MARICOPA COMMUNITY COLLEGE DISTRICT JOB DESCRIPTION

TITLE: AUDIT ASSOCIATE

GRADE: 16

JOB CODE: 00132

FLSA: PROFESSIONAL

Job Summary

Performs a variety of internal audit assignments throughout the Maricopa County Community College District. Applies audit principles and techniques in audit testing and fact gathering.

Scope

This position works within Internal Audit and Management Advisory Services. Work contacts include governing board members, district and college executives, administrators, faculty, staff, students, external organizations and agencies. Equipment used includes standard office equipment.

Supervision Received

This position reports directly to the Principal Auditor with general direction from one or more Senior Audit Associates. The District Auditor may also direct this position to report to a Principal Information Systems Auditor with general direction from one or more Senior Information Systems Auditors.

Supervision Exercised

This position provides work direction to Audit interns or other assigned staff.

Representative Duties

Conducts audit testing of varying complexity and applies audit principles, skills and techniques; interprets results against defined criteria and ensures work is competently and efficiently performed in accordance with professional standards; applies internal control concepts in a wide variety of settings and assesses the results from ineffective or missing controls; understands financial, operational, and compliance risks which affect college and district activities; identifies risks, and formulate practical cost effective recommendations; prioritizes work so resources are devoted to areas of highest risk; document relevant facts and information that support the work performed and conclusions drawn so other reviewers can follow the auditor's logic and methodology; evaluates audit results, weighing the relevancy, accuracy, and perspective of conclusions against the accumulated audit evidence; communicates to recipient audit results; works with cross-functional teams on a variety of issues; completes work with limited instructions, seeks guidance when circumstances warrant; completes work assignments independently as part of a team project; assists on a variety of internal departmental projects (i.e., three-year audit plan, annual report, Audit and Finance Committee reports, major initiatives, internal control related training and other assigned projects); interacts effectively with a wide variety of people in a wide variety of settings; completes assignments within specified time and calendar schedule; coordinates multiple tasks; recommends improvements to departmental practices and processes; participates in professional development activities; performs related duties as assigned.

Knowledge and Abilities

Knowledge of: internal auditing standards; governmental auditing, accounting and business standards, principles, practices and procedures; spreadsheet applications, on-line computerized financial and other information systems; organizational behavior; risk identification and risk assessment; control identification and evaluation.

Ability to: analyze financial and operational information; perform a variety of audits of college and district operations; activities, processes and procedures; handle confidential information in an appropriate manner; think analytically and critically; write reports; maintain organized documentation; present audit and/or special project results; establish cooperative working relationships in the course of performing assigned duties.

Training and Experience

Any combination of education, training, and experience that provides the required knowledge and abilities. An example of this would be a college degree in Accounting, Auditing, Business and/or Finance and/or audit experience, preferably in a public sector or higher education environment. Progress towards certification (i.e., CPA, CIA, CFE, CISA, and/or CCSA) is preferred.

Special Conditions of Employment

Working Conditions

This class specification is intended to indicate the basic nature of positions allocated to the class and examples of typical duties that may be assigned. It does not imply that all positions within the class perform all of the duties listed, nor does it necessarily list all possible duties that may be assigned.