TITLE: DIRECTOR INTERNAL AUDIT & MANAGEMENT ADVISORY
SERVICES
GRADE: 20
JOB CODE: 1104
FLSA: MANAGEMENT
Job Summary
Plans, directs, and administers a comprehensive risk-based internal audit program that includes, but is not limited to complex audits of financial, operational, compliance, internal control, fraud investigations, and information system related issues etc. Provides leadership and direction in administering independent and objective evaluation, consultation, and reporting services, to ensure efficient and effective use of resources, program operations, and stewardship over assets. Advise in the development and operation of an enterprise risk assessment and management program. Recommend long-range strategies to MCCCD leadership to address emerging issues having a district-wide impact.
Scope
This position works in the Internal Audit & Management Advisory Services (IAMAS) department. Work contacts include Governing Board members, district and college executives, administrators, faculty, staff, students, external organizations, agencies, legal authorities and the public. Equipment used includes standard office equipment.
Supervision Received
This position reports to the Vice Chancellor for Business Services; specific instructions regarding non-routine and highly sensitive matters; broad latitude given in the development and design of all aspects related to internal audit and management advisory services; also operates under the direction of the Audit & Finance Committee of the Governing Board.
Supervision Exercised
Supervises Principal Auditors, Principal Information Systems
Auditors, Principal Enterprise Risk Advisors/Specialists, Senior Audit
Associates, Senior Information Systems Auditors, and consultants. May also supervise Audit Associates, Audit
Interns, students and temporaries.
Representative Duties
Direct, develop, plan and execute a comprehensive program of
internal auditing and management advisory services by providing independent and
objective management evaluation, consultation, reporting services to ensure the
efficient use of resources, program operations and stewardship over assets;
collaborate with management in the development and implementation of an
enterprise-wide risk assessment and management program; responsible for
planning, conducting and analyzing risk assessment activity on a system-wide
basis; oversee the day-to-day activities of the IAMAS department in planning
and performing complex financial, operational, compliance, internal control
audits and management advisory services activities; direct audits of high-risk
information systems related issues; directs, plans and conducts investigations
involving possible fraud, or other illegal, unethical or improper activities;
executes appropriate investigative audit procedures and communicates results of
audits and fraud investigations to key internal and external parties; testify
in internal hearings and court related proceedings; direct the development and
implementation of a multi-year audit plan based on systematic and on-going risk
assessment conducted in coordination with senior and operational management and
the external auditors; administer, plan and assess complex activities to
identify potential financial, operational, and compliance risks that warrant
audit attention; plan and direct audits to evaluate control environments in
units to ensure material risk are provided appropriate levels of audit
coverage; responsible for annual budget planning and expenditure review; play a
key role in a district-wide integrated and collaborative enterprise risk
assessment and management program to assess and manage strategic, economic,
political, competitive and other organizational risks; plan, direct, and
coordinate the development of risk and control self assessments district-wide;
educate leadership on their responsibility for enterprise risk management and
provide guidance for the identification, analysis and management of
enterprise-wide risk; engages the community in fiscal oversight of MCCCD;
recommends long-range strategies, to leadership to address emerging issues
having a district-wide impact; plays a leadership role in advising and training
management on assessing, strengthening, designing and implementing effective internal
controls; develop consult, and recommend solutions to improve organizational,
departmental, functional and programmatic effectiveness and efficiency; provide
objective and independent analysis to address complex financial and
non-financial issues; responds to requests for procedural recommendations,
financial analyses, and policy interpretations and providing written opinions
to assist management in decision-making efforts and aid in bringing resolution
to outstanding issues; plan and approve participation on organization-wide or
departmental process improvement committees to assist in meeting objectives; perform special
reviews requested by MCCCD management or the Governing Board; inform and advise
management and the Audit and Finance Committee on the areas examined; performs
related duties as assigned.
Knowledge and Abilities
Knowledge of: internal auditing standards, principles,
skills, methodologies and techniques; governmental auditing, accounting, and
business standards, principles, practices and procedures; internal audit
services, management advisory or consulting services, information system
auditing; fraud investigations, enterprise risk identification, assessment,
management standards and practices; spreadsheet applications; on-line computerized
financial and other information systems; organizational behavior.
Ability to: provide leadership and direction for complex
departments, programs and processes requiring continuing district-wide
coordination; collaborate effectively with District and college administration;
exercise considerable judgment and discretion; present ideas clearly and
comprehensively, both orally and in writing; manage and oversee multiple
assignments simultaneously; analyze complex financial and operational data; analyze
basic information system data; oversee and perform complex audits of college
and district office operations; think analytically and critically; apply
auditing principles, skills and techniques; understand college and district
operations, activities, processes and procedures; identify and evaluate
internal controls; write effective 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
and in court and other legal proceedings; review and approve audit and/or
special project scope, audit programs and procedures; supervise and evaluate
assigned staff; 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 Internal Auditing,
Accounting, Business, Finance and/or internal or external audit management
experience preferable in a public sector or higher education environment. Certification as a CPA (Certified Public
Accountant) or CIA (Certified Internal Auditor) is required.
Special Conditions of Employment
Some positions may require a
Class D Driver’s License.
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.