined Internal Audit in July 2020.  Tamara has worked briefly in various departments at CMU including Special Olympics, Office of Research Compliance, Office of Research & Graduate Studies, Department of Geography & Environmental Studies and the English Language Institute, since raising her family.  Tamara enjoys area parks, cooking and serving in her local church.  She and her husband like to read and explore together, be with family and friends and host international guests.       

Nathan Ferguson - Student Intern

Nate joined Internal Audit in January of 2020.  Nate is majoring in Accounting and minoring in Business Information Systems and will be graduating in May of 2021.  After graduation, Nate plans on obtaining his CPA license and practice public accounting.  In Nate's free time, he enjoys spending time staying active through intramurals and being with friends and family.

Andrew Tiffany - Student Intern

Andrew joined Internal Audit in November of 2019.  He transferred from Lansing Community College to Central Michigan University in August of 2018, where he is pursuing a Bachelor of Science in Business Administration with an Accounting major.  He plans to pursue his MBA after graduation.  Andrew's hobbies include fitness, camping, and watching sports.       

CMU is a member of the Association of College and University Auditors (ACUA), an international professional organization dedicated to the practice of internal auditing in higher education.


CMU is a member of The Americas' SAP Users' Group (ASUG), an independent, not-for-profit organization of SAP customer companies and eligible third-party vendors and consultants. Internal Audit attended the 2008 ASUG conference and is a member of the internal controls and security process group.