Internal Auditor I - II

This is the first of three levels in the Internal Audit series. Incumbents conduct compliance, investigative, and performance audits. Responsibilities may include preparing internal audit programs; conducting internal audits to determine compliance with laws, regulations, and standards and to assess performance; developing recommendations based on audit findings; preparing reports regarding audit findings; following up on recommendations to determine if recommendations were implemented; performing quality reviews of all departmental audit reports for adherence to professional and departmental standards; and preparing and maintaining detailed records of activities.

Essential Functions:

• Performs internal audits, which involves applying current accepted accounting principles, auditing standards, and appraisal standards.

• Provides consultation and guidance to management, program managers, staff, and/or other interested internal and external parties; prepares and collects information necessary for audits; maintains confidentiality of sensitive information.

• Analyzes and assesses complex audit results.

• Performs quality reviews of all departmental audit reports for release to the public.

• Prepares detailed work papers to support audit findings.

• Prepares a variety of complex reports that outline audit results; makes recommendations for process improvements.

• Monitors the Fraud and Audit Hotline and conducts investigations resulting from fraud hotline reports.

• Conducts follow up assessments on previously performed audits to verify recommendations were implemented.

• Performs other work as required.

Essential Functions:

• Performs and leads internal audits, which involves applying current generally accepted accounting principles, auditing standards, and appraisal standards.

• Provides consultation and guidance to management, program managers, staff, and/or other interested internal and external parties; prepares and collects information necessary for audits; maintains confidentiality of sensitive information.

• Analyzes and assesses complex audit results.
• Performs quality reviews of all departmental audit reports for release to the public.
• Prepares detailed work papers to support audit findings.
• Prepares a variety of complex reports that outline audit results; makes recommendations for process improvements.
• Monitors the Fraud and Audit Hotline and conducts investigations resulting from fraud hotline reports.
• Conducts follow up assessments on previously performed audits to verify recommentations were implemented.
• Performs other work as required.

MINIMUM EDUCATION AND TRAINING (Internal Auditor I)

Education and Experience

• Bachelor's degree in accounting or a related field.
• An equivalent combination of education and experience sufficient to perform the job's essential duties.

• CPA, CIA, or CFE a plus.
• Possession of a valid driver's license.

• Bachelor's degree in accounting or a related field.
• Three (3) years of auditing experience.
• An equivalent combination of education and experience sufficient to perform the job's essential duties.

• Prefer CPA, CIA, or CFE.
• Possession of a valid driver's license.

Knowledge, Skills, and Abilities:

Knowledge of:

• Accounting principles and practices.

• Auditing principles and practices.

• Generally Accepted Accounting Principles (GAAP).

• International Professional Practices Framework (IPPF).

• GASB Accounting Standards.

• Internal control frameworks.

• Applicable Federal, State, and local laws, rules, statutes, and regulations.

• Computers and related software applications.

• Grammar and proper sentence structure.

Skill in:

• Performing audits.

• Reviewing general ledgers, depreciation schedules, trial balances, and other related financial statements and information.

• Analyzing and identifying weaknesses in internal control systems.

• Applying GAAP and/or GASB procedures and principles.

• Analyzing and applying auditing standards.

• Assisting in obtaining, preparing, and organizing information and data used in connection with audits.
• Writing reports.
• Editing/reviewing reports for adherence to professional and grammatical standards.
• Applying applicable Federal, State, and/or local laws, rules, and regulations.
• Analyzing financial information and drawing valid conclusions.
• Maintaining audit documentation.
• Maintaining confidentiality.
• Using computers and related software applications to include G Suite, Microsoft Office, and data analytics.
• Communication, interpersonal skills as applied to interaction with coworkers, supervisor, auditees, the public, etc. sufficient to exchange or convey information and to receive work direction.

Physical Requirements:

The work is sedentary work which requires exerting up to 10 pounds of force occasionally and/or negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects, including the human body. Additionally, the following physical abilities are required:

• Feeling: Perceiving attributes of objects, such as size, shape, temperature, or texture by touching with skin, particularly that of fingertips.

• Fingering: Picking, pinching, typing, or otherwise working, primarily with fingers rather than with the whole hand as in handling.

• Grasping: Applying pressure to an object with the fingers and palm.

• Hearing: Perceiving the nature of sounds at normal speaking levels with or without correction. Ability to receive detailed information through oral communication, and to make the discrimination sound.

• Mental Acuity: Making rational decisions through sound logic and deductive processes.

• Reaching: Extending hand(s) and arm(s) in any direction.

• Repetitive Motion: Substantial movements (motions) of the wrist, hands, and/or fingers.

• Speaking: Expressing or exchanging ideas by means of the spoken word including the ability to convey detailed or important spoken instructions to other workers accurately and concisely.

• Standing: Particularly for sustained periods of time.

• Talking: Expressing or exchanging ideas by means of the spoken word including those activities in which they must convey detailed or important spoken instructions to other workers accurately, loudly, or quickly.

• Visual ability 1: sufficient to perform an activity like preparing and analyzing data and figures; transcribing; viewing a computer terminal; and/or extensive reading.

• Walking: Moving about on foot to accomplish tasks, particularly for long distances or move from one work site to another.