This is a Merit-Exempt position and serves at the pleasure of the appointing authority. This position reports to the Chief Audit Executive-Internal Audit.
Purpose of Classification:
The purpose of this classification is to perform routine internal financial, contractual, and administrative reviews in an assigned department or program for the County.
The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar, related, or a logical assignment for this classification. Other duties may be required and assigned.
Conducts financial compliance and operational audits and fiscal analysis; evaluates the effectiveness of the County’s various fiscal and operational systems of internal control and compliance with applicable laws, policies, regulations and procedures; researches and analyzes technical transactions and financial models; tests audit trails to identify potential errors; ensures fiscal accountability for all transactions, allocations, distributions and documentation; conducts interviews; makes recommendations to correct errors; and prepares and submits reports.
Conducts contractual audits; reviews the development and administration of contracts; ensures contract preparation and execution complies with County purchasing policies and procedures; tests contract transactions; conducts interviews; identifies problems or discrepancies; makes recommendations to resolve problems or discrepancies; and prepares and submits reports.
Conducts administrative process audits and analysis; evaluates the effectiveness of the County’s various administrative and operational compliance with applicable laws, policies, regulations and procedures; researches and analyzes procedures; conducts site visits and interviews; recommends appropriate corrective strategies; and prepares and submits reports.
Consults with department heads, other County employees, and program administrators to review current and proposed financial and administrative processes, to give advice and to make recommendations regarding current and proposed financial and administrative processes and their impact on internal controls.
Researches, compiles, and/or monitors statistical or other data pertaining to department and/or program operations; summarizes data, performs routine data analysis, and prepares reports; and conducts research of department files, database records, electronic data sources, internet sites, hardcopy materials, or other sources as needed.
Bachelor's Degree in Accounting, Business Administration, Organizational Management or related field; two years of experience in finance, accounting, or organizational evaluation, preferably in a government environment; or any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this job.
Specific License or Certification Required: Must possess and maintain a valid Georgia driver’s license.
Internal Auditor Percent of Time and Duties and Responsibilities
60% Coordinates and conducts audits, special projects, and reviews of DeKalb County operations, programs, controls, contracts and agreements in compliance with professional and office standards, to promote accountability, integrity and process improvement in the DeKalb County. Develops assignment scopes, methodologies, and audit programs. Prepares, researches and designs evaluations of programs, systems, controls, policies, procedures and other functions using audit and analytical techniques. Analyzes supporting evidence, draws logical conclusions and develops appropriate findings and recommendations. When assigned as team leader by the audit manager organizes and facilitates the work of other team members to ensure the successful completion of the assignment.
30% Prepares thorough, complete and accurate documentation of work performed. Prepares oral and written briefings. Prepares draft and final reports.
5% Performs procedure reviews
5% Performs other duties as directed.
Auditor Knowledge, Skills and Abilities
Knowledge of American Institute of Certified Public Accountants’, Generally Accepted Accounting Principles; Generally Accepted Auditing Standards; United States Government Accountability Office’s Governmental Auditing Standards (yellow book);and the International Standards for the Professional Practice of Internal Auditing (red book). Knowledge of financial, compliance and operational auditing best practices skills and techniques; Skills to effectively use word processing, electronic spreadsheets, graphic presentation software and data query computer languages; Knowledge of the methods of compiling, reviewing, and analyzing performance, operational and financial data; Ability to understand, interpret and appropriately apply laws, rules, regulations, policies and procedures including in regard to sensitive and confidential information; Ability to confirm whether an entity is following the terms of an agreement, or the rules and regulations applicable to an activity or practice prescribed by an external agency or authority; Ability to analyze problems using sound reasoning to identify alternative solutions and distinguishing between relevant and irrelevant information; Ability to plan, organize and coordinate work assignments based upon objectives, identify problems and opportunities, monitor progress, and accomplish goals; Ability to communicate effectively verbally and in writing to express facts and ideas in a succinct and organized manner and make clear and convincing oral presentations; Ability to establish and maintain effective working relationships with others by listening and facilitating an open exchange of ideas; Ability to learn and develop an understanding of complex organizational and financial processes and systems; Ability to apply technology to improve efficiency and effectiveness of work assignments