Assistant Director of Internal Audit

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Central Territory Headquarters LI

Compensation Range: $128,168 to $159,650/annually, based on experience.

Job Objective:

Maintains organizational and professional ethical standards and ensures all internal audit activities are in compliance with The Institute of Internal Auditors ''International Standards for the Professional Practice of Internal Auditing" ("Standards"). Responsible for conducting audits of procedures, records, and various documents thoroughly, independently, and precisely to ensure compliance with Salvation Army policies, regulations, procedures, internal controls, and safeguard of organizational assets. Work involves assisting the Director of Internal Audit in directing a comprehensive internal audit program, including performance, operational, financial, and compliance audit projects and in providing consulting services (i.e., advisory activities designed to add value in developing or modifying processes, procedures, and controls to minimize risk and achieve objectives). Support the organization's mission and vision by identifying, assessing, and reporting risks. Works independently with extensive latitude for initiative and independent judgment.

Essential Functions:

This job description should not be interpreted as all inclusive. It is intended to identify the essential functions and requirements of the position. Other job-related responsibilities and tasks may be assigned. Reasonable accommodation may be made to enable individuals with disabilities to perform essential job functions.

Internal Audit Department

• Direct supervision of Senior Audit staff
• Approve timecards and assist in coordination of staff schedules
• Coordinate, compile and create the multi-year internal audit strategy (including audit scope, emphasis and objectives, staff management and development, resource planning and technology support) and annual audit plan in alignment with the Army's overall mission, vision, and values; present to senior management and the Audit Council for approval
• Member of the Internal Audit Council (back-up Secretary)
• Maintain open communication with territorial and command management regarding internal audit matters
• Ensure audit staff are in compliance with the Territorial Audit Department Charter
• Regularly review audit software and coordinate upgrades
• Coordinate with THQ Information Technology staff and software vendor, as needed, to ensure the audit software is performing effectively and that there are no technical concerns with the implementation of the software throughout the Territory.
• Review and thoroughly comprehend the International Financial Accounting Standard (IFAS) and the International Finance Database.
• Provide input in the preparation of the audit department annual operating budget

Internal Audits

• Develop the schedule and frequency of audits (as also directed by Minute) to ensure that key risks are audited on a timely basis
• Perform and control the full internal audit cycle, including risk management metrics and control management over operational effectiveness, financial reliability and compliance with all applicable directives and regulations
• Provide input to determine the internal audit scope incorporating TSA Minutes and develop annual internal audit plans
• Develop formalized PBC templates for various audit scopes
• Plan and complete internal audits and work with other team members to complete and schedule an audit
• Provide scope and planning PBC for completing the audit of the Territorial Headquarters Finance Department
• Perform full-scope internal audit reviews of financial activity: verification of assets and liabilities, bank reconciliations, review of financial statements, bank reconciliations, inventories, fixed assets, disaster services, and contracts. Review petty cash, backup for other cash assets, review receivables and payable journals, review of other liabilities and fund balance
• Review facilities when needed to note concerns that could negatively impact the financial condition of a unit
• Verify income and expenses by general audit procedures, including review of receipting material and expense vouchers and journal entries
• Verify personnel records such as I-9 documentation, payroll records and employee personnel files and time records
• Schedule closing meetings and present audit findings to local Command Leadership
• Prepare audit reports and assist in presenting approved audits via Territorial Audit Council
• Perform analytics to identify high-risk audit areas and units
• Provide communication materials for DIA for various territorial Section Head Leadership on areas of audit concern and high risk repeat findings
• At the direction of DIA, conduct ad hoc investigations when special/confidential audits are requested by Command or Territorial Leadership.
• Provide input in formulating changes to current Territorial and National Internal Audit Minutes and the development of new Minutes
• Coordinate review of Corps, Area Command, and institution audit reports.
• Report to local command finance staff any deviations from standard and official Salvation Army policies/procedures where corrective action or resolution has not been indicated
• Exercise full and unrestricted access to all Salvation Army activities, records, property, contracts, and personnel necessary to fulfill the scope of audit responsibilities as established in the audit program and plan
• Observe strict confidentiality in all personal or private matters concerning officers and employees, except where duty requires communication to be escalated

Quality Assurance Review

• Coordinate the USA Central Territory Quality Assurance Review (QAR) Audit as required by the Institute of Internal Auditors (every 5 years)
• Compile and develop QAR document
• Participate in completing the QAR for other USA Territories (on a rotating basis)

Risk & Fraud Management Responsibilities

• Evaluate the effectiveness and contribute to the improvement of risk management processes
• Provide secondary approval and review of Loss of Funds reports
• When material fraud, theft, or misappropriation is reported, assist in conducting an assessment of the incident, preparation of an investigation plan, and management of the investigation to its conclusion
• Member of the Minute Review Committee

Training & Development

• Pursue professional development and association memberships to keep current with current developments in internal audit, risk management and fraud investigation standards, procedures, and techniques.
• Develop and update the department's audit manual to facilitate training of internal audit staff
• Develop and update audit programs to ensure they consider organizational risks, operating policies and procedures, laws and regulations, international financial accounting standards (IFAS), the organization's finance manual, and best internal control practices
• Engage in continuous knowledge development regarding internal audit rules, regulations, best practices, tools, techniques and performance standards
• Provide audit training, coaching and guidance to all Internal Audit staff, both at THQ and Commands in conducting audits, audit software and other audit-related issues
• Initial selection and research of field specific audit programs
• Regular review of access to audit software
• Coordinate Command training on audit Software
• Conduct and develop webinars with Lead Sr Auditor/Training Developer for territory-wide Audit staff communicating audit policies, procedures and best practices
• Conduct and develop with Lead Sr Auditor/Training Developer webinars for Command staff to educate on audit best practices and address areas of risk
• Conduct and coordinate with Lead Sr Auditor/Training Developer the development of specialized audit webinars for commands and units with repeat findings to assist with audit finding remediation

External Audits

• Review external independent audit reports and refer to DIA matters of escalation.

Minimum Qualifications:

The requirements listed below are representative of the minimal knowledge, skills, and/or abilities required for this position.

Education & Certification

BS degree in Accounting, Finance, or related area from an accredited college or university

Current CIA (Certified Internal Auditor) certification or willingness/eligibility to obtain CIA certification required

CFE and/or CPA preferred but not required

Experience

Five to seven years of internal or external audit experience required

Previous supervisory experience strongly preferred

Knowledge, Skills and Abilities

Proficiency in Microsoft Word, Excel, Power Point (Office 365 suite)

Ability to become proficient in the use of audit software

Ability to speak and understand English in a manner that is sufficient for effective communication with supervisors, employees, beneficiaries and customers and to perform the requirements of this job

Supervisory Responsibility:

Applicants must be able to supervise the work internal auditors and motivate and work with them to achieve desired goals

Physical Requirements:

The physical requirements described here are representative of those that must be met by

an employee to successfully perform the duties of this job. Reasonable accommodation may

be made to enable individuals to perform the duties of this job.

Physical requirements include: good speaking, hearing and vision ability, and excellent manual dexterity. Lifting, pulling and pushing of materials up to 25 pounds; requires bending, squatting and walking. May stand for extended periods

Travel:

Travel as needed to support and promote the programs of the department. Incumbent

will travel up to 40% of the time.

Working Conditions:

Work is performed in a typical office environment. Full-time position; may require

some weekend and evening work and travel.