Classification Description

Title: Internal Auditor

Category: Management

FLSA: Exempt

Level: M

Job Summary

Under the general direction of the District President, manages, organizes and performs the internal auditing function and evaluation of Portland Community College’s operations and programs.  The internal audits encompass financial and sub-recipient (grant) monitoring and may include coordination with the Security Manager on information security aspects of PCC’s financial management systems financial audits and the Records Coordinator on information retention needs and requirements.  The evaluation of operations and programs encompasses selected performance audits as well as objective analysis of department and division effectiveness as requested by the Board of Directors and/or the District President. 

Typical Duties and Responsibilities

  1. Develops, implements and monitors audit plans; monitors performance against annual/biennial Department budgets; 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.  Annually critiques the work of the Internal Audit function for purposes of continuous improvement.
  2. Develops and gains approval of annual 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. 
  3. Coordinates the internal audit program with involved departments and functions, such as Financial Services. Ensures audits are performed in accordance with government 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 those departments under audit.  Coordinates with external auditors. Follows up on findings identified in internal and external audits.  Assesses effectiveness of measures implemented as a result of previous internal or external audits.  Resolves, or assists audit staff in resolving, complex and unusual problems related to audits.
  4. Develops policy and procedure manuals for the internal audit function.  Assists Public Safety and Risk Management Departments with fraud investigations as requested and as time permits.
  5. Reviews and edits audit reports prepared by  Financial Services or other department staff; assesses logic and conceptual soundness of audit findings and recommendations; ensures conclusions are based on adequate supporting evidence; ensures report language is clear, convincing, fair and concise.  Resolves findings with those departments under audit.
  6. As related to financial audit controls, evaluates College’s information systems for adequacy and effectiveness of general and application controls; tests controls using audit software; recommends improvements of information technologies and internal business processes related to financial information security
  7. Performs sub-recipient monitoring of federal grants and programs in accordance with the appropriate federal regulations of each program.  Audits and assesses compliance of any subcontracts with vendors and other agencies.  Summarizes any reportable conditions and works with Contracts and Grants accountants to recommend improvements to processes.  Coordinates with external auditors on Single Audit Act work.
  8. Communicates with College officials, other governments, and citizens about audit processes and report results; assists District Vice President in making oral briefings and progress reports to department managers, District President, cabinet, and College Board of Directors; and makes presentations at College meetings.
  9. Related to Internal Audit and financial functions:  Assists in the analysis of proposed legislation and regulation; participates in industry and governmental activities to influence legislation and regulatory change consistent with the College’s interests and needs.  Represents the College with other industry and governmental agencies as well as professional organizations as appropriate.
  10. Works with the Records Management Coordinator to make sure PCC’s Financial Record retention & archive needs and requirements are met.
  11. Performs other duties as assigned.

Minimum Qualifications

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

Minimum of six years progressively responsible experience in planning and administering a large audit function, at least three of which were in a supervisory capacity or advising management personnel; or an equivalent combination of training and experience.

Experience in internal or external auditing.

Licenses, Certificates, Special Requirements
Valid Oregon state driver’s license
CIA or CPA required

Knowledge of:

  • Standards for the Professional Practice of Internal Auditing;
  • Generally accepted accounting principles;
  • Generally accepted governmental audit standards, including g United States Office of Management and Budget (OMB) circulars such as OMB A133, and other organizations issuing documents or standards related to audits of government agencies;
  • Principals and techniques of operational and performance auditing, audit exposure and risk analysis, research methods, program evaluation and management analysis;
  • Government financial management, including budgeting, accounting, debt/cash management, treasury and purchasing;
  • Management information systems;
  • Research methods and statistical sampling techniques; quantitative and qualitative analysis, account analysis and reconciliation methods, work paper preparation methods and documentation;
  • Financial aspects of information technology resources typical to complex organizations, such as data, applications systems, technology, facilities;
  • Principles and practice of sound business communications.

Ability to:

  • Plan, direct and manage a comprehensive operational audit process covering over time all College programs and functions;
  • Define complex management, finance, budget, operational and administrative issues; perform difficult and complex analyses and research; evaluate alternatives and develop sound conclusions and recommendations;
  • Understand, interpret, explain and apply College, state and federal policy, law, regulation and court decisions applicable to areas of audit inquiry;
  • Present audit findings and recommendations clearly, logically and persuasively;
  • Represent the College Internal Auditor’s Office effectively on a variety of complex, sensitive and confidential issues;
  • Exercise sound, expert independent judgment within general policy guidelines;
  • Exercise seasoned management and political acumen, tact and diplomacy in dealing with complex, sensitive and confidential issues that often have multiple and conflicting agendas and positions;
  • Establish and maintain highly effective working relationships with College Board of Directors, the President’s Cabinet, deans, department directors, managers, elected and appointed officials of other governmental agencies, employees, business and community leaders, the media, residents and others encountered in the course of work;
  • Establish and subsequently manage a functional area.

Work Environment and Physical Requirements

The position requires frequent travel to perform audits at various geographic locations in the Portland metro area under a variety of working conditions and to work irregular hours as required.

NEW: 7/2010