INTERNAL AUDITOR

INTERNAL AUDITOR

Location: Chino, CA

Industry: Water utility

Under general supervision, fulfills the requirements of the board-approved Internal Audit Department Charter and assists the Board and Audit Committee; conducts internal financial, compliance, and operational audit functions; leads routine and follow-up audits; assists departments, staff,f and operations to achieve organizational goals and objectives through independent advisory services and objective evaluations; conducts a variety of management studies; and performs related duties as assigned.

QUALIFICATIONS

• Have a minimum of 5 years of experience at a senior internal auditor level
• Have excellent communication skills, both orally and written
• Resourceful in gathering research, information and supporting documents and data.
• Conducts work independently and in teams, working with a high degree of auditor independence
• Able to research and review policies and guidelines and apply during audits.
• Ability to assess processes and procedures, identify areas of weakness, & recommend sound internal controls to improve operations

DISTINGUISHING CHARACTERISTICS:

A Senior Internal Auditor performs complex and difficult audits with minimum supervision. Incumbents participate in and lead audit engagements and other audit-related activities and prepare preliminary reports. Assignments are typically received in general terms, and incumbents are expected to act with considerable independence within the framework of established policies, procedures and objectives.

Employees in this class typically report to the Manager of Internal Audit.

Senior Internal Auditor is distinguished from Manager of Internal Audit in that an incumbent in the latter class has full management responsibly for the Internal Audit department and for fulfilling the requirements of the Board-approved Internal Audit Department Charter and assisting the Board and Audit Committee in fulfilling their oversight responsibilities.

Essential Duties and Responsibilities

The duties listed below are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to this class.

• Creates audit programs for manager approval; develops the scope and purpose of the audit; develops testing requirements and procedures; identifies and gathers required research materials, data and supporting documents from electronic databases, manual records, surveys and/or questionnaires; develops interview questions and interviews employees and managers; develops and monitors project timelines, deliverables and meetings; identifies issues and proposes strategies for audit procedure improvements.
• Conducts routine to complex data analyses, risk analyses and fraud analyses; examines records; tests transactions; audits procedures, programs and work papers to test efficiency of operations; reviews contracts; studies and evaluates internal controls and procedures; evaluates whether systems are functioning as intended or designed; drafts reports identifying problems, areas of weakness and areas of improvement.
• Drafts recommendations to improve Agency operations, ensure compliance with policies, procedures and regulations, reduce risk, improve efficiency of operations, and safeguard Agency assets and resources; as directed, follows up on implementation of recommendations.
• Updates or develops for management approval functional or operational manuals outlining established methods of performing work in accordance with state and federal regulations and Agency policies and procedures.
• As directed, evaluates contracting agencies' financial records and processes and documents observations, findings and recommendations; conducts meetings with contracting agency management and officials and management to resolve audit-related matters; provides written report of audit findings and recommendations to Audit Committee and management.
• Assists with or performs special investigations related to or in response to an allegation of fraud and/or non-compliance with Agency policies or internal controls.
• Keeps and maintains records of audit projects, activities and results, justification documents and all other pertinent files and records; maintains well-referenced, complete and fully supported work papers; assists in the preparation of the Annual Audit Plan.
• May make presentations to the Audit Committee, the Board, Agency management/staff and public agencies about the Agency's financial programs, results of internal audits and related issues.
• Researches new trends and developments utilizing various research methods and best practices.
• Serves as a technical resource for other Internal Audit staff and Agency management; trains and mentors lower-level Internal Audit staff members.
• May act in the absence of the Manager of Internal Audit and represent the department at meetings.