NATURE OF WORK
This is advanced professional auditing work involving the audit of various financial operations within the City and external organizations having a contractual relationship with the City.
An employee in this class is responsible for assessing risk, developing standard audit programs, administering special assignments of a complex nature and developing systems and procedures. Incumbents may have responsibility to conduct audit activities on a continuous basis. An employee in this class conducts audits of federally funded programs and audits of private firms that have contractual arrangements with the City. Duties require the exercise of professional knowledge and skill in the application of advanced principles of accounting and fiscal auditing techniques. Supervision is received from the Director of Finance and Administrative Services who reviews records, statements and reports for attainment of desired quality of results and adherence to professional standards and program guidelines.
Examples of Duties
ESSENTIAL JOB FUNCTIONS
- Develops and revises an audit program based on each audit's scope and objective.
- Reviews the methods for the safeguarding of assets and as appropriate, verifies the existence of such assets.
- Reviews operations or programs to determine whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned.
- Makes recommendations concerning internal controls, always assessing the cost and benefit of those recommendations to the City.
- Participates in continuous post audits of financial records for assigned administrative and revenue producing activities, including records of revenues, expenditures, assets and liabilities; prepares interim and annual reports of audits performed.
- Participates in preparation of lease agreements and contracts undertaken by the City; conducts pre-audits preliminary to contract preparation; conducts subsequent post audits of facilities operating under lease agreements and contracts.
- Develops and installs new or modified fiscal controls, systems and procedures to ensure accurate accounting and reporting of funds.
- Keeps informed on laws, legal opinions, rules, regulations, accounting standards and related information pertaining to the internal audit of the City or the audit of external agencies.
- Prepares audit work papers to record sufficient, competent, relevant, useful information from the appropriate records to support the audit findings. Prepares a written audit report presenting audit findings and recommendations.
- Performs related work as required.
- Graduation from an accredited college or university with a Bachelor's degree in Accounting, Finance or a related field required
- PROOF OF THE HIGHEST LEVEL OF COMPLETED EDUCATION MUST BE SUBMITTED AS AN ATTACHMENT WITH APPLICATION. (Applications without attached proof of education will not be processed for consideration.)
EXPERIENCE AND TRAINING
- Certificate as a Certified Public Accountant (CPA); Certified Internal Auditor (CIA) or Certified Fraud Examiner (CFE), required.
- Minimum three (3) years fulltime (or equivalent) experience in conducting performance, compliance or program audits in accordance with professional standards.
- Local government experience required.
- Light physical effort in sedentary to light work, which may involve some lifting, carrying, pushing and/or pulling of objects and materials up to twenty (20) pounds. The position requires constant computer usage including typing and/or eye strain.
- Work is performed primarily in a standard office environment, during standard day-shift hours; however, work hours may vary and/or additional hours as needed dependent on audit project involvement. Tasks are regularly performed without exposure to adverse environmental conditions. The position requires travel to perform audits at various locations in the City of Sunrise area.
- The ability to perceive and differentiate visual cues or signals. Tasks require the ability to communicate orally and in writing. Requires ability to adapt to frequent changes in workload and to adjust priorities quickly as circumstances dictate while completing tasks within established time frames. It also requires interaction with employees from all City departments/divisions, external auditors and suppliers.
KNOWLEDGE, SKILLS AND ABILITIES
- Thorough knowledge of governmental accounting, office management and the principles of public and business administration in their application of governmental accounting.
- Thorough knowledge of Federal, State and local laws, ordinances, rules, regulations and guidelines pertaining to fiscal management of government agencies and relating to financial records of department funded Federal or State grants.
- Advanced knowledge of auditing principles and procedures.
- Advanced knowledge and understating of internal controls, governance, compliance and fraud.
- Considerable knowledge of generally accepted accounting principles, public finance administration and internal control systems and their methods and application to the development, installation and audit of governmental accounting systems.
- Considerable knowledge of the special principles, practices, and procedures of auditing with reference to public finance and governmental accounting.
- Considerable knowledge of the organization and operating activities of local governments.
- Advanced skill in use of computer, applicable software and applications sampling techniques.
- Ability to establish and maintain effective working relationship with the public, other agencies, outside professionals as well as employees/co-workers.
- Ability to analyze and interpret accounting data, devise audit procedures and techniques, or specialized and general accounting systems.
- Ability to prepare complete and accurate audit reports and statements, including those of a complex nature.
- Ability to promote and maintain effective departmental and public relations.
- Ability to communicate effectively both orally and in writing.
- Ability to exercise sound judgment in the application of audit standards and principles to complex auditing problems.
- Ability to prioritize and maintain excellent time management skills.
- Ability to plan and organize workload to achieve stated objectives in a timely, efficient, and effective manner.
- Ability to establish and maintain professional working relationships with City officials, general employees, industry professionals, and the general public.
- Ability to communicate effectively and persuasively, both verbally and in writing to individuals as well as groups.
- Ability to withstand pressure of competing priorities and varied responsibilities and work efficiently and effectively to develop win-win solutions.
- Ability to evaluate the impact of alternative courses of action and evaluate circumstances of an innovative, new or unprecedented nature.
- Ability to maintain independence in the performance of audits; have no personal interest, direct or indirect, in the fiscal affairs of the city government or any of its officers.