INTERNAL AUDITOR

Orange County Public Schools 

INTERNAL AUDITOR

QUALIFICATIONS:

1. Bachelor’s degree in accounting, business administration, finance, information technology or a related field from an accredited institution.
2. Requires three (3) to five (5) years of experience in auditing with governmental accounting or finance experience helpful.
3. CPA, CISA or CIA certification preferred.

KNOWLEDGE, SKILLS AND ABILITIES:

Knowledge of governmental fund accounting, auditing and audit standards, budgeting and financial reporting requirements; ability to use microcomputers and scalable computing environments; skill in management; ability to read and interpret Federal regulations, Florida Statutes, State Board Rules, and Department of Education technical bulletins. Familiarity with enterprise risk assessment and risk-based auditing. Knowledge of and commitment to decentralized decision making and accountability for results.

REPORTS TO:

Senior Director, Internal Audit

JOB GOAL:

To enhance the district’s performance and accountability by promoting an economical, efficient, and effective environment based on sound and practical internal controls through audit recommendations.

SUPERVISES:

None

MACHINES, TOOLS, EQUIPMENT:

Machines, tools, equipment, electronic devices, vehicles, etc., used in this position. Telephone, Computer, (Personal Computer and Mainframe), Automobile, Copier

PHYSICAL REQUIREMENTS:

Describes physical conditions of this position.

Light Work: Exerting up to 20 pounds of force occasionally and/or up to 10 pounds of force frequently. If the use of arm and/or leg controls requires exertion of forces greater than that for sedentary work and the worker sits most of the time, the job is rated as Light Work.

 PHYSICAL ACTIVITY:

Physical activities of this position. Percent of a typical day involved in each applicable activity is noted.

Percentage

• 70    Sitting:  Resting with the body supported by the buttocks or thighs.
• 10    Standing:  Assuming an upright position on the feet, particularly for sustained periods of time.
• 10    Walking:  Moving about on foot to accomplish tasks, particularly for long distances.
• 5      Bending:  Lowering the body forward from the waist.
• 5      Reaching:  Extending hand(s) and arm(s) in any direction.
• 5      Lifting: Raising objects from a lower to a higher position or moving objects horizontally from position-to-position through the use of the upper extremities and back muscles exerting up to 10 pounds of force.
• 20    Carrying:  moving objects (laptops) from place to place for audits, meetings, etc.
• 80    Finger Dexterity:  Picking, pinching, typing or otherwise working primarily with fingers rather than with the whole hand or arm.
• 70    Grasping:  Applying pressure to an object with the fingers and palm.
• 90    Talking:  Expressing or exchanging ideas by means of the spoken word. Those activities in which detailed or important spoken instructions must be conveyed accurately, loudly or quickly.
• 90    Hearing Acuity:  The ability to perceive speech and other environmental sounds at normal loudness levels.
• 90    Visual Acuity:  The power to see at a level which allows reading of numbers and text, operation of equipment, inspection of machines, etc.

Note: Will total more than 100 percent as several activities may be performed at one time.

WORKING CONDITIONS:

Conditions the worker will be subject to in this position.

Indoors and Outdoors:  The worker is subject to both environmental conditions.  Activities occur inside and outside.

PERFORMANCE RESPONSIBILITIES:

• Manifests a professional code of ethics and values.
• Responds to internal and external customers in a timely, accurate, courteous and empathetic manner representing OCPS in a positive light.
• Models the routine, intentional and effective use of technology in daily work, including communications, organization and management tasks.
• Complies with the Code of Professional Conduct and the International Standards for the Professional Practice of Internal Auditing (“Standards”), and the Institute of Internal Auditors’ Code of Ethics and independence standards. Discloses any ethical conflicts to the Senior Director, Internal Audit.
• Applies ethical principles and values to the activities being audited.
• Maintains independence and objectivity in appearance and in fact with those entities that are audited.
• Discloses promptly any relationships that interfere with independence.
• Conducts and manages operational and compliance audits and functions within the department consistent with district priorities and expected ends/results, department policies and procedures and the Standards.
• Maintains current knowledge of the Standards.
• Maintains curiosity and exercises professional skepticism.
• Develops and customizes individual audit plans and programs, and identifies expected outcomes/results for each audit assigned.
• Plans and conducts audit engagements to identify key risks and controls.
• Obtains reliable, relevant and sufficient evidence and evaluates critically.
• Analyzes and appraises the efficiency and effectiveness of business processes.
• Applies problem solving techniques for routine situations.
• Presents findings and proposes recommendations that deal with root causes of issues and impact to the district.
• Assesses and accounts for the potential for fraud risk and identifies common types of fraud associated with the organization and with a particular internal audit engagement.
• Demonstrates sound working knowledge of the quality control framework operated by OCPS and internal audit.
• Comprehends and interprets federal and state laws, rules and regulations and board policies in order to identify instances of school non-compliance with such laws, rules, regulations and policy.
• Discusses audit findings and their impacts professionally and confidently with appropriate levels of the organization. Uses graphical methods to communicate processes and other complex information.
• Takes personal accountability for results delivered in areas of responsibility.
• Respects confidentiality and secures the trust of other parties.
• Demonstrates efficiency and persistence, managing own time and ensuring engagement deadlines and objectives are met.
• Keeps the Senior Director, Internal Audit informed of critical issues and incidents.
• Applies data collection, data mining, data analysis and statistical techniques.
• Assesses and takes account of how IT contributes to OCPS’ objectives, the risks associated with IT and relevance to the audit engagements.
• Maintains up to date competencies required for effective internal audit delivery including industry specific knowledge appropriate for audit assignments.
• Responsible for compliance with continuing professional education requirements of the department and applicable certifications held.
• Maintains personal performance and effectiveness in changing and ambiguous environments.
• Responsible for maintaining timely and accurate information and accountable for the quality of information reported in audits.
• Follow the district’s policies and procedures as related to all HRMD guidelines, executive limitations, the district’s instructional initiatives, and the school district’s charter guidelines.
• Follow the district’s policies and procedures as related to fixed assets.
• Develop leadership in subordinates.
• Responsible for keeping up to date on current technology being used by OCPS.  With the support of the district, attends training to ensure skill level in various technologies is at the level required to perform in current position.
• Responsible for maintaining timely and accurate information and accountable for the quality of information maintained by those they supervise.
• Responsible for self-development and keeping up to date on current research, trends and best practices relevant to the area of responsibility.
• Perform other duties and responsibilities as assigned by supervisor.

* Essential Performance Responsibilities

TERMS OF EMPLOYMENT:

Non-bargaining unit compensation plan, twelve months, 8.0 hours per day.

EVALUATION:

Performance of this job will be evaluated in accordance with provisions of the Board’s policy on evaluation of personnel.