DIRECTOR OF INTERNAL AUDIT - 40002051

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GENERAL DESCRIPTION:

The Internal Audit Director has overall responsibility for the Internal Audit function and is responsible for overseeing the completion of audits that evaluate approaches to improve performance, strengthen accountability, and enhance transparency in county government programs. This position plays a critical role in safeguarding county resources, evaluating internal controls, ensuring regulatory compliance, and promoting fiscal responsibility throughout all County government operations. The position is also responsible for ensuring Internal Audit is closely aligned with industry best practices in executing the duties across the County’s business and financial operations. 

The work is performed under the general supervision of the County Manager. The Director supervises all Internal Audit staff. Further, the position has an indirect reporting relationship with the Internal Audit Oversight Committee.

The Auditor will make recommendations to improve operations, transparency, and outcomes through performance audits that follow standards set by the U.S. Government Accountability Office. Performance audits cover the full spectrum of County activities such as financial management, human services functions, public safety functions, library services, nonprofit agency support, environmental protection departments, utility management, facilities, and construction project management. Performance audits may vary in size and scope and may include determining whether a County department or program is effectively meeting its goals and objectives, complying with laws and regulations, or operating in the most efficient, effective, and equitable manner. The position would also be responsible for coordinating investigations of fraud, waste, and/or abuse. 

DUTIES AND RESPONSIBILITIES:

The essential functions listed below are those that represent the majority of the time spent working in this class. Management may assign additional functions related to the type of work of the class as necessary.

•    Supervises, directs, and evaluates assigned staff, processing employee concerns and problems, directing work, counseling, disciplining, and completing employee performance appraisals.
•    Conduct performance audits that evaluate internal controls, ensuring regulatory compliance, and promote fiscal responsibility throughout all county government operations
•    Develop an annual Audit Plan per the Durham County Audit Department Charter.
•    Provide supervision, direction and technical advice to internal audit department staff.
•    Conduct special investigations.
•    Produce Internal Audit reports that are clear, concise, that identify root causes with practical solutions and ultimately provide value to management.
•    Meet regularly with the Audit Committee to report on the status of the department’s ongoing audits and educate/inform the committee of emerging risks and/or exposures.
•    Inform senior management of significant risks or exposures related to internal controls, compliance, and/or operational procedures. 
•    Ensure that Internal Audit is performing its work in accordance with established professional standards and remain abreast of emerging trends and best practices.
•    Develop and monitor the departmental budget and appropriate expenditures.
•    Perform additional related duties as necessary.

KNOWLEDGE, SKILLS, AND ABILITIES:

• Thorough knowledge of Generally Accepted Government Auditing Standards (GAGAS) as it relates to municipal/county accounting principles, practices and procedures.
• General knowledge of state laws and local ordinances governing the receipts, custody and expenditures of funds.
• Strong ability to research and analyze data.
• Ability to plan, organize, direct, oversee, and evaluate the work of Internal Audit staff.
• Ability to communicate complex ideas effectively, orally and in writing.
• Ability to establish and maintain effective working relationships with internal/external stakeholders.

MINIMUM EDUCATION AND EXPERIENCE REQUIREMENTS:

• Bachelor’s Degree in Accounting, Finance, Business or Public Administration or related discipline.
• Eight (8) years of internal auditing services, at least five years of progressive experience involving performance audits, financial auditing or an equivalent combination of education, training, and experience using.
• At least five years of experience operating under Generally Accepted Governmental Audit Standards (GAGAS). 
•  At least four years of supervisory experience.

PHYSICAL DEMANDS:

Physical demands refer to the requirements for physical exertion and coordination of limb and body movement.

• Performs sedentary work that involves walking or standing some of the time and involves exerting up to 10 pounds of force on a regular and recurring basis or sustained keyboard operations.

UNAVOIDABLE HAZARDS (WORK ENVIRONMENT):

Unavoidable hazards refer to the job conditions that may lead to injury or health hazards even though precautions have been taken.

• None.

SPECIAL CERTIFICATIONS AND LICENSES:

• Certified Internal Auditor (CIA), or Certified Public Accountant (CPA) preferred.
• Must possess and maintain a valid state driver’s license with an acceptable driving history.

STANDARD CLAUSES

May be required to work nights, weekends, holidays and emergencies (man-made or natural) to meet the business needs of Durham County.  This job description is not designed to cover or contain a comprehensive listing of essential functions and responsibilities that are required of an employee for this job. Other duties, responsibilities, and activities may change or be assigned at any time with or without notice.

AMERICANS WITH DISABILITIES ACT COMPLIANCE:

Durham County is an Equal Opportunity Employer. ADA requires Durham County to provide reasonable accommodations to qualified persons with disabilities. Prospective and current employees are encouraged to discuss ADA accommodations with management.