Responsible for planning, staffing, and executing multiple audit assignments and special projects in his or her areas of responsibility. Develops audit programs approved by the Manager Audit. Reviews and evaluates the system of internal controls (financial and operational), enterprise risk management and corporate governance processes associated with each project being managed. Documents and coordinates documentation of workflow processes and internal controls through preparation of audit work papers. Coordinates and conducts test work which support conclusions reached. Performs an evaluation of activities being audited, including the efficiency and effectiveness of operations. Reviews work papers of individuals assigned to audit. Responsible for drafting audit findings and recommendations and for report drafts. Conducts opening and closing conferences with auditee. Follows-up on the status of open recommendations. Provides support to the Manager Audit in the preparation of budgets, audit plans and schedules. Provides advice and direction to staff auditors and contractors, maintaining a positive leadership climate conducive to good morale and the pursuit of excellence. Evaluates senior and corporate auditor performance identifying training and development needs. Interacts with audit and auditee managers during the course of the audit. Recommends the design or selection of facilities, systems, equipment, tools and techniques that promote audit effectiveness and efficiency. Participates in auditor recruiting and selection. Provides vacation relief to the audit manager or the general auditor as required.
College Degree (Bachelors Level).
Internal Audit Experience Required
Ability to direct others
Ability to plan and develop an audit program
SAP Experience Required
Some travel required
The minimum number of years of job related experience required by this job is 7 years.
1. Ensure through knowledge of practical business skills, that areas being audited are providing positive economic benefit to CITGO.
2. Apply knowledge of CITGO’s strategic objectives to evaluate how areas being audited “fit” with those strategic objectives.
3. Apply Accounting, financial, operating, engineering, data processing and auditing knowledge in reviewing the evaluations the senior auditors have made on the adequacy and effectiveness of the system of internal (financial and operational) controls, enterprise risk management (and risk assessment thereof), and corporate governance processes associated with each project being managed.
5. Directing & Executing:
- Develop and direct the development of the Audit Program which is responsive to the objectives, risks and control requirements of the operating area.
- Perform preliminary review to gain an understanding of the operation’s objectives, risks and controls in place.
- Establish project objectives before fieldwork begins. Assures and/or performs a comprehensive review of the risks inherent in the area being reviewed and documents the controls that mitigate that risk or lack thereof.
- Meet with auditee management to plan the scope and timing of each audit. Encourage auditee input into the process. Initiate discussion of management concerns to be addressed during the audit.
6. Reporting & Wrap-up:
- Staff and direct the efforts of Corporate, Senior Auditors, and contractors in the completion of the audit projects, evaluations of the adequacy of internal controls (financial and operational), enterprise risk management and corporate governance processes.
- Monitor job progress to ensure timely completion of the projects.
- Review audit work papers prepared by others for quality assurance.
7. Perform special projects as requested.
- Review audit report drafts to ensure findings and recommendations are practical from a business standpoint;
- Review final report drafts prior to review by the Audit Manager and General Auditor.
- Present findings and recommendations in post audit meetings with the Manager Audit and his staff.
- Recommend procedural changes to improve internal control and/or operating efficiencies.
8. Research audit universe projects and identifying potential projects to be included in the audit plan based on the strategic direction of company.
9. Train, motivate, and develop senior and corporate auditors.
- Evaluate audit staff performance based on previously established criteria.
From the get-go CITGO Petroleum has been refining and marketing petroleum products, including jet fuel, diesel fuel, heating oils, and...