|Conducts complex audits of operations, management controls, policies, practices, performance, and financial records which reflect or affect the financial status of the organizational units of the District.
A bachelor's degree from a recognized four-year college or university preferably with a major in accounting, business administration, economics, finance, or a closely related field OR a valid license to practice as a Certified Public Accountant in California. A valid professional designation such as Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA) is desirable.
Two years of full-time paid professional audit experience with an internal or commercial auditing department or firm.
SPECIAL: A valid Class "C" California driver's license may be required for some positions. Travel throughout the District may be required for some positions.
- Principles, theories, and practices of auditing and accounting
- Current trends and developments in auditing and accounting
- Laws, rules, regulations, policies, practices, and procedures pertinent to governmental auditing and accounting
- Accounting systems
- Principles of management and organization
- Methods and techniques of research and management analysis
- Capabilities of computer systems, software, and and hardware used in auditing
- Apply the theories and techniques of professional auditing to auditing problems
- Identify pertinent details, assemble and analyze facts, and draw conclusions
- Identify and analyze present and potential problems and evaluate alternate solutions
- Effectively utilize computer equipment and software in the performance of duties
- Communicate effectively in writing and orally
- Organize and prioritize work to meet schedules and deadlines
- Prepare clear and conclusive oral and written reports
- Make effective presentations in a group setting
- Work effectively with officials and employees of the District
- Learn accounting policies, procedures, and requirements of the District
- Learn quickly the specialized procedures and functions of various operating units of the District.
- Conducts and reports on complex internal operational, performance, compliance, and financial audits at locations throughout the District by systematically examining and appraising matters of financial implication for the purpose of evaluating internal controls and assuring compliance with principles of sound management, applicable accounting procedures, and laws and regulations.
- Obtains comprehensive information about the organization or function to be audited, determines objectives of the audit, devises the auditing procedures to be used to identify all relevant audit issues (including the assessment of "risk"), and selects the areas of examination.
- Evaluates District operations in terms of their adherence to prescribed policies and applicable laws and regulations, operational efficiency, economical use of property and personnel, effective control over expenditures, receipts, revenues and assets, proper accounting for financial transactions, production and reporting of accurate, reliable, timely, and useful financial data.
- Examines records to determine the accuracy of presentation of facts, propriety and legality of transactions, and compliance with established policies and procedures.
- Communicates audit related issues, including audit status, findings, conclusions, and significant problems to management staff as the audit field work progresses.
- Fully utilizes the capabilities and functions of standard and specialized office software applications such as data management, spreadsheet, presentation, word processing, and graphics in completing assigned projects.
- Prepares audit reports identifying and describing faulty practices and procedures and improper transactions and makes recommendations for improvement based on audit findings.
- Documents completed work in a clear and organized manner to facilitate review by management staff.
- Performs follow up reviews as necessary to assure corrective actions have been implemented.
- Performs special investigations to resolve discrepancies discovered by audits.
- May provide work direction to lower-level auditing staff.
- Performs related duties as assigned.
|An Auditor conducts complex internal operational, performance, compliance, and financial audits of organizational units of the District and of specially funded programs.
A Senior Auditor acts as a lead over an audit team and plans and conducts complex and difficult internal operational, performance, compliance, and financial audits of major organizational units of the District or of specially funded programs.
The Director of Internal Audit is responsible for directing the activities of the District's auditing and special investigation functions.