"Auditor 3"

Position Summary/Description:

The position requires the ability to perform assigned internal audit projects using independent judgment with minimal guidance and direction. Work projects often involve examinations and analyses of complex activities and unusual situations requiring the auditor to justify and defend findings for unprecedented issues. The position requires the ability to determine the most suitable focus for assigned projects and to develop, design, carry out appropriate audit procedures. Projects involve the review of multiple funding sources and the related regulations and assessments of information technology issues such as system security, access, and other general control matters.

Issues identified sometimes require considerable analysis and research to determine the nature and extent of risks identified and to develop appropriate solutions for problems.

Work assignments sometimes include investigations of possible fraud or misuse that have the potential to lead to disciplinary action or criminal charges. As a result, the auditor who performs Investigative projects must be able to justify and defend findings and conclusions from the project. These projects also require a high level of accuracy and typically must be done under narrow time restrictions.

The auditor will be required to use data mining and other computer-assisted audit techniques whenever possible to analyze large amounts of data for trends and unusual items.

The auditor may function as a team lead for an audit and, when this occurs, may be responsible for guiding work of other team members and peer reviewing completed work to ensure accuracy and completeness.

The auditor will discuss audit outcomes with management and draft written summaries of findings and recommendations as well as reports for these projects. These communications must be complete, clear, concise, and neutral. Issues presented are often complex and may affect policy and university-wide procedures. Oral presentations are important and often result in identifying the need for follow-up questions to ensure the accuracy of audit findings and framing discussion to obtain the additional information needed.

In addition to performing audit engagements, the auditor may assist management by serving as members of committees and task forces empaneled to develop or revise policy, enhance procedures, manage IT system development and implementation projects, etc. The auditor will also serve as a resource to staff and management for advice regarding financial, compliance, procedural, internal control, and risk management issues.

Assumption of duties assisting and supporting the Chief Audit Officer, to include:
1. Apply change management in the transition from prior practices to new programs and initiatives at the departmental level.
2. Develop relationships with University parties promoting internal audit services.
3. Apply critical thinking in the development of the department's annual institutional risk assessment.
4. Apply critical thinking supporting the internal audit work plan process defining risk-based audit engagements.
5. Assist in the development of content and reporting documentation supporting communication and presentation of unit achievements.
6. Provide input on unit standard operating policies and procedures.
7. Assist, when requested, in staff interviews of Auditor 1 and Auditor 2 positions.
8. Provide peer support to Auditor 1 and Auditor 2 positions, partnering in executing audit engagements, providing support, peer reviewing their work, and providing appropriate feedback.

Education and Experience:

Preference provided to individuals with at least one role-related professional certification, such as Certified Internal Auditor, Certified Information Systems Auditor, Certified Public Accountant, Certified Fraud Examiner, etc.

Essential Skills:

Knowledge-
Thorough knowledge of complex and unusual conditions, problems, and issues possessing necessary experience to perform internal audits of university operations. Ability to act as a technical resource and interpret unprecedented issues. Thorough knowledge of auditing and accounting theories, principles, and systems design. Ability to recognize complex and unique issues and develop a resolution and/or consult with leadership to achieve a resolution. Ability to consistently serve as a technical resource.

Thorough knowledge of the reliability of systems and internal controls. Ability to identify problems, changing requirements, auditing techniques, and fiscal procedures, financial structure or reports, and financial systems. Ability to recommend modifications as required to improve operations and/or controls.

Examination and Analysis-
Ability to independently identify complex problems with broad scope issues within the current system. Skill in identifying specific types of audit tests to be performed and recommend modifications and solutions in novel situations. Capacity to justify and defend audit findings and recommendations for unprecedented and controversial situations. Evaluate the successful implementation of new systems and procedures. Ability to provide consultation related to new systems and/or unprecedented cases.

Decision-Making and Problem-Solving-
Ability to independently determine findings and make audit recommendations for unprecedented, complex issues and problems. Ability to serve as a resource for others in resolving unprecedented, non-standard issues and problems. Ability to identify implications and liabilities for management decision-making. Ability to demonstrate advanced technical expertise in auditing decisions and recommendations.

Communication-
Ability to write communications that convey concise and comprehensive information on matters of a complex nature. Ability to document conclusions and recommendations that impact policy and/or operations. Ability to communicate verbally and deliver presentations to convey information and complex issues.

Human Resource Supervision-
Ability to support unit staff in performing audit engagement activities. Ability to guide Auditor 1 and Auditor 2 staff in compliance with departmental procedures and engagement performance that is aligned with defined processes. Ability to support team growth and professional development requirements.