The position reports to a technical superior and audits work at the supervisory level involving directing and reviewing the work of subordinate auditors. The incumbent develops audit schedules, objectives, timeframes and scopes. The incumbent reviews and approves work papers, analysis summaries, findings/recommendations, correspondence, audit reports, evaluates subordinates, recommending training, promotion, and disciplinary actions. The position researches current auditing procedures to develop and update intra-office procedural manuals and training guides.
Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
- Reviews records of agency units, contractors, subcontractors, municipalities, suppliers and vendors to assure compliance with federal/state guidelines, agreements, contracts, grants and appropriate billing and maintenance of accounting records.
- Identifies program adequacy/efficiency through comprehensive, in depth analysis of operational and administrative functions, accounting practices, policies, procedures and management controls.
- Interviews staff and management; gathers pertinent data, information, records, and documentation to support audit research, analysis, and subsequent reports.
- Applies professional auditing standards, methods and procedures to analyze and make recommendations concerning the accuracy of accounting systems, management controls and operating procedures.
- Attends professional auditing training as a means of remaining current in the latest auditing methods, principles and practices.
- Meets with agency personnel and outside interested parties to discuss audit scope and nature (Entrance Conference) and again at the conclusion of the audit to review observations and findings (Exit Conference).
- Writes clear, complete, and concise audit reports, which include audit observations, findings and recommendations for corrective action.
- Reviews and interprets applicable federal and state laws, rules, regulations, policies and procedures; recommends changes to department management, Federal government, contractors and subcontractors.
JOB REQUIREMENTS for Internal Auditor IV
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
- Possession of a Bachelors degree or higher in Accounting, Business Administration, Economics, Finance, Business Management, Computer Information Systems or related field OR one of the following certifications: CFE, CGFM, CISA, CIA, CMA, or CPA.
- At least three years experience auditing in accordance with Generally Accepted Auditing Standards including the assessment of internal and external controls.
- Three years experience in accounting using Generally Accepted Accounting Principles (GAAP).
- Three years experience in auditing financial records and documents in accordance with Generally Accepted Auditing Standards, including assessment of internal and external controls.
- Three years experience in computer assisted auditing which includes using computer programs to analyze data, select, manipulate and sort data, perform calculations, select audit samples and print reports.
- Three years experience in interviewing which includes using structured or unstructured interview techniques to obtain facts, explore issues and identify courses of action.
- Three years experience in interpreting laws, rules, regulations, standards, policies, and procedures.
- Knowledge of developing audit plans which includes developing audit goals, objectives, timeframes and scopes.
- Knowledge of staff supervision acquired through course work, academic training, training provided through an employer, or performing as a lead worker overseeing the work of others; OR supervising staff which may include planning, assigning, reviewing, and evaluating the work of others; OR supervising through subordinate supervisors a group of professional, technical, and clerical employees.
Conditions of Hire
Applicant must complete satisfactory criminal background check, reference checks, confirmation of compliance with federal and state tax laws, and any other required condition of employment.
The application and supplemental questionnaire are evaluated based upon a rating of your education, training and experience as they relate to the job requirements of the position. It is essential that you provide complete and accurate information on your application and the supplemental questionnaire to include dates of employment, job title and job duties. For education and training, list name of educational provider, training course titles and summary of course content. Narrative information supplied in response to the questions must be supported by the information supplied on the application including your employment, education and training history as it relates to the job requirements.
Once you have submitted your application on-line, all future correspondence related to your application will be sent via email. Please keep your contact information current. You may also view all correspondence sent to you by the State of Delaware in the “My Applications” tab at www.delawarestatejobs.com
Accommodations are available for applicants with disabilities in all phases of the application and employment process. To request an auxiliary aid or service please call (302) 739-5458. TDD users should call the Delaware Relay Service Number 1-800-232-5460 for assistance. The State of Delaware – An Equal Opportunity and Affirmative Action Employer.