Auditor- Controller's Office

Department:                     Controller’s Office              

Sub-Department:             N/A

Pay Grade:                      116               

FLSA Status:                   Exempt

Employment Status:       Full Time 

Reports to:                      Second Deputy Controller  

Supervises:                     N/A

Current County Employees will follow the County Promotion/Demotion Policy.

Job Summary:

This position is responsible for performing various financial, regulatory and compliance audits in accordance with professional auditing standards.

Essential Job Functions: 

• Manage and supervise the fiscal activities of the County, by carrying out the Controller’s audit plan - as the law (County Code sections 1720 – 1733) requires the “audit, settlement and adjustment” of the County’s accounts by the Controller’s auditors.
• Interpret professional standards (Generally Accepted Governmental Auditing Standards [GAGAS], Generally Accepted Auditing Standards [GAAS], Federal OMB Uniform Guidance, and Generally Accepted Accounting Principles [GAAP]), applicable grant terms, federal, state and local laws and regulations for purposes of integrating, as applicable, into financial and compliance audits.
• Professionally plan audits (including assessing and documenting financial, regulatory and compliance risks, identifying significant audit areas and using informed professional judgement to design risk-based audit programs), perform audit test work (examine documentation and databases, observe processes and interview personnel), conclude on audit results and prepare the audit report – all in accordance with professional standards
• Communicate audit findings addressing adjustments, internal control weaknesses, non-compliance and best practices and recommendations for addressing such findings to elected officials and senior management.
• Perform year-end audit work (including internal control assessment of major County financial processes such as payroll, expenditures, cash receipts, and property tax revenue; compilation of fiduciary financial statements) and perform work that can be relied upon in the external audit of the Annual Comprehensive Financial Report audit and the Single Audit (annual compliance audit).
• Investigate fraud, waste and abuse allegations using professional investigation standards and report to management, outside organizations and law enforcement, as applicable; promote the County’s fraud hotline.
• Maintain professional competence and maintain CPA license to perform audits by attending continuing education courses as required by professional standards.

Minimum Requirements to Perform the Work: 

Education:

• Bachelor’s degree in accounting.
• CPA certification required.  

Work Experience:

• Two to four years internal or external audit experience with a CPA firm, government agency or private industry organization that adheres to professional audit standards.    

   

CUMBERLAND COUNTY IS AN EQUAL OPPORTUNITY & AFFIRMATIVE ACTION EMPLOYER