Auditor I

Audit/Review Staff

This is professional work within the Office of Inspector General (OIG) conducting audits, to include internal, compliance, and performance audits, and consulting engagements under the International Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors (IIA), as well as reviews or other oversight engagements in accordance with the Association of Inspectors General's (AIG's) Principles and Standards for Offices of Inspector General, while being alert to potential fraud, waste, and abuse.

This position supports more senior audit/review staff, to include the Senior Auditor, in conducting more complex audits/reviews, establishing a risk universe, developing an annual work plan, engagement planning, fieldwork, reporting and follow up of all audits, reviews and consulting engagements, including those to determine if organizational operations are in compliance with established policies, procedures, best practices, laws, rules, regulations, and standards. Work is performed under the direction of OIG senior staff or the Inspector General.

Essential Job Functions

The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar, related, or a logical assignment for this classification. Other duties may be required and assigned.

• With guidance and direction from the Inspector General and more senior audit staff, conducts audits, and consulting projects in accordance with the International Standards for the Professional Practice of Internal Auditing of the IIA, as well as reviews and other engagements under the AIG's Principles and the Standards for Offices of Inspector General.
• Plans and conducts all phases of an engagement (audit/review), including developing a written work plan and workpapers, performing engagement fieldwork; drafting reports, to include findings and recommendations; and conducting follow-up.
• Conducts interviews, collect supporting documentation, and review facts to substantiate conclusions in an engagement.
• Evaluate internal accounting and administrative controls in relation to cost benefits and effectiveness.
• Participates in entrance and exit conferences for audits, reviews and other OIG oversight engagements.
• Presents and communicates, both orally and in writing, findings and recommendations to the Inspector General, the Clerk, Clerk's Office senior staff, and county officials.
• Assists with the annual risk assessment and development of the OIG's annual work plan.
• Assists in the preparation of comprehensive written reports for review by OIG senior staff or the Inspector General.

• Completes a minimum of 40 hours of documented continuing education every two years, with at least 12 of the 40 hours in subjects directly related to risk, audit, government oversight and/or public administration.
• Supports and promotes the OIG by providing training, education, and outreach activities to the internal and external stakeholders of the Clerk and Board of County Commissioners.
• Performs other duties as assigned.

• The Collier Clerk's Office values the team building benefits of in-person onsite collaboration. This is an on-site position.

Education and Experience:

• Bachelor's degree from an accredited college or university in accounting, finance, business administration, or a related field and one year of auditing, accounting, or financial analysis, preferably in the public sector. Any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this job may be substituted for the education or experience requirement.

Knowledge, Skills, and Abilities:

• Knowledge of the principles, practices, methods, and procedures of auditing.
• Ability to apply OIG policies and procedures, professional standards and techniques in audits, reviews, and consulting engagements in accordance with the International Standards for the Professional Practice of Internal Auditing of The IIA and/or AIG's Principles and Standards for Offices of Inspector General.
• Knowledge of the International Standards for the Professional Practice of Internal Auditing of the IIA.
• Knowledge of internal and management controls; ability to analyze data, governmental activities, and processes to determine compliance with policies and procedures.
• Ability to apply computer applications and software.
• Ability to communicate effectively, both orally and in writing, and prepare written reports.
• Ability to apply auditing and oversight management principles to a variety of policies, practices, and systems.
• Must possess good interpersonal and communication skills, work either independently or as part of a team, and foster a positive work environment.

Licenses, Certificates or Registrations:

• Must possess and maintain a valid Florida Driver's License with any applicable endorsements and maintain eligibility requirements and endorsement(s) to drive a county vehicle.

• Preference may be given to candidates possessing highly desirable qualifications that include:

1. Certified Inspector General Auditor (CIGA)
2. Certified Fraud Examiner (CFE)
3. Certified Internal Auditor (CIA)
4. Certified Public Accountant (CPA)
5. Certified Information Systems Auditor (CISA)
6. Certified Management Accountant (CMA)
7. Certified IDEA Data Analyst (CIDA)
8. Certified in Risk Management Assurance (CRMA)
9. Certified Government Financial Manager (CGFM)
10. Other highly desirable knowledge, skills, abilities, and credentials relevant to this position.

Performance Aptitudes:

Data Utilization: Requires the ability to evaluate, audit, deduce, and/or assess data using established criteria. Includes exercising discretion in determining actual or probable consequences and in referencing such evaluation to identify and select alternatives.

Human Interaction: Requires the ability to apply principles of persuasion and/or influence over others in coordinating activities of a project, program, or designated area of responsibility.

Equipment, Machinery, Tools, and Materials Utilization: Requires the ability to operate, maneuver and/or control the actions of equipment, machinery, tools, and/or materials used in performing essential functions.

Verbal Aptitude: Requires the ability to utilize a wide variety of reference, descriptive, advisory and/or design data and information.

Mathematical Aptitude: Requires the ability to perform addition, subtraction, multiplication and division; ability to calculate decimals and percentages; may include ability to perform mathematical operations with fractions; may include ability to compute discount, interest, and ratios; may include ability to calculate surface areas, volumes, weights, and measures.

Functional Reasoning: Requires the ability to apply principles of influence systems, such as motivation, incentive, and leadership, and to exercise independent judgment to apply facts and principles for developing approaches and techniques to resolve problems.

Situational Reasoning: Requires the ability to exercise judgment, decisiveness and creativity in situations involving the evaluation of information against sensory, judgmental, or subjective criteria, as opposed to that which is clearly measurable or verifiable.

Accounting Aptitude: Knowledge of and the ability to research, interpret and implement applicable Federal and State statutes and regulations.

Additional Information:

A Public record includes information that is recorded and stored by a government agency, which a member of the public has a right to access and review. Records can be in tangible forms, such as paper, photographs, and maps, or stored on electronic media, such as CDs, DVDs, and computer databases. On occasion, your picture may be taken and used in agency publications, or your records may be requested for review. All government records are public unless you are, or the record is exempt by Florida Statute Chapter 119.0713.

ADA Compliance:

Physical Ability: Tasks require the ability to exert light physical effort in sedentary to light work, but which may involve some lifting, carrying, pushing and/or pulling of objects and materials of light weight (5-10 pounds). Tasks may involve extended periods of time at a keyboard or workstation.

Sensory Requirements: Some tasks require the ability to perceive and discriminate visual cues or signals. Some tasks require the ability to communicate orally.

Environmental Factors: Essential functions are regularly performed without exposure to adverse environmental conditions.