OPEN UNTIL FILLED:
This position is open until filled. Please note that this recruitment may close at any time once a sufficient number of qualified applications have been received.
Under general supervision, plans and conducts a diverse range of financial, operational, compliance, tenant and vendor audits or special studies of varying levels of complexity and sensitivity; compiles and analyzes findings and develops and presents audit reports and recommendations; and performs related duties as assigned..
Auditor is the journey level professional class in the Auditor class series. An incumbent is responsible for planning, organizing and conducting financial, operational, compliance, vendor and tenant audits to ensure effective internal controls, to safeguard the Port’s assets and interests and to enhance the understanding of risks and the importance of internal controls within the Port. Incumbents must possess a broad knowledge of: accounting and auditing standards and practices; federal, state and local laws; Port policies, standards and procedures; Port organization, functions, operations and policies and the ability to adeptly and thoroughly apply that knowledge when independently conducting audits. Incumbents are expected to communicate effectively on behalf of the Port with CPAs, attorneys, and tenant business owners and all levels of Port management on audit plans, findings and recommendations, as well as special studies. Audits are performed in compliance with the Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing.
Auditor is distinguished from Senior Auditor in that an incumbent in the latter class independently performs the most complex or sensitive audits requiring an advanced knowledge of applicable laws and Port policies and procedures and provides work direction and work review to other auditors.
Essential Duties and Responsibilities:
The following statements are intended to describe the general nature and level of work performed by people assigned to this classification. They are not intended to be an exhaustive list of all responsibilities, duties and skills required of personnel so classified.
1. Plans, organizes, schedules and conducts assigned financial, operational, compliance, tenant (e.g., percentage rent, permit fee, leasehold improvement) and vendor contractual audits or special studies; conducts audits by reviewing and analyzing transactions, documents, records, reports and procedures and discussing relevant issues with appropriate sources to obtain additional information; prepares workpapers that summarize data pertinent to the assigned audit; analyzes and evaluates data and documentation; identifies professional internal control, accounting, non-compliance or other financial or operational issues and develops recommendations for resolution to Port and tenant management; conducts legal or other appropriate research to formulate findings; prepares preliminary and final audit reports and exhibits; serves as Port or department representative with all levels of Port management, tenant business owners, CPAs and attorneys to discuss audit plans, issues, reports and recommendations, which may be sensitive or confidential; assesses logic and conceptual soundness of audit findings and recommendations and develops conclusions that are objective and based on adequate supporting evidence; leads or participates in negotiations with vendors, contractors and tenants to obtain settlements on overbilling/underpayments identified in audits.
2. Develops and utilizes spreadsheets, databases and other computer applications required to carry out assigned studies, projects and reports.
3. Performs a variety of special projects and analyses as assigned.
4. Assists in developing the annual audit plan by identifying potential areas for audit.
1. May assist and participate in the Port’s process improvement activities and organizational changes, activities and functions related to areas of assigned responsibility; identifies, measures and classifies risk areas; facilitates and leads or assists in leading formal group sessions; documents existing processes and develops and recommends new processes.
2. Conducts research, develops findings and formulates recommendations in connection with special projects as assigned.
3. May perform responsible analytical work in support of Port financial, budgetary and other management goals and objectives. Assignments are typically received in terms of expected outcomes and incumbents are expected to act independently to develop required information, including selecting approach and analytical techniques, and to provide sound analyses and recommendations. Assigned projects may include statistical analysis, financial analysis, budget development or other areas specific to the assignment.
4. May serve as budget coordinator for department; analyzes prior year budget to actual expenditures; assists department in developing forecasts and projections; develops budget requests; enters and distributes budget information within necessary time frames.
5. May assist in the planning and facilitation of control self assessment (CSA) workshops.
6. May participate in organizational effectiveness initiatives.
1. Institute of Internal Auditors Standards for the Professional Practice of Internal Accounting.
2. Accounting, financial and operational auditing principles, standards and practices, including GAAP, GAAS, GASB and FASB.
3. Financial, administrative and management internal control systems.
4. Principles and practices of public administration and financial management, including budgeting, accounting, debt/cash management, treasury and purchasing.
5. Statistical sampling methods and quantitative and qualitative analysis.
6. Decision-making methodology.
7. Fraud prevention and detection methods and techniques.
8. Federal and state laws and regulations and Port policies and procedures applicable to areas of responsibility.
9. Principles, practices, methods and techniques of financial analysis and forecasting.
10. Project management methods, techniques and tools.
11. Research methods and techniques.
12. Principles and practices of sound business communication.
1. Plan, organize and conduct sound, comprehensive financial, operational, tenant and vendor audits.
2. Organize, set priorities and exercise sound independent judgment within areas of responsibility.
3. Analyze and interpret financial data and reach sound conclusions and recommendations in accordance with laws, regulations, rules, policies and professional audit standards.
4. Understand, interpret, explain and apply financial and audit information and results to interested parties.
5. Make presentations and represent the Port effectively in meetings with all levels of Port managers, tenants, CPAs, attorneys and vendors.
6. Communicate effectively orally and in writing.
7. Prepare clear, accurate and concise workpapers, records and reports.
8. Research laws, regulations, court decisions and other related information.
9. Maintain confidential and sensitive information.
10. Use tact and diplomacy in dealing with complex, sensitive and confidential issues that often have multiple and conflicting agendas and positions.
11. Establish and maintain effective working relationships with those encountered in the course of work.
Education, Training and Experience:
Graduation from a four-year college or university with a major in accounting, finance, law, auditing, business management or a closely related field, with a minimum of 16 semester hours/24 quarter units in accounting; and at least three years of progressively responsible public accounting or internal audit experience. Time served as a District Intern will count towards the years of experience.
Licenses; Certificates; Special Requirements:
Certified Internal Auditor and/or Certified Public Accountant is preferred.
A current, valid California Class C driver’s license at time of appointment and maintained at all times thereafter in order to operate a vehicle on District business.
PHYSICAL AND MENTAL DEMANDS
Persons with disabilities may be able to perform the essential duties of this class with reasonable accommodation. Reasonable accommodation will be evaluated on an individual basis and depends, in part, on the specific requirements for the job, the limitations related to disability and the ability of the hiring department to accommodate the limitation.
Resolution #: 2012 - 85
Dated: June 12, 2012