Internal Auditor II

State of Maryland•Worcester, MD

3d•Onsite

About The Position

The Maryland Lottery and Gaming Control Agency (MLGCA) oversees the state’s lottery and casino gaming programs and regulates sports wagering, daily fantasy sports, electronic bingo, and instant ticket lottery machines. The Internal Auditor II works at Ocean Downs Casino in Worcester County and conducts audits of Lottery operations and reviews, evaluates, and tests internal controls at video lottery casinos. Under the supervision of an Audit Supervisor, the employee conducts scheduled audits of casinos, bingo halls, and VFWs, including planning, fieldwork, reporting, and follow-up. The employee helps develop audit documentation such as audit scopes and objectives, audit programs, checklists, and testing work papers. Audits address casino functions including slots, table games, accounting, cage operations, responsible gambling, marketing, surveillance, security, revenue audits, and information technology. Limited-scope audits are performed at bingo halls and VFW facilities. Audit work must address objectives, obtain sufficient and appropriate evidence, support conclusions, and produce appropriate, feasible recommendations.

Requirements

Bachelor’s degree in accounting from an accredited college or university; or a bachelor’s degree from an accredited college or university with 30 credit hours in accounting and related courses, including or supplemented by 3 credit hours in auditing.
Three years of experience conducting financial and operational internal audits that include finance and compliance, economy and efficiency, and program results.
Applicants who met the requirements for admission to the CPA examination before July 1, 1974 are considered to have met the education requirement.
A CPA certificate, Certified Internal Auditor certificate, or master’s degree in accounting may substitute for one year of required experience.
One year of professional accounting experience may substitute for one year of required experience.
U.S. Armed Forces military service as a commissioned officer in Internal Review classifications or Auditing specialty codes in Financial or Auditing fields may substitute year for year for the required experience.
A Maryland-valid motor vehicle operator’s license may be required if assigned duties requiring operation of a motor vehicle.

Nice To Haves

Experience in the gaming industry.
Experience performing audit work and analysis; applicants are asked to describe it in detail.

Responsibilities

Conduct compliance, economy and efficiency, and program-results audits of the Lottery.
Review, evaluate, and test internal controls at video lottery casinos.
Conduct scheduled audits of casinos, bingo halls, and VFWs, including planning, fieldwork, reporting, and follow-up, under the Audit Supervisor’s supervision.
Assist the Audit Supervisor in developing audit documentation, including audit scopes and objectives, audit programs, checklists, and testing work papers.
Obtain sufficient and appropriate evidence, support audit conclusions, and formulate appropriate and feasible recommendations.
Perform audits across casino operations, including slots, table games, accounting, cage operations, responsible gambling, marketing, surveillance, security, revenue audits, and information technology.
Perform limited-scope audits at bingo halls and VFW facilities.