Sr Internal Auditor-Bus Process Improvement

GENERAL STATEMENT OF DUTIES

The primary purpose of the Internal Audit function is to assist County Management in the efficient and effective discharge of their responsibilities by furnishing them with objective insights, analyses, appraisals, observations, and recommendations for improving controls, budget management, staff utilization, and processes within the County organization.

DISTINGUISHING FEATURES OF THE CLASS

Audit projects vary from routine performance audits to process audits, to comprehensive audits of departments or outside agencies. Auditors are assigned to a project, then must develop audit objectives, perform preliminary studies, develop an audit program, conduct interviews and audit tests, then compile results and present findings in writing and verbally. The effect of audit work improves operational efficiency and effectiveness, internal controls, budget management, and staff utilization. Audit work provides crucial information for management decision-making, identifies non-compliance with laws and regulations that could lead to litigation, penalties, and adverse publicity for the County, and audit work monitors other organizations' contractual obligations. Work is distinguished from a staff Internal Auditor by scope and complexity of work, increased independence in decision making, increased responsibilities including analytics and process mapping and working in a lead capacity reviewing and guiding the work of others.

This position currently has a hybrid/flexible schedule. There will be instances where travel to Guilford County may be required; this travel will not normally be reimbursed. At its discretion in the future the County may require the individual to work from a County Office located in Guilford County.

DUTIES AND RESPONSIBILITIES

Essential duties and responsibilities include, but are not limited to:

• Using data analytics, networking and management suggestions, identify areas, processes and functions that could benefit from reengineering.
• Thoroughly map processes and functions by means of interview, inquiry, documentation review, and observation; through facilitated group assessments and other tools, recommend process improvements (reengineering).
• Prepare risk assessments and develop effective audit programs.
• Suggest updates and changes as appropriate to the internal audit plan.
• Review and analyze accounts, records, internal controls, and fiscal procedures.
• Perform tests of accounting records to verify accuracy, completeness and propriety.
• Identify, gather, review and analyze physical or documentary data on management and business policies, practices, procedures, and organizational structure; make recommendations regarding industry best practices to improve performance efficiency and/or effectiveness.
• Audit county activities, functions, and programs; prepare audit reports providing recommendations to correct deficiencies.
• Serve on and advise senior management team on basis of audit findings, concerning proper record keeping, reporting, and application of pertinent provisions of state or federal statutes and/or regulations and County policy/procedures.
• Review organization, staffing, cost effectiveness, program effectiveness and efficiency; analyze and develop solutions to administrative and technical problems disclosed through internal or external review.
• Make oral and written presentations to management during and at the conclusion of the audit discussing deficiencies, recommending corrective action, and suggesting improvements in operations and reductions in costs.
• Prepare formal reports, expressing opinions on the adequacy and effectiveness of the system and the efficiency with which activities are carried out.
• Appraise the adequacy of recommended corrective actions taken to improve deficient conditions.
• Additional duties may include assignment of project management responsibilities relating to cross-divisional initiatives, and compliance reviews of organizations participating in the County's financial programs to determine compliance with applicable statutes and regulations.
• Assist with completion of Single Audit assignments at the end of the fiscal year.
• Interact positively with senior county management.
• Informally mentor staff internal auditor, internal auditor analyst and interns.

REQUIREMENT STANDARDS

Knowledge

• Knowledge of Audit Processes
• Knowledge of Methods and Practices and Governmental Accounting and Auditing
• Knowledge of Federal, State & Local Laws and Regulations
• Knowledge of Information Systems (ERPs, Microsoft Office, Internet, PowerBI)
• Knowledge of Organizational Structure
• Knowledge of County Budget
• Knowledge of Working Relationships
• Knowledge of process mapping and facilitated group assessment techniques

Skills and Abilities

• Ability to develop and use data analytics
• Ability to use artificial intelligence (AI).
• Ability to analyze and recommend improvements
• Ability to obtain and utilize sensitive information discreetly and objectively
• Ability to conduct investigative interviews
• Ability to analyze data, facts, or information and draw logical conclusions
• Ability to communicate effectively with others, both verbally and in writing
• Ability to establish and maintain effective relationships with County management, department management, professional personnel and others
• Ability to complete in depth process mapping
• Skilled in developing cost-effective process improvements
• Skilled in preparing risk assessments and developing effective audit programs
• Skilled in conducting research
• Skilled in evaluating and testing internal controls and operational procedures
• Skilled in prioritizing, organizing, and managing multiple simultaneous project
• Skilled in applying independent judgment, personal discretion, and resourcefulness in applying and interpreting guidelines

GUIDELINES REQUIRED

• U.S. Government Accountability Office, Yellow Book: Government Auditing Standards
• Statement of Responsibilities of Internal Auditing
• Code of Ethics
• Federal, State, and Local Laws and Regulations
• Government Auditing Standards
• AICPA Statements on Auditing Standards
• County Commissioner Budget Initiatives/Decisions
• Policies and Procedures established by various county departments and agencies
• Departmental and agency missions and performance measures
• Generally Accepted Accounting Principles
• Best Practices

MINIMUM QUALIFICATIONS

Graduation from an accredited college or university with a bachelors degree in accounting, Auditing, Finance or other field of study related to the nature of the work performed; five years of experience in local government internal auditing, local government accounting/finance or public accounting. Must be certified; applicable certifications include Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Government Auditing Professional (CGAP), Certified Management Auditor (CMA ); other certifications may be accepted after review.

Preferred Qualifications

Experience with process mapping software packages. Experience auditing governmental programs and services and/or financial records desired.

Working Conditions/Physical Demands

• Interaction with County Management
• Interaction with County Department Directors, management, various levels of supervisory staff
• Interaction with outside agency staff
• Normal Office Environment meeting ADA requirements

May Require Driving

This position may require driving for this position whether driving a County owned or personal vehicle to conduct county business such as but not limited to attending conferences, meetings, or any other county related functions. Motor Vehicle Reports may be verified for valid drivers license and that the driving record is compatible with the countys driving criteria.

If a personal vehicle is operated for county business proper insurance is maintained as per Guilford Countys vehicle use policy.

Special Note: This generic class description gives an overview of the job class, its essential job functions, and recommended job requirements. However, for each individual position assigned to this class, there is available a completed job questionnaire with a physical abilities checklist which can give further details about that one specific position. Those documents should be reviewed before initiating a selection process. They can provide additional detailed information on which to base various personnel actions and can assist management in making legal and defensible personnel decisions.