DEFINITION: Under general direction, plans, directs and
supervises the work of the Internal Audit Division of the Auditor
Controller's Office; performs related duties as required.
DISTINGUISHING CHARACTERISTICS: This is a single position
class. the incumbent reports directly to the Auditor Controller.
This class differs from the Auditor Controller Division Chief in
that the Division Chief is responsible for managing an accounting
division as opposed to an auditing division. It differs from the
Assistant Auditor Controller in that the Assistant is responsible
for the day-to-day management of the department and acts for the
Auditor Controller in his/her absence.
EXAMPLES OF DUTIES:
- Plans, organizes and supervises the work of the Internal Audit
Division; recommends and schedules financial, compliance,
performance and electronic data processing (EDP) based audits of
departments and institutions under the control of the Board of
Supervisors and of districts whose funds are kept in the County
Treasury; establishes and implements internal audit policies and
procedures; reviews changes in legal and procedural requirements
for fiscal operations affecting auditing processes; develops
internal control systems to determine if systems are adequate and
in accordance with management policies and procedures; reviews and
approves audit findings and final reports; communicates with an
responds to the Board of Supervisors, County Administrator, Grand
Jury, and department management regarding audit findings and
- Selects staff; assigns audits; reviews audit work papers and
determines material problems; evaluates staff; develops and
provides training to staff.
- Reviews EDP systems during the design development stages to
ensure that the proper audit and fiscal control techniques are
included; reviews and suggests changes to fiscal controls and
audit procedures of installed EDP systems; develops information
retrieval procedures for audit of EDP data; performs operational
analysis and statistical sampling.
EMPLOYMENT STANDARDS: Possession of a Certified Public
Accountant's Certificate recognized by the American Institute of
Certified Public Accountants; and:
- Three years of professional auditing experience in a large
organization with a least one year of operational/performance
based auditing and two years of audit supervisory or audit
management experience; or,
- two years of audit supervisory experience comparable to that
of an Accountant-Auditor III with Santa Barbara County; or,
- any combination of training, education or experience that
would provide the required knowledge and abilities.
Knowledge of: auditing and accounting practices used in
large scale complex organizational and fiscal audits; Generally
Accepted Accounting Principles; Generally Accepted Auditing
Standards; internal control systems; principles of management
analysis and organizational design; principles and practices of
supervision; EDP techniques and requirements related to
accounting/auditing procedures and practices.
Ability to: apply advanced audit concepts and techniques
in analyzing fiscal, operational and computed based systems;
formulated, recommend and implement administrative policies and
procedures to improve internal control systems; understand and
interpret government auditing/accounting legal requirements for
reporting and maintaining fiscal records; direct, train and evaluate
staff; manage multiple priorities and off-site audits; establish and
maintain effective working relationships with departments, staff,
federal, state and local representatives and the public; analyze
complex problems to develop corrective action alternatives; prepare
comprehensive, clear, concise reports; communicate effectively in
writing and orally; maintain objectivity and impartiality.