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Internal Audit Analyst II |
5410 |
Under direction, performs
professional auditing work in all phases of internal
audit, including financial and compliance audits,
operational audits, forensic audits, and program results
audits. Performs selected studies of programs and
flowchart processes for review and continuous improvement.
Work of the class involves assisting in planning
and conducting audits of activities of central offices
and schools. Work involves responsibility for assisting
in the determination that the resources, liabilities,
revenues, and expenditures of the Board of Education
are properly accounted for, that inefficient and
uneconomical operations are identified, and that
the Board of Education is advised of material weaknesses
in internal controls and all identified instances
of waste, fraud, and abuse in school system operations.
Work assignments originate with the unit supervisor,
either as written directions or discussions of the
proposed work; nature of work requires a maximum
of diplomacy and tact.
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Considerable knowledge of accounting
principles and auditing standards and procedures and
their application to a wide variety of auditing problems,
along with a basic understanding of the technical
aspects of computer applications related to the auditing
function; considerable knowledge of office procedures,
practices and equipment; working knowledge of school
accounting procedures and system
Ability to analyze and evaluate accounting and
auditing problems and to develop clear, concise,
and comprehensive reports of the related data. Excellent
oral and written communications and human relations
skills are essential to the accomplishment of the
audit objectives.
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Graduation from an accredited
college or university with a major in accounting or
business administration with emphasis in accounting
and experience in public accounting or internal auditing
work. Other combinations of applicable education,
training, and experience which provide the knowledge,
abilities, and skills necessary to perform effectively
in the position may be considered.
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| Possession
of a valid driver's license. A CPA certificate or other
professional accreditation is desirable. |
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(Special requirements such as lifting heavy objects and
frequent climbing.) None |
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(Frequent overtime or night work required, etc.) Occasional
overtime, night, or weekend work may be necessary. |
As a member of an audit team or independently, conducts
audits of central office units and schools to determine
the adequacy of internal controls and compliance with
policies and procedures and regulations; the degree of
accomplishment of program objectives; and compliance
of financial transactions with existing laws, contracts,
and normally acceptable accounting principles.
Prepares reports on findings with appropriate recommendations
for remedial action where necessary.
Performs central office audits as assigned in such areas
as MCPS Employee's Retirement System, grant management;
inventories of textbooks, school supplies, gas, and oil,
automotive parts, furniture and equipment, computer program
applications, insurance program controls, and special
task petitions. Audits financial records of schools Independent
Activity Funds; analyzes the procedures for controlling
cafeteria collections, inventories of food, and general
operating practices; reviews payroll procedures to determine
if Board policies are being followed; trains inexperienced
personnel to properly fulfill their responsibility as
a financial record keeper.
Provides advisory audit services and assistance to central
offices and schools; assists in the maintenance of necessary
controls to insure accomplishment of administrative and
financial policies, plans, programs, and procedures established
by the Board of Education.
Performs related work as required
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7/65
1/70,
6/73, 3/74, 9/83, 7/92, 7/93, 6/02, 11/05
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