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GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS DEPARTMENT OF EDUCATION

POSITION:     INTERNAL AUDITOR

DESCRIPTION

The incumbent is responsible for assisting in planning, developing and directing audit programs and activities working either individually or as part of an audit team. The Internal Auditor oversees the day-to- day activities of no more than two audits in progress at the same time. The incumbent is expected to assist the Director of Audits in ensuring that audit programs are conducted in accordance with Standards for Audit of Governmental Organizations, programs, activities and functions. Work is performed with professionalism, technical competence and integrity.

DUTIES AND RESPONSIBILITIES (NOT ALL INCLUSIVE)

  • Assists the Director of Audits in planning audits to be conducted, and completing any preliminary surveys of the area(s) to be audited;
  • Participates in the development of detailed audit programs outlining the audit scope, objectives, staff assignments and time/cost budgets;
  • Develops and prepares an action plan for accomplishing objectives in individual and special audits, special studies, and risk analyses of departmental activities, functions and programs;
  • Acts as a senior member of not more than two audit teams and may plan, direct and guide the audit teams in performing internal and external audits or studies;
  • Independently prepares detailed audit plans, depending on types and sizes of audit assignments and procedures;
  • Participates in complex or sensitive special audits and inspections, in the development of general or special audit guides, in the development or presentation of training programs, or in other special assignment;
  • Performs the first review of audit work papers to ensure that they adequately support audit findings, and are in compliance with audit standards;
  • Prepares and ensures that reports are prepared in accordance with established formats;
  • Appraises performance of assigned subordinates, recommends professional and job assignment development activities, and provides on the job training;
  • Provides formalized training to groups of auditors on technical and administrative subjects on as needed basis;
  • May coordinate and participate with independent agencies to provide advice and guidance, and assist in improving the quality of audit effort relating to federal grant activities when assigned;
  • Performs other related work as required.

FACTOR I- KNOWLEDGE AND ABILITIES REQIUIRED

  • Comprehensive knowledge of internal and external auditing concepts, techniques, methods, and procedures;
  • Comprehensive knowledge of GAGAS auditing and reporting standards;
  • Ability to communicate in writing clearly and correctly through such forms as correspondence, briefing papers, reports, and issue papers;
  • Ability to orally communicate (often in an advocacy role), audit findings, concepts and procedures to groups and individuals in the private and federal sectors;
  • Ability to participate in the planning and direction of financial and management audits of large, complex operations or organizations.

FACTORS II -SUPERVISORY CONTROLS

  • Incumbent is under the general guidance and supervision of the Director of Audits, depending on the work assignment, and confers with the Director of Audits on issues and matters of unusual complexity or great sensitivity. The Internal Auditor receives technical guidance and assistance from the Director of Audits relative to the scope, scheduling and location of audits to be performed, and in making any changes or adjustments, which may be advisable. The Internal Auditor is guided and assisted by the Director on administrative, staff training and/or development matters.

FACTOR III- GUIDELINES

  • Generally Accepted Government Auditing Standards (GAGAS), the “Yellow Book”, accounting pronouncements and guidelines issued by the Governmental Accounting Standards Board, local territorial laws and regulations, and U.S. Federal laws and regulations, case law, statutes, records of legislative hearings, and the procedures and practices of audit entities. The incumbent must frequently improvise guidelines because no precedents may be available that apply to the particular issue at hand. In these situations, the incumbent must exercise good judgment in determining the practices or procedures to be followed.

FACTOR IV- COMPLEXITY

  • The work of the incumbent concerns assisting the Director of Audits in planning and directing audits and audit-related activities with respect to various programs and activities;
  • The incumbent must participate in developing, implementing and supervising audit approaches and audit operations and recognize the differences in these activities to provide an accurate and timely evaluation of a department’s program effectiveness, efficiency, and vulnerability to abuse;
  • Each review and evaluation may involve one or more organizational component(s) of the audit within the region, or may involve components on all islands. Each review and evaluation also may cover only a particular activity, or they may cover operations or programs agency-wide and affect internal as well as external organizations and interests.

FACTORS V- SCOPE AND EFFECT

  • The purpose of this position is to assist the Director of Audits in planning and supervising audits of government programs and activities within an assigned locality, whether departmental organizations and employees, quasigovernmental organizations, or individuals or firms in the private sector administer them. The recommendations, conclusions and findings growing out of audits supervised by the incumbent are the impetus for constructive changes in the audited entity's operations, practices or procedures. The audits contribute directly to the economical and efficient administration of Virgin Islands Government, and are often considered by the legislature in formulating legislation impacting on various entities within the government. Further, the Governor frequently considers the audits in formulating long and short-range program objectives and policies.

FACTOR VI- PERSONAL CONTACTS

  • Co-workers, top management officials in the government and key officials in federal and quasi- governmental agencies, contractors and grantee organizations, public accounting firms, Attorney General’s Office staff, professional organizations, and others.

FACTORS VII- PURPOSE OF CONTACTS

  • To exchange information on sensitive or controversial audits or auditing activities; to explain audit findings and recommendations having a government-wide impact on programs and activities; to defend audit findings or activities and to justify the allocations of funds and other resources for the auditing function.

FACTOR VIII- PHYSICAL DEMANDS

  • Work is mostly sedentary and may require inter-island travel.

FACTORS IX-WORK ENVIRONMENT

  • Work is usually performed in an office setting.

MINIMUM QUALIFICATIONS

  • Masters Degree in Business Administration, Accounting, or Finance, to include twenty-one (21), credits in Accounting or auditing subjects (up to three (3) credits of the twenty-one (21) may be in Business Law), plus three (3) years professional experience in external / internal auditing; or
  • Bachelors of Arts in one of the above mentioned field with twenty-one (21) Accounting credits, plus CPA or CFE certification, plus three (3) years professional experience in external/internal Auditing; or
  • Bachelors of Arts in the above mentioned field with twenty-one (21) Accounting credits, plus five (5) years of increasingly responsible professional experience in external/internal auditing.

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