IRVING INDEPENDENT SCHOOL DISTRICT
JOB TITLE: Internal Auditor
WAGE/HOUR STATUS: Exempt
REPORTS TO:* Board of Trustees
PAY GRADE: ADMIN 4
DEPARTMENT: Internal Audit
PRIMARY PURPOSE: Develop and direct a comprehensive program of internal auditing in accordance with acceptable audit standards and stipulated schedules. Examine and evaluate the adequacy and effectiveness of management control. Provide the Board and Superintendent with independent analyses, appraisals, and recommendations regarding the District’s systems of internal control, and the quality of performance of management in carrying out assigned responsibilities and achieving established objectives. Supervise Internal Audit Department staff.
* REPORTS TO: Board of Trustees, with administrative supervision by the Superintendent of Schools.
- Minimum Education/Certification:
- Bachelor’s degree in accounting, management, finance, or business.
- Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) preferred.
- Certified Fraud Examiner (CFE) and Texas Association of School Business Officials (TASBO) certifications preferred.
- Certified Internal Auditor (CIA) certification preferred.
- Valid Texas Driver’s License with appropriate insurance coverage.
- Special Knowledge/Skills
- Theory and practice of accounting, including governmental and public school accounting.
- Auditing theory and practice.
- Principles of supervision and personnel management.
- Fraud investigative techniques.
- Criminal law, civil law rules of evidence and expert witness matters.
- Crimes involving accounting and financial activities.
- Computer auditing techniques.
- Legal foundations of public school organization and finance in Texas.
- Office organization, methods and procedures.
- Ability to:
- Direct, evaluate and train a professional staff.
- Plan, organize and direct an audit investigation.
- Express complex concepts effectively orally and in writing.
- Deal tactfully and effectively with all levels of the Board, District personnel and others.
- Analyze and evaluate accounting procedures, data and internal controls.
Minimum Experience: Five (5) years experience in public accounting, internal auditing, or related experience.
MAJOR RESPONSIBILITIES AND DUTIES:
- Identify activities subject to audit coverage, evaluate their significance, and assess degrees of risk to the activities in terms of cost, schedule, or quality.
- Develop a comprehensive flexible annual audit plan for evaluation of management controls over select District activities, using appropriate risk-based methodologies, including the evaluation of any risks or control concerns identified by administration or the Board of Trustees, using appropriate risk-based methodology, and submit the plan to the Board of Trustees for review, revision, and approval.
- Establish procedures for internal auditing activities and direct the technical and administrative functions of the Department of Internal Audits.
- Upon Board approval, implement and execute the annual audit plan in accordance with established procedures.
- Implement periodical special audits requested by the Superintendent or the Board as a whole.
- Monitor the District’s fraud hotline, directing non-fraud complaints to the Superintendent and appropriate administrators. Perform investigations of suspected fraudulent activities within the District and report the results to the Board, the Superintendent, and the alleged perpetrator, when appropriate.
- Ensure that audits examine the effectiveness of management in their stewardship of district-resources and their compliance with established policies, regulations, procedures, and governing laws and regulations. Recommend methods for improvement.
- Authorize the publication of reports on the results of audit examinations, including recommendations for improvement; provide same to the Board of Trustees and the Superintendent, appropriate department or campus leader, and alleged perpetrator, when appropriate.
- Meet regularly with the Board of Trustees to review Internal Audit Department activity.
- Review action taken by operating management to correct identified deficient conditions, assess adequate corrective action, and continue follow-up reviews until satisfactory resolution is achieved.
- Perform consulting services on request to assist administration in meeting District objectives, including facilitation, controls self-assessment, process design, training, and advisory services.
- On request, evaluate and assess new or changing processes, operations, programs and controls coincident with their development, implementation and/or expansion.
- Issue periodic reports to the Board of Trustees and to the Superintendent summarizing the results of audit activities.
- Remain abreast of new auditing and control techniques; keep the Board of Trustees and Superintendent informed of emerging trends and successful practices in internal auditing.
- Serve as the liaison for, coordinate the activities of, and assist the District’s external auditors and regulators, as appropriate, to provide optimal audit coverage to the District at a reasonable cost.
- Establish the structure of the Internal Audit Department, and recruit, select, schedule, supervise, train, and evaluate department staff with sufficient knowledge, experience, and professional certifications to achieve Department goals.
- Develop the Internal Audit Department budget, subject to Board of Trustees approval, and develop a system of cost, budget, and schedule control over audit practices.
- Provide the Board of Trustees and the Superintendent with periodic reports on audit coverage and the results of audit activity, and interpret those results to improve the audit plan and coverage and to develop the next annual plan.
- Seek to increase the Internal Audit Department’s ability to serve the Board of Trustees and the District.
- Assist in building the District’s public image through involvement in professional, civic, and community activities.
- Train District employees regarding financial accountability, fraud, and the mandatory reporting of fraud to the Internal Audit Department.
- Other duties as assigned by the Board of Trustees.
- Staff Auditor
- Internal Audit Assistant
Mental Demands/Physical Demands/Environmental Factors: Must maintain emotional control and exercise reasoning and problem-solving skills while under stress. Must demonstrate ability to communicate effectively (oral and written). Should be able to interpret procedures and analyze data for decision-making. Frequent in-district and occasional in-state or national travel. Occasional prolonged and irregular hours.
Safety: Perform all duties in a safe and responsible manner. Observe all safety precautions. Contribute to the prevention of accidents and injuries by observing safety rules and District policy, practicing the principles and skills taught in safety training, wearing personal protective equipment as required, reporting injuries and incidents immediately to supervisor, and being proactive in the ongoing efforts to improve workplace safety.