MARICOPA COMMUNITY COLLEGE DISTRICT JOB DESCRIPTION

TITLE: PRINCIPAL AUDITOR
GRADE: 18
JOB CODE: 0126
FLSA: EXEMPT

Job Summary

Plans, evaluates and performs a variety of complex internal audits and special projects throughout the Maricopa County Community College District; defines work protocols, assignment structure, audit testing needs and reports the disposition of results. Coordinates and conducts fraud investigations; prepares reports and communicates results to appropriate management.

Scope

This position works in the department of Internal Audit & 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 to the Director Internal Audit & Management Advisory Services. Receives general direction regarding routine and standard matters; specific instruction regarding non-routine and highly sensitive matters.

Supervision Exercised

May supervise Senior Audit Associates or other assigned staff.

Representative Duties

Administers, plans and assesses complex activities to identify potential financial, operational and compliance risks that warrant audit attention; conducts audit testing to ensure adequate audit coverage and opportunities for improvement are identified; identifies specialized skills/resources needed to assess unique activities (e.g., universal business risks, system risks etc.); applies internal control concepts in a wide variety of settings and assess the exposure resulting from ineffective or missing controls; evaluates audit results, even when defined criteria or standards do not exist; provides appropriate levels of supervision and quality assurance review to ensure that work performed by others is competently performed and meets established standards for documentation, thoroughness, accuracy, etc.; evaluates overall audit results, weighing the relevancy, accuracy and perspective of conclusions against the accumulated audit evidence both for individual audit tests as well as for the project; structures work assignments to enhance individual staff development; conducts internal investigations; executes appropriate investigative audit procedures, obtains appropriate evidence and draws sound and defensible conclusions, seeking counsel from other parties when appropriate; communicates audit results of internal or fraud investigations to a variety of internal and external parties; provides leadership on a variety of internal departmental projects; recommends improvements to departmental practices and processes; testifies in a wide variety of court related proceedings; performs related duties as assigned.

Knowledge and Abilities

Knowledge of: internal governmental auditing; business and accounting standards, principles, practices and procedures; basic information system audit techniques and methodologies; computerized financial and other information systems and software; project management.

Ability to: analyze complex financial and operational data; analyze basic information system data; perform complex audits of college and district office operations; handle confidential information in an appropriate manner; apply and teach auditing principles, skills and techniques; understand college and district office operations, processes and procedures; perform risk identification and assessment; identify and evaluate internal controls; write reports; develop, review and approve findings and recommendations documented in accordance with industry standards; communicate audit and/or special project results to all levels of management; develop and/or review and approve audit programs and procedures; manage multiple assignments simultaneously; supervise assigned staff; communicate effectively both verbally and in writing; 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, business and/or finance; and audit experience, preferably in a higher education environment, in a supervisory capacity.

Special Conditions of Employment

Certification as a CPA, CIA, CFE, CISA or CCSA required.

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.