Auditor I, (A241120-2), 208, Internal Audit

To conduct unannounced internal audits of City departments/divisions related to cash handling and inventory at operational sites away from the office. To plan and document work to address the audit objectives and reduce risk, including preparing audit programs. To conduct internal audits for compliance in cash handling, payroll, purchasing and other areas as assigned. To prepare a written audit draft report communicating the results of the audit engagement, and recommending changes based on audit reviews, for review and approval by the Internal Auditor.

ESSENTIAL DUTIES & RESPONSIBILITIES

The intent of this job description is to provide a representative summary of the major duties and responsibilities performed by employees in this job. Employees may be requested to perform job-related tasks other than those specifically presented in this description.

• Conducts unannounced internal audits of City departments/divisions related to cash handling and inventory at operational sites.

• Conducts internal audits for compliance in cash handling, payroll, purchasing and other areas as assigned.

• Gathers pertinent information and data through interviews and analytical inspection of documents to perform audit; identifies deficiencies and assists in obtaining reasons for deficiencies.

• Maintains audit working papers in an indexed and organized manner to support audit procedures performed for each audit.

• Prepares clear, concise, and timely draft audit reports of findings and observations; provides working papers which document procedures performed, support findings, and provide conclusions and recommendations for corrective action for review and approval by Internal Auditor.

• Interacts and conducts interviews with various levels of city personnel to determine controls, policies, procedures, and requirements and obtain useful, relevant, and reliable information.

• Conducts analytical review and determines the source of documentation required to achieve audit procedures; performs preliminary research and review of the area to be audited to develop audit program that addresses specific objectives.

• Obtains, analyzes, and evaluates evidentiary data as required to perform audit test work; reviews transactions, documents, records, and methods for determining accuracy and effectiveness of established controls.

• Evaluates test-work and develops working papers supported by conclusion(s) and develops recommendations for improving controls.

• Assists in special audits investigations/assignments as requested by City's Internal Auditor, City Council, and the City Manager.

• Conducts research on subject matter related to audit to develop efficient, effective and innovative recommendations.

• Develops recommendations for improving controls by identifying and evaluating weaknesses in existing controls.

• Assists with payroll and purchase orders for division operations.

• Will be required to drive a City vehicle for City business use.

• Performs other duties as assigned.

COMPETENCIES FOR SUCCESSFUL PERFORMANCE OF JOB DUTIES

Knowledge of:

• Knowledge of risk management, risk-based assessment, and internal controls

• Knowledge of basic investigative techniques and analysis

• Knowledge of working paper preparation, indexing and organization skills

• Knowledge of modern office procedures and methods including computers and applicable software

• Knowledge of English grammar, spelling, and punctuation

• Knowledge of basic investigative techniques and analysis

• Knowledge of technical and management report writing procedures and techniques

Skills and Abilities:

• Skill in organization and time management with the ability to adjust to changes

• Skill in performing a variety of duties, often changing from one task to another of a different nature

• Skill in accounting and auditing principles in the assessment of internal control structures and in the review for compliance with authorized policies, procedures, and ordinances

• Skilled in the use of a desktop and laptop and all applicable software needed to produce usable documents; skilled in Word, Excel, PowerPoint, Outlook, as well as office equipment

• Ability to communicate effectively, both orally and in writing in English and Spanish

• Ability to establish and maintain effective working relationships with co-workers, City Management, city staff, vendors, contract service providers, taxpayers, and the public

• Ability to establish and maintain effective working relationships with others

• Ability to read, understand, and maintain highest degree of integrity, objectivity, confidentiality and professionalism in all aspects of the job

• Ability to use critical thinking when presented with challenges

• Ability to work independently with limited required direction and guidance

• Ability to read, understand, and gather relevant audit information to document results

WORK ENVIRONMENT/CONDITIONS AND PHYSICAL DEMANDS

Physical Effort Requirements

Position will have the following exposures

• Office or similar indoor environment, relatively free from unpleasant environmental conditions or hazards.

• Exerting up to 10 pounds of force occasionally, a negligible amount of force frequently, and/or constantly having to lift, carry, push, pull, or otherwise move objects, including the human body. Sedentary work involves sitting most of the time. Jobs are sedentary if walking and standing are required only occasionally, and all other sedentary criteria are met.

Work Environment Locations

Position will require the employee to work in the following types of work environments

Seldom

• Street environment (near moving traffic)

• Construction site

• Confined space

Sometimes

• Outdoor environment

Frequently

• Vehicles

• Warehouse environment

Often

• Office or similar indoor environment

Exposures

Position will require the employee to be exposed to the following environmental elements

Never

• Communicable diseases

Seldom

• Individuals with known violent backgrounds

• Extreme cold (below 32 degrees)

• Moving mechanical parts

• Fumes or airborne particles

• Toxic or caustic chemicals or substances

• Loud noises (85+ decibels such as heavy trucks, jack hammers, construction)

Sometimes

• Individuals who are hostile or irate

• Extreme heat (above 100 degrees)

Travel

Position will require the employee to travel

Never

• International travel

Seldom

• National travel

Sometimes

• Regional travel

Often

• Local travel

Required Education and Experience

• Bachelor's degree from an accredited* college and university in Accounting, Finance, or Business

• At least one (1) year of experience in internal auditing, accounting, or finance

• Council of Higher Education Accreditation (C.H.E.A.)

Required Licenses or Certifications

•  None

Valid Texas Driver License. If applicant holds an out-of-state license, a State of Texas Driver License must be obtained within 6 months of employment.

As part of the minimum requirements for all positions with the City of Laredo, a thorough background check and certified school transcripts will be required from all applicants who are offered employment.

Effective February 24, 1997, all selected applicants are required to undergo a drug and alcohol test prior to employment.

Effective January 7, 2008, all persons in safety-sensitive functions/positions, as per City of Laredo Drug and Alcohol Policy definition, shall be subject to random drug and alcohol testing.

A person with a disability who needs a reasonable accommodation related to a selection process is requested to contact the Human Resources Department at (956) 791-7480 two days prior to the scheduled interview and/or test if applicable.

City of Laredo is an Equal Opportunity/Affirmative Action/Pro Disabled and Veteran Employer. We welcome differences in the form of gender, race, ethnicity, disability, geography, socioeconomic status, age, politics, religion, philosophy, sexual orientation, or gender identity. All applicants who share this goal are encouraged to apply. Must be able to function in a principle-based organization that has a culture built on character and core values.