Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.

St. Paul

8665 Hudson Blvd. North
Lake Elmo, MN 55042

Tel: 651.766.2982


Audit and Accounting

Areas of Focus

  • Internal audits
  • Internal control risk assessments
  • Federal Deposit Insurance Corporation Improvement Act (FDICIA) control testing
  • Quality Assurance and Improvement Program (QAIP) consulting
  • Directors’ examinations and supervisory committee examinations
  • Consulting engagements


Financial Institutions
Financial Services


University of Wisconsin-Eau Claire
  • Bachelor of science degree in finance

Sarah G. Lutzke, CIA

Senior Manager

Sarah Lutzke leads outsourced internal audit engagements and manages co-sourced arrangements, tailoring Wipfli LLP’s risk management consulting assistance to the individual circumstances of each client.  She has the experience and ability to evaluate controls within a process and provide sensible recommendations to strengthen operating environments.  Financial institution clients look to Sarah for guidance with respect to risk assessment, internal controls, training recommendations, and more.

  • Certified Internal Auditor
  • Business Communication Certification
Professional Memberships and Activities
  • The Institute of Internal Auditors (IIA) - Member