Internal Auditor

SALARY: $70,232.86- $115,884.29 Annual Salary, plus full benefits package

Position Summary
The Internal Auditor places an emphasis on accountability of public funds, regulatory compliance, and operational efficiency. The position serves in an independent capacity and provides independent and objective assurance along with consulting services to evaluate and improve the effectiveness of Douglas County's governance, risk management, internal controls, financial management, and operational processes. The Internal Auditor will perform audits of the County’s departments, grants, and programs to ensure compliance with applicable federal, state & local laws, regulations, policies and procedures while promoting accountability, transparency, and operational efficiency.

Essential Duties and Responsibilities

• Develop and implement an annual internal audit plan based on risk assessment.
• Conduct independent financial, operational, contract compliance, performance, IT, cybersecurity, construction and capital projects, enterprise risk management and fraud risk management audits of County departments, offices, programs and operations to assess internal controls, compliance, efficiency, effectiveness, and accountability.
• Evaluate the adequacy and effectiveness of existing internal controls designed to safeguard public assets.
• Review compliance with County ordinances and resolutions, state and federal regulations, grant requirements, and internal policies.
• Assess the efficiency and effectiveness of the County’s operations and recommend process improvements.
• Examine financial records, accounting systems, purchasing and procurement activities, contracts, and cash handling procedures.
• Identify risks, control deficiencies, and opportunities for current and future cost savings.
• Prepare detailed audit reports with findings, recommendations, and management responses.
• Present audit findings, results and recommendations to the Board of Commissioners and Audit Advisory Committee.
• Monitor implementation of corrective action plans and conduct follow-up audits.
• Assist in special audits and investigations involving allegations of misuse of County resources.
• Maintain audit documentation in accordance with professional auditing standards.
• Stay current on changes in governmental accounting standards, auditing standards, and regulatory requirements.
• Assist external auditors and regulatory agencies during annual audits and special reviews.
• Promote sound internal control practices and provide advisory services to County departments.
• Perform special projects and other duties as assigned by the Board of Commissioners.

Minimum Qualifications

• Bachelor's degree in Accounting, Finance, Business Administration, Public Administration, or a closely related field.
• 12 to 15 years of progressively responsible experience in auditing, accounting, governmental finance, or internal controls.
• Demonstrated experience developing risk-based audit plans, designing and implementing audit programs, and effectively communicating audit findings and recommendations through both written reports and presentations to executive leadership.
• Any equivalent combination of education, training, and experience that provides the required knowledge, skills, and abilities.

Preferred Qualifications

• Experience auditing governmental entities.
• Certified Internal Auditor (CIA)
• Certified Public Accountant (CPA)
• Certified Government Auditing Professional (CGAP)
• Certified Information Systems Auditor (CISA)
• Certified Fraud Examiner (CFE)

Knowledge, Skills, and Abilities

• Knowledge of governmental auditing standards (Generally Accepted Government Auditing Standards—GAGAS or "Yellow Book").
• Knowledge of Governmental Accounting Standards Board (GASB) standards.
• Knowledge of generally accepted accounting principles (GAAP).
• Knowledge of federal grant compliance requirements and Uniform Guidance (2 CFR Part 200).
• Knowledge of risk assessment methodologies and internal control frameworks such as COSO.
• Strong analytical and critical thinking skills.
• Ability to interpret laws, regulations, ordinances, contracts, and financial data.
• Ability to prepare clear, concise, and objective audit reports.
• Strong verbal and written communication skills.
• Proficiency with Microsoft Office applications, particularly Excel, and audit or data analytics software.
• Ability to maintain confidentiality and exercise sound professional judgment.
• Ability to establish effective working relationships with elected officials, department directors, employees, audit advisory committee and external auditors.

Authority

• Exercises the authority necessary to perform independent audit engagements, including unrestricted and time access to County records, data, information systems, facilities, contracts, personnel, and other resources relevant to the performance of assigned audit responsibilities, subject to applicable federal and state laws governing confidentiality and privileged information.

• Access to privileged, confidential, or otherwise protected information shall be exercised in accordance with applicable federal and state laws, court orders, and the County’s Internal Audit Charter.

Physical Requirements

• Work is primarily performed in an office environment.
• May require travel to county facilities and worksites.
• Ability to sit for extended periods and operate standard office equipment.
• Occasionally lift or move materials weighing up to 25 pounds.

Working Conditions

• Douglas County offices with occasional visits to other County locations.
• Occasional evening & weekend meetings or extended hours to meet audit deadlines.
• Handling of confidential financial and personnel information.

Core Competencies

• Integrity and ethical conduct
• Independence and objectivity
• Accountability
• Attention to detail
• Analytical thinking
• Risk assessment
• Communication
• Collaboration
• Problem-solving
• Continuous improvement
• Public service orientation

Performance Measures

• Completion of required audit plans within established timelines.
• Quality and timeliness of audit reporting.
• Effectiveness of recommendations and implementation rates.
• Compliance with Government Auditing Standards (GAGAS).
• Identification of control improvements and risk mitigation opportunities.
• Positive working relationships with all County departments and operations while maintaining auditor independence.