What are the responsibilities and job description for the INTERNAL AUDITOR position at Orange County Public Schools?
Salary Schedule
To enhance the district’s performance and accountability by performing impactful, valuable audit services that promote an economical, efficient, and effective environment based on sound and practical internal controls.
QUALIFICATIONS
Knowledge of auditing and audit standards and risk-based auditing. Critical thinking and analytical skills. Familiarity with governmental fund accounting, budgeting and financial reporting requirements; ability to use microcomputers and scalable computing environments; effective communication skills; ability to read and interpret Federal regulations, Florida Statutes, State Board Rules, and Department of Education technical bulletins. Knowledge of and commitment to decentralized decision making and accountability for results.
REPORTS TO School Board Internal Auditor
SUPERVISES None
MACHINES, TOOLS, EQUIPMENT
Machines, tools, equipment, electronic devices, vehicles, etc., used in this position. Telephone, Computer, (Personal Computer and Mainframe), Automobile, Copier
PHYSICAL REQUIREMENTS
Describes physical conditions of this position.
Light Work Exerting up to 20 pounds of force occasionally and/or up to 10 pounds of force frequently. If the use of arm and/or leg controls requires exertion of forces greater than that for sedentary work and the worker sits most of the time, the job is rated as Light Work.
PHYSICAL ACTIVITY
Physical activities of this position. Percent of a typical day involved in each applicable activity is noted.
Percentage
70 Sitting Resting with the body supported by the buttocks or thighs.
10 Standing Assuming an upright position on the feet, particularly for sustained periods of time.
10 Walking Moving about on foot to accomplish tasks, particularly for long distances.
5 Bending Lowering the body forward from the waist.
5 Reaching Extending hand(s) and arm(s) in any direction.
5 Lifting Raising objects from a lower to a higher position or moving objects horizontally from position-to-position through the use of the upper extremities and back muscles exerting up to 10 pounds of force.
20 Carrying moving objects (laptops) from place to place for audits, meetings, etc.
80 Finger Dexterity Picking, pinching, typing or otherwise working primarily with fingers rather than with the whole hand or arm.
70 Grasping Applying pressure to an object with the fingers and palm.
90 Talking Expressing or exchanging ideas by means of the spoken word. Those activities in which detailed or important spoken instructions must be conveyed accurately, loudly or quickly.
90 Hearing Acuity The ability to perceive speech and other environmental sounds at normal loudness levels.
90 Visual Acuity The power to see at a level which allows reading of numbers and text, operation of equipment, inspection of machines, etc.
Note Will total more than 100 percent as several activities may be performed at one time.
WORKING CONDITIONS
Conditions the worker will be subject to in this position.
Indoors and Outdoors The worker is subject to both environmental conditions. Activities occur inside and outside.
PERFORMANCE RESPONSIBILITIES
∗ Manifest a professional code of ethics and values.
∗ Respond to internal and external customers in a timely, accurate, courteous and empathetic manner representing OCPS in a positive light.
∗ Model the routine, intentional and effective use of technology in daily work, including communications, organization and management tasks.
∗ Comply with the Code of Professional Conduct and the International Standards for the Professional Practice of Internal Auditing (“Standards”) and the Institute of Internal Auditors’ Code of Ethics and independence standards. Disclose any ethical conflicts to the School Board, Internal Auditor.
∗ Apply ethical principles and values to the activities being audited.
∗ Maintain independence and objectivity in appearance and in fact with those entities that are audited.
∗ Disclose promptly any relationships that interfere with independence.
∗ Conduct and manage assigned work on engagements within the department consistent with district priorities and expected ends/results, department policies and procedures and the Standards, where applicable; exercise discretion and independent judgment.
∗ Maintain current knowledge of the Standards.
∗ Maintain curiosity and exercise professional skepticism in addition to inquiry and analysis.
∗ Develop and customize basic individual audit plans and programs; assist with those of a more complex nature. Identify expected outcomes/results for each audit assigned.
∗ Assist in planning and conducting audit engagements to identify key risks and controls.
∗ Obtain reliable, relevant and sufficient evidence and evaluate critically.
∗ Analyze and appraise the efficiency and effectiveness of business processes, obtaining input in more complex cases.
∗ Apply problem solving techniques for routine situations.
∗ Assist in developing findings and proposing recommendations that deal with root causes of issues and impact to the district based on evaluations conducted; offer alternatives where appropriate.
∗ Monitor and track concerns/issues through to their resolution.
∗ Assess and consider the potential for fraud risk and identify common types of fraud associated with the organization and with a particular internal audit engagement.
∗ Demonstrate sound working knowledge of the quality control framework operated by OCPS and internal audit.
∗ Assist in identifying and interpreting applicable federal and state laws, rules and regulations and board policies in order to identify instances of non-compliance with such laws, rules, regulations and policy during audits.
∗ Discuss audit findings and their impacts professionally and confidently with appropriate levels of the organization as well as internal Audit colleagues. Use graphical methods to communicate processes and other complex information.
∗ Take personal accountability for results delivered in areas of responsibility.
∗ Respect confidentiality and secure the trust of other parties.
∗ Demonstrate efficiency and persistence, managing own time and ensuring deadlines and objectives are met for assigned work.
∗ Keep the School Board Internal Auditor informed of critical issues and incidents.
∗ Apply data collection, data mining, data analysis and statistical techniques; make recommendations based on a thorough analysis and evaluation of results.
∗ Assist in assessing the risks associated with IT and relevance to the audit engagements.
∗ Develop and maintain up-to-date competencies required for effective internal audit delivery including industry specific knowledge appropriate for audit assignments.
∗ Responsible for compliance with continuing professional education requirements of the department and applicable certifications held.
∗ Maintain personal performance and effectiveness in changing and ambiguous environments.
∗ Responsible for maintaining timely and accurate information and accountable for the quality of information reported in audits.
∗ Follow the district’s policies and procedures as related to all HRMD guidelines and the district’s instructional initiatives.
∗ Follow the district’s policies and procedures as related to fixed assets.
∗ Develop leadership in subordinates.
∗ Responsible for keeping up to date on current technology being used by OCPS. With the support of the district, attend training to ensure skill level in various technologies is at the level required to perform in current position.
∗ Responsible for maintaining timely and accurate information and accountable for the quality of information maintained by those they supervise.
∗ Responsible for self-development and keeping up to date on current research, trends and best practices relevant to the area of responsibility.
Perform Other Duties And Responsibilities As Assigned By Supervisor.
Non-bargaining unit compensation plan, twelve months, 8.0 hours per day.
EVALUATION
Performance of this job will be evaluated in accordance with provisions of the Board’s policy on evaluation of personnel.
11/18/2021
No travel outside Orange County, FL required. After initial settling-in period, up to two days per week remote can be permitted.
To enhance the district’s performance and accountability by performing impactful, valuable audit services that promote an economical, efficient, and effective environment based on sound and practical internal controls.
QUALIFICATIONS
- Bachelor’s degree in accounting, business administration, finance, information technology or a related field from an accredited institution.
- One (1) year of experience in auditing required.
- Governmental auditing or finance experience preferred.
- CPA, CISA or CIA certification preferred.
Knowledge of auditing and audit standards and risk-based auditing. Critical thinking and analytical skills. Familiarity with governmental fund accounting, budgeting and financial reporting requirements; ability to use microcomputers and scalable computing environments; effective communication skills; ability to read and interpret Federal regulations, Florida Statutes, State Board Rules, and Department of Education technical bulletins. Knowledge of and commitment to decentralized decision making and accountability for results.
REPORTS TO School Board Internal Auditor
SUPERVISES None
MACHINES, TOOLS, EQUIPMENT
Machines, tools, equipment, electronic devices, vehicles, etc., used in this position. Telephone, Computer, (Personal Computer and Mainframe), Automobile, Copier
PHYSICAL REQUIREMENTS
Describes physical conditions of this position.
Light Work Exerting up to 20 pounds of force occasionally and/or up to 10 pounds of force frequently. If the use of arm and/or leg controls requires exertion of forces greater than that for sedentary work and the worker sits most of the time, the job is rated as Light Work.
PHYSICAL ACTIVITY
Physical activities of this position. Percent of a typical day involved in each applicable activity is noted.
Percentage
70 Sitting Resting with the body supported by the buttocks or thighs.
10 Standing Assuming an upright position on the feet, particularly for sustained periods of time.
10 Walking Moving about on foot to accomplish tasks, particularly for long distances.
5 Bending Lowering the body forward from the waist.
5 Reaching Extending hand(s) and arm(s) in any direction.
5 Lifting Raising objects from a lower to a higher position or moving objects horizontally from position-to-position through the use of the upper extremities and back muscles exerting up to 10 pounds of force.
20 Carrying moving objects (laptops) from place to place for audits, meetings, etc.
80 Finger Dexterity Picking, pinching, typing or otherwise working primarily with fingers rather than with the whole hand or arm.
70 Grasping Applying pressure to an object with the fingers and palm.
90 Talking Expressing or exchanging ideas by means of the spoken word. Those activities in which detailed or important spoken instructions must be conveyed accurately, loudly or quickly.
90 Hearing Acuity The ability to perceive speech and other environmental sounds at normal loudness levels.
90 Visual Acuity The power to see at a level which allows reading of numbers and text, operation of equipment, inspection of machines, etc.
Note Will total more than 100 percent as several activities may be performed at one time.
WORKING CONDITIONS
Conditions the worker will be subject to in this position.
Indoors and Outdoors The worker is subject to both environmental conditions. Activities occur inside and outside.
PERFORMANCE RESPONSIBILITIES
∗ Manifest a professional code of ethics and values.
∗ Respond to internal and external customers in a timely, accurate, courteous and empathetic manner representing OCPS in a positive light.
∗ Model the routine, intentional and effective use of technology in daily work, including communications, organization and management tasks.
∗ Comply with the Code of Professional Conduct and the International Standards for the Professional Practice of Internal Auditing (“Standards”) and the Institute of Internal Auditors’ Code of Ethics and independence standards. Disclose any ethical conflicts to the School Board, Internal Auditor.
∗ Apply ethical principles and values to the activities being audited.
∗ Maintain independence and objectivity in appearance and in fact with those entities that are audited.
∗ Disclose promptly any relationships that interfere with independence.
∗ Conduct and manage assigned work on engagements within the department consistent with district priorities and expected ends/results, department policies and procedures and the Standards, where applicable; exercise discretion and independent judgment.
∗ Maintain current knowledge of the Standards.
∗ Maintain curiosity and exercise professional skepticism in addition to inquiry and analysis.
∗ Develop and customize basic individual audit plans and programs; assist with those of a more complex nature. Identify expected outcomes/results for each audit assigned.
∗ Assist in planning and conducting audit engagements to identify key risks and controls.
∗ Obtain reliable, relevant and sufficient evidence and evaluate critically.
∗ Analyze and appraise the efficiency and effectiveness of business processes, obtaining input in more complex cases.
∗ Apply problem solving techniques for routine situations.
∗ Assist in developing findings and proposing recommendations that deal with root causes of issues and impact to the district based on evaluations conducted; offer alternatives where appropriate.
∗ Monitor and track concerns/issues through to their resolution.
∗ Assess and consider the potential for fraud risk and identify common types of fraud associated with the organization and with a particular internal audit engagement.
∗ Demonstrate sound working knowledge of the quality control framework operated by OCPS and internal audit.
∗ Assist in identifying and interpreting applicable federal and state laws, rules and regulations and board policies in order to identify instances of non-compliance with such laws, rules, regulations and policy during audits.
∗ Discuss audit findings and their impacts professionally and confidently with appropriate levels of the organization as well as internal Audit colleagues. Use graphical methods to communicate processes and other complex information.
∗ Take personal accountability for results delivered in areas of responsibility.
∗ Respect confidentiality and secure the trust of other parties.
∗ Demonstrate efficiency and persistence, managing own time and ensuring deadlines and objectives are met for assigned work.
∗ Keep the School Board Internal Auditor informed of critical issues and incidents.
∗ Apply data collection, data mining, data analysis and statistical techniques; make recommendations based on a thorough analysis and evaluation of results.
∗ Assist in assessing the risks associated with IT and relevance to the audit engagements.
∗ Develop and maintain up-to-date competencies required for effective internal audit delivery including industry specific knowledge appropriate for audit assignments.
∗ Responsible for compliance with continuing professional education requirements of the department and applicable certifications held.
∗ Maintain personal performance and effectiveness in changing and ambiguous environments.
∗ Responsible for maintaining timely and accurate information and accountable for the quality of information reported in audits.
∗ Follow the district’s policies and procedures as related to all HRMD guidelines and the district’s instructional initiatives.
∗ Follow the district’s policies and procedures as related to fixed assets.
∗ Develop leadership in subordinates.
∗ Responsible for keeping up to date on current technology being used by OCPS. With the support of the district, attend training to ensure skill level in various technologies is at the level required to perform in current position.
∗ Responsible for maintaining timely and accurate information and accountable for the quality of information maintained by those they supervise.
∗ Responsible for self-development and keeping up to date on current research, trends and best practices relevant to the area of responsibility.
Perform Other Duties And Responsibilities As Assigned By Supervisor.
- Essential Performance Responsibilities
Non-bargaining unit compensation plan, twelve months, 8.0 hours per day.
EVALUATION
Performance of this job will be evaluated in accordance with provisions of the Board’s policy on evaluation of personnel.
11/18/2021
No travel outside Orange County, FL required. After initial settling-in period, up to two days per week remote can be permitted.
