This position conducts, with some supervision, reviews of assigned
functions within a given operating unit. As progression and
development occurs, this individual may develop and conduct
a comprehensive audit to evaluate an assigned operating unit
or function. This position reports to the Director, Internal
Audit, however, that individual is responsible to a Senior
Auditor (or the Director) on a daily project basis.
The staff internal auditor performs the following tasks:
Surveys functions and activities to determine the nature of operations.
Identifies key control points in the assigned areas and
assists in modifying the audit program. Develops adequate
evidence in the work papers to sufficiently document audit
results.
As progression and development occurs, prepares or assists in preparing
the scope and audit approach of each assigned audit.
Initiates and completes the surveys of functions and
activities to determine the extent of necessary testing.
Performs such testing. In that context, possibly supervise a
complex audit assignment. Prepares individual auditor
evaluations if designated as a project in-charge auditor.
Keeps the project in-charge and/or Director informed of significant
audit results. Performs all work in accordance with
applicable standards.
Communicates, or assists in communicating, audit results, consequences,
and recommendations to operating management. Pursues
effective working relationships with auditees.
As progression and development occurs, builds and maintains an esprit
de corps within the department while directing and coaching
other staff.
Remains current on professional standards and management requirements.
Has a working knowledge of management’s’ basic functions of planning,
organizing, directing and controlling. Develops a knowledge
of the decision making processes in the operating units.
Develops techniques to identify and research issues.
Develops familiarity with general accounting concepts, cost and
inventories and analytical techniques. As progression and
development occurs, proficiency and familiarization is
expected.
Demonstrates an ability to develop adequate evidence in a set of
workpapers supporting the audit findings. Understands how
the audit package pieces fit together and is able to
recommend changes thereto during the audit. Is able to
flowchart a narrative situation showing the important
control points. Has the ability to understand operational
causes behind test result or inquiry "symptoms."
As progression and development occurs, demonstrates knowledge of the
system of control. Is able to refine the entire audit
package and coordinates performance. Reviews workpapers
considering standards, rules of evidence, and requirements
of adequate audit coverage.
Develops a knowledge of how a computer works and what its impact is on
internal control. Has the ability to understand mechanical
system flows is necessary. Demonstrates proficiency with
various micro computer packages.
As progression and development occurs, coaches other audit team
members. Demonstrates teamwork on audits and in office
activities.
Completes workpapers according to standards and drafts an audit report
for the areas of participation. Develops objectiveness,
clarity and conciseness in preparing findings. As
progression and development occurs, has the ability to
conduct an exit interview at the operating management level
and is able to draft the complete audit report.
Desirable Qualifications: Bachelor’s Degree, Major in Accounting,
awaiting certification (CPA, CIA or CMA) or in process of
sitting, preferred.
Prior experience in manufacturing, distribution or retail prefered.
