Portland Community College | Portland, Oregon

Internal Auditor

• Title: Internal Auditor
• Category: Management
• FLSA: Exempt
• Level: K

Job Summary

Under the general direction of the President and in collaborative partnership with an externally hired service provider, the Internal Auditor manages, organizes and performs operational, compliance, financial and investigative audits of Portland Community College operations and programs. The evaluation of operations and programs encompasses selected audits as well as objective analysis of departmental and divisional effectiveness as requested by the Board of Directors and/or the College President. The Internal Auditor will assist in developing and implementing audit plans and perform initial and follow-up audits in accordance with professional standards. In addition, the Internal Auditor consults with, and advises, university administrators, faculty, and staff on operational and administrative governance processes, risk management, and assessment of related issues.

Key Responsibilities

• Working in conjunction with an externally hired service provider, develops audit plans and performs initial and follow-up audits in accordance with professional standards.
• Evaluates audit findings; prepares and presents the results of audit work and recommendations to management in the form of presentations, meetings, reports, and written communications.
• Consults with, and advises, university administrators, faculty, and staff on operational and administrative governance processes, risk management, and assessment of related issues.
• Keeps current on College policies and procedure, Oregon Ethics Law, and changes in local, state, and federal laws, as applicable.
• May supervise staff and/or student employees in the performance of college audit activities.

Essential Functions

Risk Assessment and Audit Planning

• Participates in conducting risk assessments and developing, implementing, monitoring, and optimizing audit plans.
• Develops and gains approval of internal audit plan to include: prioritized audit risks identified through assessment of College activities; activities targeted to identify conditions in College needing improvement; and specific objectives and action plans.
• Coordinates the internal audit program with involved departments including, but not limited to, Financial Services; and liaising with the service provider and external auditors, as appropriate.

Auditing

• Monitors performance; manages the development, implementation and evaluation of work programs, plans, processes, systems, and procedures to achieve internal auditing goals, objectives, and performance measures consistent with the College’s mission and service expectations.
• Leads audits of small to moderate scope and complexity, ensuring adherence to governmental and other professional auditing standards codified by the Institute of Internal Auditors (IIA) and the American Institute of Certified Public Accountants (AICPA).
• Develops audit recommendations, solutions, and/or findings; resolves findings with departments under audit.
• Follows up on findings identified in internal and external audits; assesses effectiveness of measures implemented as a result of previous internal or external audits.
• Coordinates with external auditors for guidance on audit processes and to conduct complex or technical audits, as necessary.

Communication and Support

• Collaborates with internal audit service providers.
• Establish and maintain highly effective working relationships with College Board of Directors, College President, the President’s Cabinet, Deans, Department Directors, Managers, and other stakeholders.
• Communicates with the Board of Directors, College President, President’s Cabinet, staff, and faculty about audit processes and report results.
• Coordinates and presents to the Audit Committee.
• Assists the Executive Vice-President of Administration and Finance and AVP, Financial Services in briefings and progress reports.

Minimum Qualifications

A bachelor’s degree in business administration, public administration, finance, accounting, economics, management information, computer science or a closely related field.

Minimum of two (2) years of experience directly related to the duties and responsibilities specified, such as performing audits, conducting investigations, and assessing program or policy compliance; or an equivalent combination of training and experience. Prior experience in internal or external auditing required.

Preferred Qualifications

• CIA and/or CPA Designation
• Experience with Gramm Leach Bliley Act (GLBA) financial controls, including GLBA audit planning, walkthroughs, testing, and control validations

Required Competencies

• Ability to develop and apply college and/or public auditing policies, standards, and procedures
• Ability to collaborate and influence across job levels, divisions, and silos
• Ability to communicate sensitive, complex, and often technical information effectively
• Experience planning, directing, and coordinating a comprehensive operational audit process
• Ability to identify complex management, finance, budget, operational and administrative issues; perform complex analyses and research
• Ability to analyze data and information, evaluate options, and develop sound conclusions and recommendations to influence informed problem-solving
• Experience interpreting, explaining, and applying local, state and federal law to organizational policies and procedures
• Ability to present audit findings and recommendations clearly, logically, and persuasively to varied audiences
• Ability to exercise tact and diplomacy in dealing with complex, sensitive, and confidential issues

Specialized Knowledge and Experience

• International Standards for the Professional Practice of Internal Auditing (IIA Standards)
• Generally accepted accounting principles and generally accepted governmental audit standards
• Principles and techniques of operational and performance auditing, audit exposure and risk analysis, research methods, program evaluation and management analysis
• Research methods and statistical sampling techniques; quantitative and qualitative analysis, account analysis and reconciliation methods, work paper preparation methods, and documentation
• Management information systems
• Financial aspects of information technology resources typical to complex organizations, such as data, application systems, technology, and facilities

Revised: 01/2023

• Reviewed: 12/2018
• New: 7/2010