Executive Branch Auditor 3

State of Nevada•Carson City, NV

6d•Onsite

About The Position

This position is located within the Internal Audits Division of the Governor’s Finance Office in Carson City, NV. Auditors conduct reviews on internal controls and accounts, records, activities, and operations of State agencies to ensure compliance with State and federal rules and regulations and legal requirements and/or proper safeguarding of agency funds. The position also reviews contracts and grants for compliance with State and federal guidelines. Auditors summarize results in a report issued to the reviewed agency's management and the Director of the Governor’s Finance Office. Executive Branch Auditors plan, organize and conduct comprehensive reviews of programs and activities of executive branch agencies in accordance with the standards of the Institute of Internal Auditors. Auditing duties include thorough analysis and evaluation of the agency’s mission, goals and objectives; the efficiency and effectiveness of agency operations; compliance with State and federal laws, regulations and administrative directives; the effectiveness and appropriateness of internal controls; and conformance with best management practices.

Requirements

Current licensure as a Certified Public Accountant (CPA) and three years of professional level auditing experience; OR a Master's degree from an accredited college or university in business administration, accounting, finance or closely related field and four years of professional auditing experience.
At least one year of the required experience must have included performing in a leadership role to other auditors while conducting complex and sensitive audits.
This experience must have included compliance, financial, or performance audits; OR current certification as a Certified Internal Auditor and four years of professional auditing experience which included compliance, financial, or performance audits or reviews; OR one year of experience as an Executive Branch Auditor II in Nevada State service to include the above detailed education and/or certification.
Detailed knowledge of: sources of information and research techniques; fiscal and organizational management principles and practices; quantitative analysis methods.
Working knowledge of: principles of work direction and guidance; team dynamics and leadership.
Ability to: perform risk analysis of executive branch agencies to assess the probable occurrence of adverse events/conditions; plan, organize, oversee and participate in complex audits involving sensitive issues; provide technical expertise and advisement to the management of audited agencies concerning internal controls, fiscal management and operations; direct the efforts of an audit team and evaluate the performance of each auditor.

Responsibilities

Conduct audits of organizational units, programs and functional activities of an assigned executive branch agency; determine the source and extent of information to be reviewed; review and evaluate work processes, procedures manuals, agency mission and policy statements, performance indicators, statistics, records, reports, data management methods, and other information applicable to the scope of the assigned audit.
Conduct comprehensive internal audits which may encompass financial, compliance and performance audits: Compliance audits assess the agency’s compliance with State statutes, federal laws and regulations, departmental policies and administrative guidelines. Areas of non-compliance, errors, waste, omissions and conflicts of interest are documented and reported; alleged illegal actions must be reported immediately upon discovery to the Executive Branch Audit Committee as required by statute. Performance audits involve a comprehensive review of an agency’s activities to determine how economically, effectively and efficiently its objectives were achieved. Financial related audits include the analysis of an agency’s economic activity as measured and reported by accounting methods. Internal control mechanisms are reviewed to ensure appropriate financial management and reporting, the existence of clear audit trails, and separation of critical functions and duties.
Gather audit information and evidence by meeting with agency officials and personnel, interviewing employees at all levels of the organization, and observing and documenting work practices and processes; determine the appropriateness of random or statistical sampling and/or other methodology specific to the audit.
Document audit findings and develop work papers detailing the specific information reviewed, questions raised, and other audit activities; write audit recommendations for correcting unsatisfactory conditions, improving agency or program operations, and reducing cost; describe deficiencies, duplication of effort, lack of compliance with laws and regulations, performance in relation to established measures and criteria, and management practices.
Prepare comprehensive final audit reports describing the scope, approach and findings of the audit; prepare charts, graphs, spreadsheets, summaries and related materials using microcomputer equipment.
Perform follow-up reviews to determine adequacy of corrective actions taken to improve deficient conditions.
Participate in special projects and reviews at the request of management.
Perform risk analysis of agencies and auditable activities and determine their relative significance and sensitivity. This is a systematic process for assessing and integrating professional judgments about the probable occurrence of adverse conditions and/or events.
Analyze pertinent risk factors which may include the nature of agency programs, the dollar amount of expenditures, and the number of people affected; the source and amount of agency revenues; the significance and sensitivity of agency programs; non-compliance with State laws and regulations; the adequacy and effectiveness of internal control systems; susceptibility for misuse or misappropriation of assets or funds; aggressive management practices in regard to financial reporting, budgeting and cash management; financial and economic conditions; complexity or volatility of activities; impact of government regulations and related funding sources; geographical dispersion of operations; organizational, operational, technological or economic changes; management responsiveness to audit findings and corrective action taken; and the date and results of previous legislative or executive branch audits.
Present final audit report to the Executive Branch Audit Committee at the discretion of the Chief of Internal Audits.