Audit Supervisor

City of New York•New York City, NY

About The Position

The New York City Comptroller’s Office works to promote the financial health, integrity, and effectiveness of New York City government, in order to strengthen trust, secure a thriving future for all New Yorkers, and build a more just, equitable, and resilient city. Led by an independently elected citywide official, the comptroller’s office provides checks and balances needed to hold City government accountable for budgeting wisely, investing responsibly, operating efficiently, acting fairly, living up to its obligations and promises, and paying attention to the long-term challenges we face together. The Audit Bureau conducts informative and meaningful audits, independent assessments, and objective reviews to examine and report on City operations and services. The Bureau strives to improve the City’s financial position, identify and mitigate risks, and ensure that services are provided efficiently, effectively and equitably. By reporting our findings to City officials, oversight bodies and the public, we increase transparency and accountability, promote integrity, and strengthen public trust. Audit supervisors must be able to oversee the activities of auditors assigned to multiple engagements, running simultaneously, to a successful conclusion, with support from the audit manager, while ensuring OTC and Audit Bureau policies and procedures are adhered to. This requires an ability to lead and support 2 to 3 teams at one time, ensuring they correctly apply GAGAS audit standards at all stages of the work; ensuring each related audit plan is well designed, modified as needed, and carried out to meet the audit objectives, with suitable impact, within agreed timeframes. Responsibilities include, but are not limited to the following: Team Management: Supervisor ensures team members are assigned appropriate tasks that are necessary to achieve the audit objectives, consistent with the audit plan, and completed to an appropriate standard. Team members with skill gaps are identified and offered appropriate formal and on-the-job training and coaching; T&S are shared and discussed with each supervisee at the beginning of the year, and fair and accurate performance evaluations are created, explained and discussed with supervisee in an interactive process. If performance issues arise, appropriate counseling with staff is undertaken and documented and audit manager/unit head and HR consulted with as needed. Communication with colleagues and with auditee is polite, professional, and effective in ensuring audit moves forward on time, in accordance with audit objectives, and for GAGAS engagements, in compliance with auditing standards. The Audit Supervisor is responsible for supporting the development of their direct reports through strong coaching, mentoring, and training. Audit Planning & Implementation: With input from audit manager, supervisors are responsible for ensuring that all audit plans are designed, and modified during the audits as needed, to meet audit objectives and deliver impactful audits. During the planning stage, internal and external stakeholders and SME are consulted and public sources of information, data and press reporting about related issues are considered to understand the context in which the engagements are being started – these are reflected when audit objectives and the questions to be answered by each audit are determined, and these form the basis of audit steps and testing which are incorporated in plans. Audit plans contains all steps necessary to complete survey and testing phases successfully; testing is logically designed and carried out to answer relevant audit questions in line with audit objectives; audit plans are adhered to and completed within scope, within agreed timeframes. As new issues and problems arise or are identified, changes are adopted, and teams pivot accordingly. “Scope creep” is avoided, problems encountered by the team are timely addressed with input from audit manager, required forms and work papers are completed, requisite approvals are obtained, required check-ins are held and documented, and independent referencing and QA reviews occur as required. Analysis and Review: Supervisors are responsible for reviewing and correcting (when needed) the work product and work papers that flow from the review and analysis of information, data and documentation undertaken by staff and lead auditors and their teammates. Supervisors must ensure that information obtained by the team is thoroughly reviewed, crucial facts are not missed or misconstrued, conclusions are accurate and well supported by audit evidence, and the relevant of information to audit objectives is clear and persuasive. Supervisors ensure that any evidentiary gaps are identified and a plan for filling gaps is made, in consultation with manager and assigned teams. Information is presented logically, accurately and persuasively to manager, verbally and in emails, memos, case notes, workpapers, internal control memos, finding sheets, and audit reports. Information is organized and stored in the system of record in accordance with the Audit Bureau’s internal policies and procedures. Survey and Testing: Supervisors oversee survey and testing processes to ensure that: (1) GAGAS mandated analysis has been completed and documented; (2) Efficiency, effectiveness, economy and equity have been measured if relevant to audit objectives; (3) Requirements of each condition, criteria, cause and effect have been identified and are fully supported by logical analysis and persuasive evidence; (4) Recommendations are well supported by root cause analysis; (5) Findings sheets are well developed and support the drafting of Exit Conference Summaries. Reporting: Supervisors use completed and approved finding sheets as the basis for drafting portions of the Exit Conference Summaries; editing and QA resources are utilized effectively; and bookmarking to evidence is completed before issuance. Lead auditors steadily work through the approved audit plan without reminding from supervisors/managers; spot issues needing to be addressed to keep the audit on track and suggest ways to address these issues to supervisor/manager. Offers suggestions that will help move the audit forward; actively participates in and contributes to team discussions and completion of tasks; completes tasks without needing to be reminded; meets deadlines; offers to assist others when assigned work is completed. Information contained in reports is accurate, clear and logical; grammatically correct; and persuasively support audit conclusions. Teamwork: Supervisors contribute strongly to a collaborative team environment, encouraging active sharing and contributions by all team members. Clear instructions are given, team members are offered support. Work proceeds harmoniously and effectively within the team. Work assigned to the team is well thought out, carefully planned, and completed on time. Guidance from manager is taken and acted upon; accepts and responds constructively to feedback. MANAGEMENT AUDITOR - 40502

Requirements

1. A baccalaureate degree from an accredited college or university, accredited by regional, national, professional or specialized agencies recognized as accrediting bodies by the U.S. Secretary of Education and by the Council for Higher Education Accreditation (CHEA) including or supplemented by 24 semester credits in accounting, including one course each in: advanced accounting, auditing, and cost accounting; and one of the following: (A) one year of full-time satisfactory experience in management auditing, financial auditing, and/or information technology (IT) auditing; or (B) a valid Certified Public Accountant license issued by the New York State Education Department; or (C) a valid Certified Internal Auditor certificate issued by the Institute of Internal Auditors (IIA); or 2. A satisfactory combination of education and/or experience equivalent to "1" above. Education and/or experience may be substituted as follows: (A) two years of full-time satisfactory experience in financial or managerial accounting may be substituted for the one year of experience described in "1(A)" above; (B) undergraduate or graduate credits from an accredited college or university, accredited by regional, national, professional or specialized agencies recognized as accrediting bodies by the U.S. Secretary of Education and by the Council for Higher Education Accreditation (CHEA) in management, computer science, public administration, and/or business administration may be substituted for up to 9 semester credits in accounting, on a credit for credit basis. However, all candidates must have a baccalaureate degree including or supplemented by 15 semester credits in accounting, including one course each in advanced accounting, auditing, and cost accounting, and one of the following: at least one year of the experience described in "1(A)" above or its equivalent; or a Certified Public Accountant license; or a Certified Internal Auditor certificate, as described in "1(B)" or "1(C)" above.
To be eligible for placement in Assignment Level II individuals must have, in addition to meeting the minimum requirements, at least one year of experience as a Management Auditor - Assignment I or at least two years of experience in management auditing, financial auditing, and/or information technology (IT) auditing.