Senior Auditor

Job Title

Performs advanced professional, analytical, and interpretive functions for the Office of Internal Audit (the Office) and Baltimore County Public Schools (BCPS) under the general direction of an Audit Manager.

This position will serve as the lead in the development, implementation, and evaluation of financial, operational, IT, and compliance internal audits for assigned organizational areas and functional activities in accordance with the Annual Audit Plan approved by the Board Audit Committee. This position will also be required to conduct investigations of fraud, waste, and abuse.

The Senior Auditor may perform the following duties in adherence with Board policy and established office operating procedures:

• Assists with the development of the approved annual work plan, including risk assessment, goals, objectives, and staff activities for the year.
• Establishes and maintains a professional rapport with all internal and external parties.
• Conducts multiple internal and risk-based audits, fraud investigations, and special projects under the general direction of an Audit Manager.

For internal and risk-based audits performed:

• Documents current operating practices through interviews, observation, investigation and testing.
• Tests transactions (utilizing automated and/or traditional auditing methods) and analyze results of testing. Identify through investigation and analysis, underlying causes and contributing factors to noted problems.
• Designs appropriate internal audit programs based upon the review and evaluation of underlying financial and business risks.
• Addresses all objectives and risks identified in audit planning and concludes on operational effectiveness and efficiency, considering industry best practices.
• Prepares clear and concise working papers and other documentation supporting discussions, operational facts and results of testing to justify conclusions.
• Identifies and documents audit issues and develops appropriate recommendations.
• Communicates recommendations to management through logical, clear and concise written and oral means to gain understanding and agreement on audit issues and commitment to implement corrective action.
• Prepares formal written reports, expressing conclusion on the adequacy and effectiveness of the system and the efficiency with which activities are carried out.
• Performs follow-up audits to evaluate management s implementation of Action Plans. Monitors project status and issues on a timely basis and reports progress and issues to an Audit Manager or Chief Audit Executives timely and regularly.

For fraud investigations performed:

• Reviews and analyzes case information related to fraud, waste, and abuse claims.
• Reviews applicable rules, policies, laws, and regulations.
• Develops the Investigation Approach.
• Conducts internet/social media research related to allegations.
• Conducts interviews of various individuals, including management and those named in the allegations.
• Collects, processes, and catalogs evidence to adequately support and document case results.
• Prepares formal written investigative reports.
• Interacts with law enforcement.
• Testifies at legal or administrative hearings.
• Provides client assistance and recommendations to schools, central offices, Board of Education of Baltimore County (Board), and external agencies.
• Attends Board Audit Committee meetings.
• Assists the external auditors to the degree that is necessary and appropriate.
• Represents the Office on various committees and participates in formal presentations, as required.
• Assists in the cross-training of staff and the professional development of the audit teams.
• Sets and attains personal goals and the required professional development goals.
• Utilizes various types of software applications, including data analysis software and electronic work papers, to facilitate efficient and effective audits and investigations.
• Updates the Audit Manager through regular interaction and status reports with regard to assigned projects, staffing requirements, and the number of project hours used.
• Performs other duties as required.

Education, Training and

Experience:

• Graduation from an accredited college or university with a bachelor s degree in accounting, finance, business administration, and/or management sciences.
• Five years of progressively responsible accounting, auditing or management experience. Experience with data analysis software, electronic audit work papers, and MS Office Suite required.

Licenses and Certificates:

Possession of a certification or qualification for certification as a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), Certified Fraud Examiner (CFE), or Certified Information Systems Auditor (CISA), or a relevant equivalent is preferred.

Note:

Other combination of applicable education, training, and experience which provide the knowledge, skills and abilities necessary to perform effectively in the position, may be…