Senior Assistant Auditor

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Leads, plans, conducts, prepares, researches, analyzes, and reports on county-wide activities such as financial reporting, internal controls, revenue collections, and other special projects to ensure that offices are maintaining their financial records in accordance with Local Government Code, generally accepted accounting principles (GAAP), and County policies.

Develops and prepares audit programs for county departments and other services that receive county funding by evaluating departmental policies and procedures for effective auditing.

Determines missions and objectives of audit plans based on analysis of County departments and other agencies receiving county funding.

Continuously evaluates the risk, control, and County government environments and advises the Internal Audit Manager of potential impacts to the Countys master Audit plan.

Performs detailed and cursory audits of financial and operational transactions, processes, and procedures within a department to facilitate compliance with applicable federal, state, and local laws, policies, and procedures. Duties include running queries, auditing cash receipts, procurement, disbursements, other revenue and expenditure transactions and processes and procedures. Documents and reports findings and make recommendations for improvements.

Research applicable laws, regulations, and guidelines of activities for audit of county-wide activities.

Interviews department heads and examines department records for accuracy and completeness of revenue collections and reporting.

Interviews county personnel to ensure proper accounting and recording of transactions and compliance with applicable laws and regulations.

Balances source data to accounting records for verification of financial data.

Reviews records pertaining to material assets such as equipment and buildings and reviews staffing to determine degree to which they are utilized.

Performs on-site audits, performs cash counts, reviews bank account reconciliations, and inspects accounting and budget systems to determine efficiency and protective value.

Analyzes data obtained for evidence of deficiencies in controls, duplication of effort, extravagance, fraud, or lack of compliance with laws, government regulations and management policies and procedures.

Investigates reported occurrences of fraud, embezzlement, theft, and waste and recommends controls to prevent or detect such occurrences. Conducts fact-finding and/or informational interviews.

Monitors on-going audit assignments to ensure compliance with scope, objectives, and auditing standards.

Performs review of departmental internal control policies and procedures. Documents and reports findings and make recommendations for improvements.

Conducts spot audits of transactions and documents and reports findings to management.

Performs follow-up on audit findings to confirm that problem areas have been corrected according to recommended protocols.

Ensures compliance with applicable federal, state, and local laws, policies and procedures for areas being audited.

Serves as a troubleshooter in assisting management and staff in identifying and resolving audit issues, including statutory, policy and other questions.

Performs special projects and audits of sensitive or critical nature.

Reviews records pertaining to material assets such as equipment and buildings and reviews staffing to determine degree to which they are utilized.

Analyzes data obtained for evidence of deficiencies in controls, duplication of effort, extravagance, fraud, or lack of compliance with laws, government regulations and management policies and procedures.

Prepares written reports of findings and recommendations for management.

Conducts audit follow-ups for timeliness and accuracy.

Maintains audit control logs.

Conducts special studies for m nagement such as investigations of fraud and the prevention of fraud.

Assists in the year-end external audit process, including the review of Fiduciary funds, and audit of Procurement and Special Revenue funds.

Provides training and assistance to county staff regarding county-wide revenue collecting internal controls and procedures.

Provides audit training, guidance, and assistance to other Internal Auditors.

Reviews and approves audit work papers and reports of staff Internal Auditors.

Assists the Auditor, First Assistant Auditor, Internal Audit Manager, and other Internal Auditors as needed by preparing and providing information, reports, and records as requested.

Reviews Treasurers Office and other County department financial reports to verify and audit the accuracy of reports and to reconcile account-balancing problems.

Assures the services delivered meet quality and timeliness standards.

Assists in the development of new or the modification of existing auditing policies and procedures.

Consults with and advises county department heads, officials, supervisors and employees regarding internal audit scheduling and results.

Communicates all changes and internal aud