Associate Independent Auditor

JOB
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. RoleUnder 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.

EXAMPLE OF DUTIES
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.