Los Angeles Community College District

Plans, organizes, and supervises the day-to-day activities of an assigned internal audit unit and conducts the more complex and difficult internal operational, performance, compliance, and financial audits for the District.

Plans, assigns, and supervises the work of staff engaged in conducting District-wide complex internal operational, compliance, financial, and performance audits and investigations involving fraudulent activities, fraud control, vulnerability assessments, internal controls, inspections, and operational surveys.

Conducts the more complex internal operational, compliance, performance, and financial audits of major functional units and of special programs funded by federal, state, or private grants such as the Veterans Affairs, Student Financial Aid, and Senior Citizens programs in accordance with established standards, laws, and regulations at locations throughout the District.

Develops, revises, and implements auditing procedures and methods to identify and report all relevant audit issues (including the assessment of “risk”) and develops special aids such as questionnaires.

Analyzes accounting and reporting systems of units audited; evaluates District accounting and related management procedures, records, and controls; and makes recommendations geared towards improving efficiency, effectiveness, accountability, and appropriate safeguarding of assets.

Briefs management staff of audit statuses, findings, conclusions, and significant problems encountered during audits.

Supervises and participates in special investigations to resolve discrepancies discovered by audits.

Prepares complex audit reports and presentations containing descriptive, analytical, and evaluative content and incorporates recommendations for needed changes or improvements.

Analyzes the effects and makes recommendations on proposed legislation, laws, regulations, legal opinions, and legal decisions related to assigned area(s) of responsibility.

Participates in investigations involving fraudulent activities, fraud control, vulnerability assessments, internal controls, inspections, and operational surveys, and reports on findings.

Participates in investigations of Whistle Blower Program matters brought to the attention of the District.

Coordinates and conducts special awareness training for District employees based on discrepancies discovered during audits.

Participates in the evaluation of computer software and systems applicable to District auditing and special investigation activities and recommends systems enhancements.

Effectively utilizes the capabilities and functions of standard and specialized office software applications such as data management, spreadsheet, presentation, word processing, and graphics in completing assigned projects.

Reviews completed audit assignments for adherence to principles and established standards as well as the soundness of conclusions.

Conducts audit follow up reviews as necessary to assure corrective actions have been implemented.

Directs the maintenance of records related to audits.

Acts on behalf of the Director of Internal Audit in his/her absence on designated matters.

Performs related duties as assigned.

A Supervising Auditor is responsible for the day-to-day supervision of an assigned internal audit unit and personally performs the more difficult and complex internal operational, compliance, performance, and financial audit assignments of the assigned unit(s).

A Director of Internal Audit is responsible for directing the activities of the District’s auditing and special investigation functions.

An Auditor conducts complex internal operational, performance, compliance, and financial audits for the District.

General supervision is received from the Director of Internal Audit. Immediate supervision is exercised over assigned professional, technical, and clerical staff.

Knowledge of:

Principles, theories, and practices of auditing, accounting and internal controls

Laws, rules, regulations, policies, practices, procedures, and precedents pertinent to governmental auditing, accounting and internal controls

Accounting and financial systems

Current trends and developments in auditing, accounting and internal controls

Organization and functions of the various operating units of the District

Principles of management and organization

Methods and techniques of research and management analysis

Accounting policies, procedures, and requirements of the District

Fraud investigative techniques

Principles of supervision and training

Capabilities of computer systems, software, and hardware used in auditing and special investigation programs

Computer software such as word-professing, spreadsheet, database management, and desktop publishing

Ability to:

Plan, conduct, and evaluate complex audits related to operations, management controls, policies, practices, performance, and financial records

Apply the theories and techniques of professional auditing to complex and unusual difficult problems

Identify and analyze present and potential problems, draw conclusions, and make sound recommendations

Develop methods and procedures that improve efficiency of assigned functions

Interpret, apply, and explain pertinent laws, rules, regulations, and policies related to the auditing program and special investigation functions of the District

Effectively utilize computer equipment, software, and management information systems in the performance of duties

Gather, assemble, consolidate, and analyze facts, and draw conclusions

Prepare and present clear, comprehensive, and concise reports

Present complex and difficult technical information both orally and in writing

Organize and prioritize work to meet schedules and deadlines

Deal with novel and difficult problems

Deal with novel and difficult problems

Select, motivate, train, and supervise assigned staff

Evaluate work methods and performance

Travel to various locations to conduct audits

Education and Experience:

A. A master’s degree from a recognized college or university with a major in accounting, business administration, economics, finance, or a related field AND two years of full-time, paid, professional-level experience in auditing with an internal or commercial auditing department or firm. A valid professional designation such as Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA) is desirable. Supervisory experience is desirable.

OR

B. A bachelor’s degree from a recognized college or university, preferably with a major in accounting, business administration, economics, finance, or a related field OR a valid license to practice as a Certified Public Accountant in California AND four years of full-time, paid, professional-level experience in auditing with an internal or commercial auditing department or firm. A valid professional designation such as Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA) is desirable. Supervisory experience is desirable.

Special:

A valid Class “C” California driver’s license is required.

Travel to locations throughout the District is required.

• Medical and dental insurance and vision care plans are provided for employees and their dependents.
• A $50,000 life insurance policy is provided free of charge for each employee.
• New employees receive 12 full-pay days and 88 half-pay days of illness leave.
• 19 paid holidays per year.
• Vacation days accrue annually beginning at 10 days and increasing incrementally to 24 days depending on years of service with the District. Vacation days for management and confidential positions begin at 15, 20, or 24 days.
• Other paid time off includes: bereavement leave, personal necessity leave, court subpoena, and jury duty.
• Employees become members of the Public Employees Retirement System. Employees are also covered by Social Security.
• Employee Assistance Program

Our class specification generally describes the duties, responsibilities, and requirements characteristic of the position(s) within this job class. The duties, responsibilities, and requirements of a particular position within this class may vary from the duties of other positions within the class.

In accordance with the Americans with Disabilities Act (ADA), the Los Angeles Community College District provides reasonable accommodation to qualified individuals with covered disabilities on a case-by-case basis throughout the application, examination, and hiring processes and throughout employment. If an individual is in doubt about his or her ability to perform the duties and responsibilities of a position or possession of any other requirement noted in a class specification or job announcement, he or she should always apply for a position and request reasonable accommodation at the appropriate time.