Internal Auditor

Under the general direction of the City Controller, performs professional financial and performance audits, prepares audit documents, and audits accounting and related records of City departments to determine the accuracy of departmental financial accounts and/or adequacy of internal controls; evaluates the effectiveness and efficiency of program operations; assists with the general accounting and annual external audit processes; and performs related work as assigned. Works under the general direction of the City Controller; does not have supervisory responsibilities.

The following essential functions are those that are critical, integral, necessary, crucial, primary and fundamental to the job. Incumbents who possess the requisite skill, experience, education, and other job-related requirements of a position are expected to perform the essential functions of the job with or without a reasonable accommodation.

The following duties ARE NOT intended to serve as a comprehensive list of all duties performed by all employees in this classification, only a representative summary of the primary duties and responsibilities. Incumbent(s) may not be required to perform all duties listed and may be required to perform additional, position-specific duties.

· Audits accounting systems and related records of City departments to determine compliance with stated goals and objectives; prepares task plan and specific audit procedures to cover each audit task; discusses audit plan with head of unit to be audited, executes audit based on audit procedures plan and writes report of findings and recommendations.

· Performs business/functional process reviews and recommends possible improvements in methods of operation, performance, accounting and/or record keeping.

· Performs fieldwork and interviews to obtain data relating to audits of organization programs and operations and prepares supporting documentation.

· Examines journals, ledgers, invoices, contracts, reports of independent external auditors and other related records.

· Prepares work papers and consolidates findings on prescribed forms for review by the supervisor, including source, purpose and conclusion.

· Prepares draft and final written narrative reports, and presents audit findings.

· Performs accounting duties including review of journal entries before posting to general ledger; reviews fixed asset schedules; reviews a variety of accounting transactions including accounts payable listings and general ledger balances.

· Reviews and codes accounts receivable transactions from various City departments.

· Assists with yearly audit process including assistance with Comprehensive Annual Financial Report reporting; investigation and clearance of findings and issues raised by the external auditors.

· Performs other duties as assigned or required.

Education and Experience:

Possession of a Bachelor's Degree from an accredited college or university in Accounting, Finance, Business Administration or related field; AND three (3) years governmental auditing experience; OR an equivalent combination of education and experience.

Required Licenses or Certifications:

· Must possess a valid California Class C Driver's License.

Required Knowledge of:

· Public administration, organization and systems theory, practices of commercial and governmental accounting, budgeting concepts and practices, and Generally Accepted Accounting Principles (G.A.A.P.).

· Theory, principles and practices of auditing City/government organizations, including the methods and procedures used to examine, verify and analyze operational records, statements, and reports.

· Standards for the professional practices of Internal Auditing (Institute of Internal Auditors); Generally Accepted Auditing Standards (American Institute of Certified Public Accountants); and Information Systems Auditing standards.

· Rules and regulations governing accounting activities.

· Accounting software relative to local government operations.

· General research and analytical techniques.

· Report writing techniques.

Required Skill in:

· Establishing and maintaining effective working relationships with staff, City departments, elected officials, outside agencies, community groups, local businesses, and the general public.

· Performing and coordinating a variety of professional accounting functions.

· Monitoring and ensuring compliance with accounting regulations, policies, and standards.

· Collecting, compiling, analyzing and interpreting data.

· Understanding and applying instructions, and legal and contractual requirements to audit work.

· Understanding, using and explaining complex legal provisions in conducting audits.

· Conducting necessary research, using a variety of research techniques.

· Documenting audit findings in a variety of work papers; identifying problems and solutions.

· Writing summaries in report format or for audit findings, and preparing detailed and complex draft and final reports.

· Reconciling general ledgers, bank accounts, and monthly benefits.

· Analyzing data and preparing financial statements and reports.

· Preparing standard accounting reports.

Physical Demands / Work Environment:

· Work is primarily performed indoors in a standard office environment.

· Work requires frequent light lifting, sorting, filing, and typing.

· Moderate finger dexterity and near vision is required.

· May be exposed to minor amounts of dust and occasional sounds of office equipment running.

EXAMINATION
The purpose of this examination is to establish an eligible list from which vacant position(s) may be filled.
Phase one (1) is a written examination (weighted 50%) which will measure all or portions of the above knowledge, and skills. Phase two (2) is an oral examination (weighted 50%) that will be administered by an appraisal panel to evaluate professional qualifications, background and suitability. A passing score for each phase is 70%. Each candidate will be notified via e-mail of their status at each step of the recruitment.
The City of Compton reserves the right to utilize alternative testing methods, if deemed necessary. Failure in one phase of the examination shall be grounds for declaring the applicant as failing in the entire examination, and as disqualified for subsequent parts of an examination.
GENERAL INFORMATION TO EXAMINATION APPLICANTS
The City of Compton does not discriminate on the basis of race, color, national origin, sex, religion, age, or disability in employment or provisions of services.
Applicants with disabilities who require special testing arrangements must give advanced notice to the Human Resources Department prior to the final filing date.
ELIGIBLE LISTS
Recruitment may be conducted on a (a) promotional basis, (b) open-competitive basis, or (c) promotional and open-competitive basis simultaneously. All candidates who attain an overall score of at least 70.00 (open-competitive) and at least 75.00 (promotional) will be placed in rank order on the relevant eligible list(s).
PLEASE NOTE:
All permanent City employees that attain an overall score of at least 75.00 will be placed on both the promotional eligible list and the open-competitive eligible list. All City employees that attain a score of 70.00 on EACH PHASE of the examination but an overall score of less than 75.00 will be placed on the open-competitive eligible list only.
Each eligible list shall remain in effect one (1) year from the date of its establishment unless it is extended, abolished or exhausted. Whenever possible, three (3) names are certified to fill any one (1) vacant position. No candidate may be certified more than three (3) times for any one classified position. When certifying eligible lists to appointing powers, the promotional eligible list takes precedence over the open-competitive eligible list. A department manager's recommendation for employment is subject to the City Manager's approval.
EXAMINATION APPEAL PROCEDURE
A candidate may, within five (5) days after taking the written examination, file in writing with the City Manager an appeal against any part of the test, citing the item or items against which the appeal is directed, and the reason(s) for such appeal. The Personnel Board will consider appeals from the decisions and ratings of qualifications appraisals (interview) boards if such appeals meet the conditions described in the Personnel Rules and Regulations (Section 6.8).
EXAMINATION RECORDS
All examination papers, including the employment application, resume, and other attachments submitted by candidates are the property of the Personnel Board and are confidential records which may be open to inspection only for purposes and under conditions established by the Personnel Board.
VETERAN'S PREFERENCE
In all entrance examinations (open-competitive only) for positions in the Classified Service, veterans who served in the armed forces of the United States during time(s) of war, and who attain an overall passing score in the examination are allowed additional preferential credit in accordance with the Personnel Rules and Regulations. In order to claim veterans' credit, the applicant must submit proof of service and honorable discharge (showing specific dates of service) on a U.S. Military form (DD-214) at the time of application or not later than the final filing date for the examination.
FRINGE BENEFITS
The City's comprehensive fringe benefits program includes: retirement (Public Employees' Retirement System), medical, dental, life and vision insurances, deferred compensation, sick and vacation leaves, after-hours education reimbursement, ride share program, uniform allowance and other provisions.Employment Type: Full-Time