5100-Job Descriptions

 

Introduction

Under the direct supervision and guidance of the Campus Director of Internal Audit, the auditor performs operational audits in assigned areas and functions. The auditor should gain an understanding of the general standards, standards of fieldwork and standards of reporting as stated by the American Institute of Certified Public Accountants (AICPA).  The auditor should also gain an understanding of the standards for the professional practice of internal auditing as stated by the Institute of Internal Auditors.

 

Responsibilities

The auditor:

 

·        Receives the audit program and instructions for a specific audit area.

·        Follows the prescribed audit program; interviews appropriate personnel; accumulates, verifies and analyzes available data; observes actual practices and evaluates functional operational techniques; and identifies existing or potential problem areas.

·        Identifies extenuating factors requiring possible deviation from the existing audit program, coordinates findings and recommended program changes with a supervisor and incorporates approved changes into the audit program.

·        Identifies possible causes or contributing factors relating to problems and designs tentative solutions; coordinates tentative solutions with a supervisor and secures approval for investigation, analyses and testing of solutions; analyzes results; and recommends the best approach for improvement.

·        Prepares audit memos detailing findings and recommendations and assists in the presentation of audit findings and recommendations to management.

·        Assembles and maintains workpapers in a prescribed manner.

·        Surfs the Internet for applicable information needed in performing audit duties.

·        Maintains time records, screens e-mail.

 

Job Requirements

The auditor must be a college student.  This position is used in helping students gain experience before graduating.  Candidates must be attaining an accounting major.

 

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