Under general direction, the Internal Auditor performs a full range of auditing tasks related to overseeing fiscal operations while bringing a systematic and disciplined approach to the effectiveness of control, risk analysis, and governance processes; performs complex audits and investigation with the purpose of evaluating the court's operations, technology and accounting systems and processes to ensure the internal controls are in place to safeguard the assets against fraud, employee misconduct or inappropriate financial practices. This position works with all levels of management and employees within the Superior Court.
Internal Auditor is the skilled and advanced professional responsible for auditing work related to preparation, maintenance, verification and reconciliation of court functional areas. Incumbents must be able to work independently and with significant initiative; participate in the analysis, development, and implementation of auditing financial procedures and systems; ensures compliance with selected policies, procedures, and regulations.
Employee in this class typically report to the court's Deputy CEO, Finance and Public Affairs and may supervise one or more auditing support staff.
Typical duties of an Internal Auditor include, but are not limited to:
- Performs the full audit cycle including control management over operations' effectiveness, financial reliability and compliance with all applicable directives and regulations per the Judicial Council of California and laws and legislation governing the court. Audits accounting processes to ensure accurate information and calculations are made and in compliance with internal control procedures; examines supporting documentation for accuracy and completeness.
- Researches discrepancies of financial information and/or documentation for the purpose of reaching resolution, ensuring accuracy of data and complying with established procedures.
- Executes operational information technology audits in line with the audit test programs with established timeframes, and leading certain actions of information technology audits and reviews, identifies and evaluates key information technology risks.
- Prepares audit reports, independently or as part of a team, including: determining the type of audit required; determining the appropriate audit methodology and identifying the steps to be followed during the audit.
- Reports audit results and suggestions with managers and executive staff; conducts audits of manual and automated systems in accordance with the applicable audit programs and Generally Accepted Government Auditing Standards (GAAS); reports any unusual findings to management during the course of the audit including controversial or sensitive issues affecting the audit.
- Performs difficult and complex work; project management responsibilities; collects and analyzes data; works collaboratively with other internal controls.
- Reviews district internal processes and controls for the purpose of ensuring financial information is properly processed, reported and safeguarded; audits a variety of internal activities and/or procedures for the purpose of ensuring compliance with prescribed auditing standards.
- Partners with Human Resources on internal investigations pertaining to allegations of employee fraud and/or misconduct such as theft of funds, wrongful use of the court's computer systems, wrongful use of court assets, etc. including accessing possible weaknesses in internal controls.
- Assists in updating court policies and procedures related to audits; evaluates legislative and Generally Accepted Accounting Principles (GAAP) changes to determine the impact on the Court; recommends changes based on reviews.
- Writes audit reports; conducts special studies, reviews, and analyzes as assigned.
- Gathers and analyzes information and data, including information system electronic data; conducts follow up audits and audit findings to ensure corrections were made and monitors for continuous improvement.
- Engages in continuous knowledge development regarding Rules of Court, regulations, best practices, tools, techniques and performance standards.
- Performs related duties as assigned.
- Graduation from an accredited college or university with a Bachelor's degree in finance, accounting, business or public administration or closely related field and two (2) to three (3) years of professional auditing experience conducting financial, operations, compliance, information systems, performance or program audits. Additional directly related experience may be substituted for the education on a year for year basis.
- Certified Internal Auditor highly desirable and/or experience working in a court or legal environment is preferred.
- Generally Accepted Auditing Standards (GAAS) including audits of financial statements of state and local government;
- Generally Accepted Accounting Principles (GAAP) practices and procedures;
- Generally Accepted Government Auditing Standards (Yellow Book or GAGAS);
- Principles and practices of financial auditing for manual and automated systems;
- Principles and practices of budget administration;
- Principles and practices of reviewing financial documents for accuracy and completeness;
- Principles and practices of procurement and contracting;
- Laws, regulations and reporting requirements relating to the financial administration of the Court;
- Principles and practices of sound business communications;
- Basic project management fundamental;
- Basic principles of leadership and supervision;
- Court Personnel Plan Policies, Trial Court Act and FIN policy;
- Safety policies and safe work practices applicable to the work; and,
- Business software applications including spreadsheet software.
- Exercise independent judgment and initiative;
- Perform difficult and complex professional auditing work;
- Apply general accounting, budgeting and auditing principles and procedures;
- Apply specialized auditing practices and procedures used in internally auditing the Superior Court;
- Apply principles, practices and application of general, fund and governmental accounting to audit assignments;
- Provide leadership and supervisory skills to direct reports;
- Determine and define project scope and objectives, manage the detailed project, schedule and work plan;
- Conduct audits of accounts and records of the Superior Court;
- Apply principles and practices of reviewing financials documents for accuracy and completeness;
- Use proper business mathematical calculations in determining audit conclusions;
- Interpret and apply court and other policies and procedures, laws and requirements related to financial transactions and reporting requirements;
- Operate a computer and use standard business software and a variety of complex computer software programs and databases related to area of assignment;
- Organize work to meet deadlines;
- Communicate effectively both orally and in writing, including public presentations;
- Establish effective working relationships with those contacted in the course of assigned duties;
- Maintain high level of confidentiality when dealing with sensitive subjects such as a workplace investigation;
- Use tact and discretion in dealing with those contacted in the course of work; and,
- Travel to various court districts as required.
The physical and mental demands described here are representative of those that must be met by employees to successfully perform the essential functions of this class. 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 sit, walk and stand; talk and hear; use hands to finger, handle, feel or operate objects, tools or controls; reach with hands and arms; and perform repetitive movements of hands or wrists. The employee is frequently required to lift up to twenty-five (25) pounds unaided.
Specific vision abilities required for this job include close vision and the ability to adjust focus.
While performing the duties of this class, an employee uses written and oral communication skills; reads and interprets data, information and documents; analyzes and solves problems; uses math and mathematical reasoning; observes and interprets people and situations; learns and applies new information and skills; performs highly detailed work; deals with changing deadlines, constant interruptions and multiple concurrent tasks encountered in the course of work, including frequent contact with management and staff.
The employee works in an office environment where the noise level is usually quiet to moderate.
Travel throughout San Bernardino County will be required, as needed. The incumbent will be required to make provision for transportation and will be reimbursed for mileage according to the guidelines established by the Judicial Council of California.
The Superior Court of California, County of San Bernardino is committed to providing reasonable accommodation to applicants as required by the Americans with Disabilities Act (ADA) and the Fair Employment and Housing Act (FEHA). Qualified individuals with disabilities who need a reasonable accommodation during the application or selection process may contact the Human Resources Office at (909) 521-3700 or via email at HR@sb-court.org. Individuals with hearing and/or speech impairments may also contact the recruiter for this position through the use of the California Relay Service by dialing 711.