Los Angeles Community College District

Conducts complex audits of operations, management controls, policies, practices, performance, and financial records for the District.

Conducts and reports on complex internal operational, performance, compliance, and financial audits at locations throughout the District by systematically examining and appraising matters of financial implication for the purpose of evaluating internal controls and assuring compliance with principles of sound management, applicable accounting procedures, and laws and regulations.

Obtains comprehensive information about the organization or function to be audited, determines objectives of the audit, devises the auditing procedures to be used to identify all relevant audit issues (including the assessment of “risk”), and selects the areas of examination.

Evaluates District operations in terms of their adherence to prescribed policies and applicable laws and regulations, operational efficiency, economical use of property and personnel, effective control over expenditures, receipts, revenues and assets, proper accounting for financial transactions, production and reporting of accurate, reliable, timely, and useful financial data.

Examines records to determine the accuracy of presentation of facts, propriety and legality of transactions, and compliance with established policies and procedures.

Performs special investigations at locations throughout the District to resolve discrepancies discovered by audits.

Conducts special awareness training for District employees based on discrepancies discovered during audits.

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

Communicates audit related issues, including audit status, findings, conclusions, and significant problems to management staff as the audit field work progresses.

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.

Prepares audit reports identifying and describing faulty practices and procedures and improper transactions and makes recommendations for improvement based on audit findings.

Documents completed audit work in a clear and organized manner to facilitate review by management staff.

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

May provide work direction to lower-level auditing staff.

Performs related duties as assigned.

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

A Senior Auditor acts as a lead over a small audit team and plans and conducts complex and difficult internal operational, compliance, performance, and financial audits  for the District .

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

General supervision is received from the Director of Internal Audit. Work direction is received from higher level auditing staff. Work direction may be provided to lower-level professional, technical, and clerical staff.

Knowledge of:

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

Current trends and developments in auditing, accounting and internal controls

Laws, rules, regulations, policies, practices, procedures and precedents pertinent to governmental Accounting systems

Principles of management and organization

Methods and techniques of research and management analysis

Capabilities of computer systems, software, and hardware used in auditing

Principles of training

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

Ability to:

Apply the theories and techniques of professional auditing to auditing problems

Identify pertinent details, assemble and analyze facts, and draw conclusions

Identify and analyze present and potential problems and evaluate alternate solutions

Interpret and apply laws, rules, regulations, policies and procedures related to governmental auditing

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

Present complex technical audit related information and issues in understandable terms, both orally and in writing

Organize and prioritize work to meet schedules and deadlines

Prepare clear and conclusive oral and written reports

Make effective presentations in a group setting

Work effectively and cooperatively with District administrators and employees and representatives of government agencies and private organizations

Travel to various locations to conduct audits

Learn accounting policies, procedures, and requirements of the District

Learn quickly the specialized procedures and functions of various operating units of the District

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 one year 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.

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 three 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.

Special:

A valid Class "C" California driver's license is required.

Travel to locations throughout the District is required.

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 their ability to perform the duties and responsibilities of a position or possession of any other requirement noted in a class specification or job announcement, they should always apply for a position and request reasonable accommodation at the appropriate time.