Senior Internal Auditor

An employee in this class of work is responsible for conducting audits of various activities of departments within the County of Montgomery. The scope of work performed includes financial, compliance, economy, efficiency and performance audits. Tasks are of more than average difficulty, and include development and completion of work programs for each assigned audit project, preparation of draft reports of audit findings, and presentation of audit recommendations to management.

In addition, the Senior Auditor performs tasks which include assisting with preparation of an annual County-wide risk assessment and establishing the annual audit plan, providing on the job training and mentoring to audit staff, conducting work paper reviews upon request, supervising and guiding audit planning activities, assisting with developing risk-based audit programs, and other special projects as delegated by the Audit Deputy Controller.

An employee in this class will be required to lead and/or serve on an audit team during major projects while coordinating and/or providing oversight to other auditors as assigned in order to ensure that projects progress according to established plans. Important responsibilities of employees in this class are to ensure that their audit assignments are conducted in a thorough and objective manner, that recommendations are developed and presented to management which provide a sound basis for corrective actions and improvements in County financial and operational systems, and that all audit work is performed in accordance with professional standards issued by the Comptroller General of the United States. The exercise of considerable initiative and independent judgment is required in project development and performance and the formulation of effective recommendations.  

Tact and diplomacy are also necessary as an employee in this class will have considerable contact with other County employees. Work is performed under direction of the Audit Deputy Controller and reviewed while in progress through planning conferences, field work in progress status reports, and, upon completion, through draft reports and final work papers submitted for quality review.

Internal Audit maintains highly qualified individuals to work on internal audits within the County whether compliance, performance or financial audits.

Experience allows the mentoring and training of less experienced staff auditors to occur and develop a stronger Internal Audit function which is well-rounded and provides a solid work product.

Designations ensure the Internal Audit Department's credibility and allows significant reliance be placed on the work product of the Department.  Additionally, professional designations are a trademark of a high functioning Internal Audit Department in which the focus on operating within the parameters of applicable auditing and accounting standards is emphasized.

• Participates and leads audits of County departments and functions; 

• Conducts preliminary surveys in assigned departments to determine activities being performed and to develop recommendations as to audit needs;

• Formulates and recommends a draft audit work plan, including scope, techniques, and timetable, within time constraints established by superiors; 

• Conducts audits, reviewing records and other documentation and interviewing management and other personnel, in order to obtain needed information

• Prepares written draft reports and schedules of audit findings and recommendations inclusive of management responses; and, Completes final audit work paper files in both electronic and paper format as requested with documentation to substantiate all findings noted;

• Performs analysis, critiques and evaluations to determine legal, contractual and financial compliance, economy, efficiency, and performance effectiveness of the activities of County departments as necessary; audits County accounting and operational records, procedures and practices to determine accuracy and compliance with accepted practices, procedures and the law; reviews accounting and administrative controls in order to evaluate soundness and reliability; audits financial records of various County departments which are regulated by, taxed by and/or have contractual services with the County government to determine compliance with applicable laws and contracts; prepares analyses of federal funds expenditures administered by the County departments; 

• Presents findings as required to affect managerial personnel and properly develops elements of a finding, explaining findings and encourages implementation of recommendations to management; provides advice on internal controls, acceptable practices and procedures, and economy and efficiency issues;

• When leading and/or serving on an audit Internal Audit maintains highly qualified individuals to work on internal audits within the County whether compliance, performance or financial audits;

• Performs all other related work as required.

Continuing Education Requirement for Local Government Auditors are as follows:

• 40 Continuing CPE - Continuing Professional Educational Credits must be obtained on an annual basis to work as an Auditor at Montgomery County, PA;
• Graduation from an accredited college or university with a bachelor's degree in Accounting or related business field;
• 5 to 10 years reasonable auditing experience; and / or professional accounting experience; 
• Current or in process candidacy for Certified Internal Auditor (CIA), Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA), or Certified Fraud Examiners designation (CFE).

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job.  Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this job, the employee is regularly required to stand; walk; sit; and talk and hear.  The employee is occasionally required to use hands to finger, handle or feel objects, tools or controls; reach with hands or arms; and stoop, kneel, crouch or crawl.  The employee must occasionally lift and/or move up to 25 pounds.  Specific vision abilities required by this job include close vision, distance vision, color vision and depth perception. Additional physical demands include:

• Ability to travel to and from audit clients, training conferences, and other site locations as needed;

• Ability to carry laptop, audit binders, projector, and other necessary equipment to and from audit clients, to and from field offices, including as copies of documentation, portable scanners, etc.;

• Ability to give presentations upon request to audiences on various topics related to Internal Audit (e.g. Annual Tax Collector Seminars);

• Ability to perform inventory counts as needed in possible storage areas where climbing and or lifting of up to 20 lbs. of materials may be needed;

• Ability to handle stress of multi-tasking, multiple project teams, and implementation of new standards and updates as required under the direction of the Audit Deputy Controller.

WORK ENVIRONMENT: The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential function.

The noise level in the work environment is usually moderate.