General Responsibilities

• Manage the Internal Audit function.
  
  
• Develop and maintain a charter for the Internal Audit function which reflects the Office's responsibilities, authority, and reporting relationships.
  
  
• Develop and obtain proper approval for goals, audit work schedules, staffing plans, and financial budgets for the Department.
  
  
• Perform individual audits according to the Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors (IIA).
  
  
• Maintain personal proficiency and that of staff auditors by obtaining an adequate amount of continuing education.
  
  
• Supervise staff auditors by assigning them to jobs which match their abilities, reviewing their work, and appraising their performance.
  
  
• Provide a liaison with all external audit authorities, e.g., UWSA Internal Audit Department, State Legislative Audit Bureau, Federal Department of Health and Human Services Audit Agency, Federal Department of Education Audit Agency, etc. to avoid duplication of effort.
  
  
• Meet with the Chancellor at least twice a year to discuss audit matters.
  
  
• Participate in or conduct evaluation and cost studies as directed by the Assistant Chancellor for Administrative Affairs.
  
  
• Conduct scheduled and special audits and make recommendations for improvement.
  
  
• Continue to assess professional development and take advantage of opportunities to improve skills.
  
  
• Keep current on trends in accounting and auditing.
  
  

Preparation for the Audit

• Develop and discuss audit objectives with the Assistant Chancellor for Administrative Affairs.
  
  
• Perform a field survey and tour the facilities to provide exposure to the operations.
  
  
• Study audit areas with special emphasis placed on State statutes, University policies and regulations.
  
  
• Develop an audit program which will provide a thorough review of operations.
  
  
• Conduct an entrance conference with applicable auditee personnel to explain audit objectives and the areas to be audited.
  
  

Conduct of the Audit

• Perform the audit in a professional manner and in accordance with the approved audit program.
  
  
• Revise audit programs as appropriate to make them apply to the audit to be performed.
  
  
• Demonstrate judegement and reasonableness in the application of audit principles and procedures.
  
  
• Develop more detailed audit techniques and procedures for specific areas assigned if necessary.
  
  
• Prepare neat, legible, and accurate workpapers. Indicate the source of information and purpose of the work done.
  
  
• Schedule contacts with the auditee officials and employees on matters relative to audit assignments so they are not unnecessarily disrupted.
  
  
• Maintain an amicable relationship with auditee personnel.
  
  
• Carefully handle department records and return them intact to department personnel.
  
  
• Safeguard workpapers and do not disclose matters of a confidential nature.
  
  
• Discuss findings and recommendations with the Assistant Chancellor for Administrative Affairs.
  
  
• Keep auditee personnel aware of audit findings and recommendations so required improvements may be started as soon as possible.
  
  

Completion of the Audit

• Prepare a draft audit report, review it with the Assistant Chancellor for Adminstrative Affairs, make desired changes, and provide it to auditee management for their review at least one week prior to the exit conference.
  
  
• Conduct the exit conference.
  
  
• Work with the Assistant Chancellor for Administrative Affairs on the final draft of the audit report.
  
  
• Determine whether workpapers are complete and ready for filing. This includes indexing and cross referencing the final report to the workpapers.
  
  

Qualifications

Education:

A bachelor's degree is recommended, but additional experience (five years) in a supervisory auditing position can be substituted for the bachelor's degree.

Professional Certification:

Certified Internal Auditor (CIA)

Experience:

Five years' experience at the in-charge auditor level or higher.

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