Perform moderately complex to advanced (senior-level) auditing work for Southwest Key Programs (SWK). Work involves performing and helping to coordinate the planning, contributing, and conducting audits of SWK departments, programs and services, and business operations, internal control systems and structures, supporting technologies, and related records.

Assists the Director of Internal Audit (IA) to oversee development of issues and recommendations for improvement, and determines whether established company goals, objectives, processes, and procedures are accomplished. Evaluates company, contractor, and related entities compliance with laws, rules, regulations, and policies. Coordinates with the Director of IA to complete assessments involving the adequacy of manual and automated controls intended to safeguard assets and determines whether SWK company and contractor resources are being used efficiently and effectively. Assists the Director of Internal Audit with Enterprise Risk Management processes and procedures.

Work is performed in accordance with the International Professional Practices Framework (IPPF) or Red Book, as well as Generally Accepted Government Auditing Standards (Yellow Book), and all pertinent Southwest Key Programs policies, procedures, and governance standards.

Work is performed under the supervision of the Director of IA with minimal supervision with considerable latitude for the use of initiative and independent judgment.

EJF 1. Under the direction of the Director of IA, plans, organizes, schedules, conducts, and oversees audits to determine compliance with laws, rules, and regulations, IPPF and generally accepted accounting principles, and financial accounting standards. Participates to oversee audits and related projects that are routine to highly complex in nature and large in scale, including development of risk assessments, audit scope, objectives, procedures, and questionnaires.

Develops and approves audit programs and testing procedures relevant to risk and test objectives. Performs and monitors progress of fieldwork procedures including examination and analysis of business operations, internal control systems and structures, supporting technologies, accounting records, and other related records.

Tests and evaluates controls, compliance, and performance, and identifies and appropriately reports erroneous and questionable transactions. Documents and reviews results and develops relevant and accurate conclusions and recommendations.

Plans, assigns, performs, and oversees staff in the testing and evaluation of controls, compliance, and performance outcomes. Evaluates adequacy of internal control systems and oversees the preparation, review, and evaluation of responses to audit questionnaires. Conducts and oversees operational, performance, compliance and IT audits, and special reviews, as directed.  Evaluates policies, procedures, records, and documentation, and management activities to assess and determine compliance with laws, rules, regulations, and standards for financial accountability and appropriateness of internal controls. Recommends changes in policies and operating procedures to comply with federal, state, and SWK agencies rules, and regulations.  Recommends and advises management on needed corrective actions, changes in business processes, information systems, and accounting or management procedures.

 40 % Time Spent

EJF 2. Under the direction of the Director of IA, gathers and oversees collection of background information, including developing and establishing audit objectives and procedures and the scope of work to be performed.

Prepares and reviews audit planning documentation, including meeting and interview summaries and audit work programs.  Attends, participates, and leads entrance conferences with agency, contractor, or provider management to discuss audit objectives and scope.

Collects and oversees the analysis of data to detect deficient controls, duplicated effort, fraud, or non-compliance with laws, regulations, and management policies. Executes, develops, applies, and recommends approval of sampling methodologies and methods involving the collection of data and analysis to identify the underlying principles, reasons, or facts supporting the information by breaking down information or data into separate logical parts.

35% Time Spent

EJF 3. Under the direction of the Director of IA, conducts audits in accordance with prescribed project timelines and milestone dates and monitors (a) staff progress, (b) completion of assigned procedure steps, documentation of work performed, results, and conclusions, and (c) development and finalization of audit report issues and recommendations.

Performs and assigns work, monitors audit staff progress towards completing assigned procedure steps, documents results of work performed and conclusions reached, and prepares working papers and audit report issues and recommendations. Assists in coordination and review of management responses for completeness and responsiveness to the audit issues and recommendations.

Ensures necessary audit steps were completed and properly documented and contributes to overseeing team adherence with project timelines and milestone dates. Prepares and reviews audit documentation to ensure compliance with applicable standards, policies, and procedures and that evidence fully supports conclusions, issues, and recommendations. 

15% Time Spent

EJF 4. Under the direction of the Director of IA, prepares, monitors, and oversees the status of work assigned to audit team members and prepares routine and ad hoc reports. Conducts post-audit assessments.

Develops, prepares, and oversees documentation and responses to status requests, special projects, and special requests for assistance from internal and external entities to include the Board, Executive Management other relevant entities.

Completes assigned tasks, conducts, and oversees special investigations involving questionable accounting practices, records and transactions, as directed. 

10% Time Spent

Licensure, Certification, or Registration Required

Bachelor's degree from an accredited college or university.  Major course work in auditing, information technology, accounting, finance, public policy, or related business area preferred. 

The individual in the Senior Auditor position must have at least three years of full-time audit experience. A master's degree or closely related work experience may be substituted for 12 months of audit experience.

Individual must hold at least one of the following core professional designations: CPA, CIA, CISA, CGFM, CGAP, or CFE.

Headquarters office, and other Southwest Key Facilities across the organization