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SUMMARY: Hands on lead internal auditor that also guides and coordinates the other internal audit staff in performance of the daily operations of the internal audit division of the County Auditor’s office. Performs audits, coordinates and reviews the work of other internal audit staff and issues reports in accordance with state statutes and relevant auditing standards to provide management with the information needed to evaluate the adequacy of the county's internal controls. Assists the County Auditor with developing and periodic updating of the County's internal audit plan, objectives, and audit programs.

The employee is required to be on duty before, during, and after natural disasters and emergencies, as directed by the Department Head.

ORGANIZATIONAL RELATIONSHIPS:

Reports to: County Auditor

Leads: Internal Auditors and occasionally clerical employees

Other: Works closely with other internal auditors, County department heads and section supervisors, the County Attorney's office, state agencies, programmers and outside county auditors.

ESSENTIAL DUTIES AND RESPONSIBILITIES include the following:

Confers with the County Auditor on the formulation of the County's internal audit plan, organizational procedures and policies, audit strategies and programs.

Advises the County Auditor on and makes recommendations on the departments and County wide financial and internal control procedures.

Provides leadership and mentoring of the daily operations of the internal audit division consistent with department procedures, policies and goals as approved by the County Auditor.

Responsible for intimately knowing the internal operations of every County department and the laws under which they function in order to produce professional audits. Keeps informed of legislative, County wide and interdepartmental changes. Ability to document transaction cycles and internal control systems.

Performs reviews of internal audit reports that include evaluating, and making recommendations on the effectiveness and efficiency of the county's internal control systems concerned with safeguarding of assets, reliability of financial records and compliance with regulations, policies and procedures; produces the final internal audit reports for approval by the County Auditor to provide management with reliable information on the adequacy of the County's system of internal controls.

Conducts, prepares and maintains written vulnerability assessments to rank the susceptibility of County offices to the occurrence of waste, fraud, loss, unauthorized use, or misappropriation; noncompliance with applicable law; and inadequate record keeping for the purpose of setting priorities for internal auditing.

Performs internal audits of financial and non-financial records. Leads, coordinates, and oversees the work of other internal auditors and ensures that the work is effectively done in accordance with auditing standards and ensuring that independence, integrity, and objectivity of the Internal Audit division is maintained at all times.

Ensures the audit manual is updated periodically and makes recommendations as necessary.

Regularly meets with County Auditor to discuss audits in progress, system changes, new software Implementations, and other matters of note.

Informs County Auditor immediately of unaccounted for variances, losses, shortages, irregularities, and/or thefts of funds or property. Recommends courses of action and/or takes appropriate action as necessary.

Maintains certain master records as deemed necessary by the County Auditor.

Resolves problem transactions or situations from daily operations or routine matters of the internal audit division, and from those presented by the outside auditor.

Meets with department heads or chief assistants and department employees as necessary as part of the preliminary review on every audit.

Consults with and advises departmental management on what internal controls and activity controls are, why they are necessary, and assists them in the development of written controls and procedures.

Conducts exit conferences, with the departmental management at the completion of every audit.

Arranges follow-up audits to monitor the implementation of audit recommendations as appropriate and evaluates the effectiveness and quality of corrective action taken in response to audit recommendations; takes action as determined necessary.

Plans necessary and desirable training sessions for the staff, communicates relevant community and county developments impacting the division.

Reviews the work and job performance of line internal auditors, including support to the County Auditor in recruiting, hiring and employment recommendations, orientation, performance evaluations and disciplinary actions; prepares suggested revisions to job descriptions.

Assists line internal auditors as needed with the difficult steps in the performance of internal control reviews and other audits.

Develops and plans the appropriate audit programs in line with applicable best practices, including designing the tests to be performed that will satisfy the audit objectives for approval by the County Auditor.

Serves as an important liaison between the County departments and County Auditor to ensure good communication lines remain intact to facilitate coordination and interaction with the department's other activities.

Participates in staff meetings as required.

Performs such other duties as may be assigned. Although anticipated that the main focus of the internal audit division of the County Auditor’s office is auditing, other tasks may be assigned to internal audit staff as deemed appropriate by the County Auditor.

QUALIFICATIONS: To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. Any employee who drives a vehicle on official business must maintain a driving record which meets standards set by the County and the County’s insurance carrier.

EDUCATION and/or EXPERIENCE: A degree in accounting or finance from a four-year college or university, plus three years of accounting and auditing experience. Leadership, coaching, and mentoring experience is highly desirable. Strong knowledge and application of auditing principles and practices required.

Any equivalent combination of experience and training which provides the required knowledge, skills, and abilities, may be considered in the County’s sole judgement.

LANGUAGE SKILLS: Ability to read, analyze, and interpret general business periodicals, professional journals, technical procedures, or governmental regulations. Ability to write reports, business correspondence, and procedure manuals. Ability to effectively present information and respond to questions from groups of managers, clients, customers, and the general public.

MATHEMATICAL SKILLS: Ability to work with mathematical concepts such as probability and statistical inference. Ability to apply concepts such as fractions, percentages, ratios, and proportions to practical situations.

REASONING ABILITY: Critical thinking, analytical ability, and diplomatic skills to solve practical problems and deal with a variety of concrete variables in situations where only limited standardization exists. Ability to interpret a variety of instructions furnished in written, oral, diagram, or schedule form.

CERTIFICATES, LICENSES, REGISTRATIONS: Certified Internal Auditor (CIA) or similar designation preferred. Within two years of employment, certification on internal auditing must be attained. Nueces County will pay for the expenses of study guides and fees to the extent approved by the County Auditor.

May be required to possess a Texas Driver's License.

OTHER SKILLS AND ABILITIES: Ability to work independently and as a member of a team. Ability to use word processing and spreadsheet software . Proficiency with contemporary audit software tools. Ability to evaluate financial records, to select and develop pertinent data, to balance multiple priorities, to prepare concise reports and to communicate clearly and diplomatically in writing and orally. Demonstrated ability to lead, mentor, and motivate others. Ability to keep sensitive information confidential. Ability to establish and maintain effective relationships with other county employees and officials, outside auditors, and the general public.

PHYSICAL DEMANDS: The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this job, the employee is regularly required to sit and use hands, handle, or feel. The employee frequently is required to talk or hear. The employee is occasionally required to stand; walk; reach with hands and arms; and stoop, kneel, crouch, or crawl. The employee must frequently lift and/or move up to 10 pounds and occasionally lift and/or move up to 25 pounds. Specific vision abilities required by this job include close vision, and ability to adjust focus.

WORK ENVIRONMENT: The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. The noise level in the work environment is usually moderate.

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