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Internal Auditor

State of North Carolina – Wake County, NC

**This posting is for current North Carolina State Government employees and eligible RIF candidates only**
Summary/Brief Description of Work
The N.C. Department of Labor is charged by statute with promoting the health, safety and general well-being of the workers in the state. The laws and programs the Department administers affect every worker virtually every person in the state. The Constitution of North Carolina provides for the election of a Commissioner of Labor every four years. The Commissioner is the head of the Department of Labor and a member of the Council of State. State law gives the Commissioner broad regulatory and enforcement powers to carry out the department s duties and responsibilities for the people. The Department is organized into three primary divisions which carry out the Department s principle regulatory, enforcement and promotional programs, and the administrative operations. The three primary divisions have divisions, bureaus and offices under each, which carry out the specific and specialized portions of the NCDOL mission.
This position reports directly to the Chief of Staff on the risks to operational effectiveness and efficiency, reliable financial reporting and compliance with laws, regulations and policies and apprises on progress of mitigation, prevention, detection, or acceptance of the risks, or the liabilities with regard to doing nothing with identified risks for all program areas of the Department of Labor. This position must perform independent, advanced and often complex auditing work for the Department. This position is responsible for the internal financial, operational, performance, investigative, information system audits and compliance reviews, and all required reporting. This position is responsible for Department-wide risk assessments, establishing risk management and fraud risk assessment protocols, evaluating all Departmental operations and establishing systems for setting priorities based on potential for error, waste or fraud. This position must be able to interpret findings and prepare complete audit summaries and reports to management in a clear and concise oral and/or written form. This position has the independence to present supported findings to NCDOL management without threat of recourse.
This position must maintain a professional level of interaction with others and demonstrate a willingness to help. As a representative of the Department, this position must display professional courtesy and respect to all individuals they encounter. Demonstration of a high level of verbal and written communication with internal and external customers is also necessary. This position may be assigned to handle various priority requests with differing frequencies from the NCDOL management, Fiscal Research, State Auditor s Office, etc.
Job responsibilities include but not limited to the following:
Each type of audit is approached with an independent evaluation of existing internal controls. These audits evaluate personnel segregation of duties, assure that transactions are authorized by proper personnel, verify that proper documentation is available to provide evidence of the occurrence of a transaction, that control procedures are established to accurately record the transaction within their accounting structure, and the existence of physical controls for the security and safekeeping of all assets and records. As an internal auditor, these factors are evaluated with every audit. It is the responsibility of the position to have advance knowledge of all these types of audit requirements and recognize during the course of the fieldwork when a control, policy, or procedure does not fully meet these guidelines. This position must independently develop findings and recommendations based on test work conducted by developing working papers documenting work conducted, observations, audit findings and recommendations promulgated by Auditing Standards. Any weaknesses noted are discussed with NCDOL management and outlined as a potential written finding in the internal audit report. This position must independently prepare complex reports for NCDOL management that clearly outline the findings, conclusions, and subsequent recommendations stemming from any type of internal audit work.
Operational Audits This position must independently gather sufficient, relevant, and verifiable evidence to test the audit material that is often complex in nature. All evidence is evaluated to determine if controls and procedures are supported, refuted, or inclusive.
Compliance Audits This position must independently review and determine if the agency is complying with the specified requirements of the following State entities:
NC General Statutes, Office of State Budget s Budget Manual, Office of State Personnel s State Personnel Manual, Office of State Controller s Cash Management Policy, NC Accounting System (NCAS), NC Department of Administration State Purchasing and Contract, NC Department of Information and Technology Purchases of Services, NC Department of Administration s Motor Fleet Management Regulations, NC Department of Labor s internal policies and procedures, and (GAAP) generally accepted accounting principles.
Financial Audits This position must independently conduct financial audits in accordance with GAAP, so a thorough understanding of those principles is critical. This position does not perform complete financial audits but may do partial audits. This position will work closely with the North Carolina Accounting System s (NCAS). Microsoft Excel spreadsheets are usually prepared during financial audits but may be prepared for any of the other audit types, to support the audit report. These spreadsheets are designed and completed to clearly illustrate specific points of audit emphasis.
Investigative Audits This position must independently conduct investigative audits whenever necessary, and when NCDOL management may request an investigative audit because they have some knowledge of a personnel issue, potential financial or operational related problem within a Division/Bureau and would like an objective professional assessment of the situation.
Planning Audits This position must independently conduct an annual risk assessment of the Department s programs, functions and/or processes. This position must independently utilize the risk assessment to develop an annual risk-based audit plan by documenting the Department s processes and procedures as well as collecting and reviewing documents, develop and administer surveys and interviews by identifying attributes to test, periods to test, determine sample sizes; conduct test; and interpret results. This position must independently monitor accomplishment of the risk-based audit plan as well as develop and maintain internal audit policy and procedure manuals for the Department. This position will develop a continuous improvement program to ensure the internal audit function is operating efficiently and effectively and conforms to the Internal Auditing Standards for the Department of Labor.
Technical Support, Training, & Special Projects This position is expected to take on any other duties or special projects as assigned by the Chief of Staff. The position will independently provide policy guidance and consult with others in researching Department specific information and/or audit related issues. This position will serve as an independent consultant and business partner with NCDOL management. This position will provide value-added services by advising, training, and facilitating improvements that impact the Department s governance, risk management, and/or control processes.

Knowledge, Skills and Abilities / Competencies

Thorough knowledge of generally accepted accounting principles, practices, reporting guidelines, and generally accepted auditing standards applicable to the area of assignment. Thorough knowledge of complex and unusual conditions, problems, and issues related to program area(s). Thorough knowledge of auditing and accounting theories, principles, and systems design. Thorough knowledge of North Carolina Accounting System s (NCAS). BEACON, and E-Procurement Systems. Ability to act as technical resource and interpret unprecedented issues. Ability to recognize complex and unique issues and develop resolution and/or consult with leadership in order to achieve resolution. Ability to interpret and apply pertinent laws to specific situations found in the maintenance of governmental financial records. Ability to interpret and explain results and procedures used in an audit examination in oral and written form. Ability to establish necessary work procedures in carrying on audit activities; and to prepare complete audit summaries and reports and to express oneself in oral and written form in a clear and concise manner.

Minimum Education and Experience Requirements

Bachelor s degree in accounting from an appropriately accredited institution and three (3) years of accounting/ auditing experience in the preparation of interpretive or analytical accounting/financial statements and reports; or Bachelor s degree in business administration or other field from an appropriately accredited institution with twelve (12) semester hours in accounting and three (3) years of experience as specified above; or Associate s degree in accounting from an appropriately accredited institution and five (5) years of experience as specified above; or equivalent combination or education and experience.
A valid driver s license is required.
Management Preferences:
Management prefers candidates with 5+ years of direct auditing experience in a state government agency.

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