Associate Independent Auditor

Description

SANDAG Independent Performance Audit Function

On January 1, 2018, a new California Assembly Bill (AB 805) required the creation of the Audit Committee and an Independent Performance Auditor (IPA) position and Office of the Independent Performance Auditor (OIPA) .

Under general administrative direction of the Board of Directors and Audit Committee, the OIPA has the authority to conduct performance audits of all departments, offices, boards, activities, and programs of the consolidated agency SANDAG. Performance audits are conducted in compliance with generally accepted government auditing standards (GAGAS). The OIPA also reviews compliance with the agency’s administrative policies, procedures, and local, state and federal regulations including reviews of funding, revenue streams, capital programs, expenditures, enterprise risk management, public bid process, transportation, and other regional planning programs and initiatives that impact the region.

The OIPA serves as the Board of Directors’ oversight function that objectively evaluates and recommends improvements to SANDAG operations. The OIPA is also the official body of SANDAG to investigate allegations of potential fraud, waste, abuse, and gross mismanagement identified by SANDAG staff or other stakeholders.

OIPA prioritizes its efforts through an annual objective risk assessment and by continually monitoring concerns and trends from the Whistleblower Hotline Program.

Role

Under the general direction of the Deputy Independent Performance Auditor and the Independent Principal Performance Auditor (Audit Manager), the Associate Independent Auditor performs and assists with audits and reviews of SANDAG activities and programs. OIPA predominantly conducts performance audits.

Job Responsibilities

• Perform and assist with performance audits and reviews assigned by the IPA and Deputy IPA, including,
• Performing and/or assisting in performing audit planning activities, including coordinating with other departments, outside agencies and organizations, developing audit budgets and timeline, performing risk assessments, and clarifying the audit scope and objectives.
• Performing and/or assisting in reviewing laws, policies, best practices, regulations, contracts, and previous audit reports; perform interviews of appropriate officials, representatives, and contractors.
• Attending and/or leading meetings with SANDAG staff to discuss the agency’s internal controls environment, risks, strengths, weaknesses, opportunities and threats to obtain an understanding of the control environment under review.
• Preparing detailed audit work programs; including determining the appropriate audit procedures to achieve audit objectives; ensure procedures and analytical techniques are in accordance with established generally accepted government auditing standards (GAGAS).
• Preparing audit work papers, documenting test results and observations of operations and activities during audit field work.
• Communicate the preliminary audit issues identified with appropriate SANDAG staff to request additional information and/or validate the results of audit testing.
• Prepare and/or assist in the preparation of audit reports for complex organizational issues; summarizing results of fieldwork and recommended solutions to issues or problems identified during an audit.
• Prepare meeting materials and work with OIPA and SANDAG staff to schedule audit entrance and exit conferences, and other meetings as directed.
• Participate in the preparation of administrative functions, services, and programs as directed by the Deputy Independent Performance Auditor and Audit Manager.
  
  

Typical Qualifications

• Bachelor’s degree with major course work in public or business administration, public policy, accounting, finance, or a related field. A master’s degree is highly desirable.
• A minimum of three years of increasingly professional auditing experience in the areas of administration, operations, finance, performance or management, preferably for a public agency.
• Possession of a professional certification such as Certified Public Accountant, Certified Fraud Examiner, Certified Internal Auditor, etc., is desirable .
• Familiarity with the standards for the Professional Practice of Internal Auditing and the Government Auditing Standards and the Code of Ethics developed by the Institute of Internal Auditors.
• Knowledge of practices and procedures of enterprise and governmental program accounting, including cost and project accounting and methods of financial control and reporting.
• Experience completing assignments that involve researching, analyzing, and synthesizing information into written summaries, reports, or recommendations.
• Knowledge of financial, statistical, comparative tools, and software used for statistical analysis, data management, and data analytics.
• Experience analyzing and reviewing documents, data sets, and processes with a detail-oriented and analytical eye; experience updating and maintaining project databases, files, and records, including data documentation.
• Strong computer skills and proficiency with the Windows operating system and Microsoft Office applications especially Word and Excel; and familiarity with auditing software.
• Excellent organizational skills, attention to detail, and ability to multitask and work on several projects simultaneously.
• Ability to communicate with various audiences using exceptional interpersonal, written, and oral communication skills.
• Understanding of the need to maintain confidentiality and act with diplomacy when working with confidential materials.
• The final candidate selected for this position must successfully pass a pre-employment criminal background check and credit check.