Auditor - The HR Source

• Directs County Auditor staff and executes supervisory duties and responsibilities in accordance with applicable laws, regulations, and County policies and procedures.
  
• Oversees and implements all personnel-related matters, including recruitment and retention, coaching and performance management, training and professional development, complaint resolution, and disciplinary action.
  
• Appoints the Deputy County Auditor(s) with the approval of the County Council.
  
• Receives any report, study, publication, or other document that is distributed to or submitted to the County Council.
  
• Performs other related duties as enacted by the County Council via County Charter amendments and legislation.
  

• Prepares and submits to the County Council and to the County Executive a complete financial audit for the preceding fiscal year of all offices, departments, institutions, boards, commissions, corporations, courts, and other agencies of the County government.
  
• Coordinates with the County Council to retain an external auditor to complete the financial audit and provides assistance on the audit, as appropriate.
  
• Conducts other financial or management audits as follows:
  
• Conducts risk assessment to develop annual audit plan for County Council approval.
  
• Executes approved audit plan and provides monthly status updates to the County Council.
  
• Calls promptly to the attention of the County Council and the County Executive any irregularity or improper procedure discovered during the course of an audit.
  
• Executes performance audits of County operations and programs in accordance with generally accepted government auditing standards.
  
• Examines and evaluates the soundness, adequacy, and application of the County's accounting, financial, and other internal controls to promote effective controls at a reasonable cost and protect the assets of the County.
  
• Reviews the adequacy of internal controls over electronic data processing activities to assure efficient, accurate, and complete processing of data with due regard for security.
  
• Evaluates the economy, effectiveness, and efficiency of operational policies and use of resources.
  
• Reviews governmental operations or programs to ascertain whether results are consistent with established objectives or goals and whether the operations or programs are being carried out as planned.
  
• Reviews governmental systems to ascertain the extent of compliance with established policies, regulations, and procedures.
  
• Makes relevant and impactful recommendations to minimize operational risk and strengthen internal controls.
  
• Issues timely audit reports and makes them publicly available for accountability and transparency.
  
• Maintains a professional rapport and works with the Executive Branch to ensure the timely completion of audits.
  
• Performs additional duties and functions as assigned by the County Council.
  
• Conducts an examination or audit of the accounts of any department, office or agency receiving funds from the
  
• County government, as ordered by the County Council or County Executive.
  
• Performs an audit and investigation of the accounts maintained by any County administrative officer and by his or her department, office, or agency, upon the administrative officer’s death, resignation, removal, or expiration of term.
  
• Reports the results of special audits to the County Executive and the County Council and makes copies available to the public and press.
  
• Performs an audit of the Downtown Columbia Housing Fund and inspects and examines the books and records of the Downtown Columbia Housing Foundation.
  
• Outlines the scope of a review or audit for the County Council prior to the start of the review of any credible alleged misuse of County funds.
  
• Receives from the County Purchasing Agent a copy of the proposed contract, a notice of intent to execute, and written justification for contracts subject to approval by a unanimous vote of the Contract Review Committee.
  
• Receives from the County Purchasing Agent contracts in which the price has been increased along with written justification supporting the need for the modification, change, or adjustment.
  
• Calls promptly to the attention of the County Council any irregularity or improper procedure based on a review of sole-source purchases or other procurement activities.
  

• Submits a fiscal analysis to the County Council of each bill or other legislation under consideration by the Council.
  
• Consults with and provides technical assistance to the County Council on financial matters, including review of the annual budget and the impact of proposed legislation on county financial obligations.
  
• Reviews the reliability, integrity, and usefulness of financial and operating information and the means used to identify, measure, classify, and report such information.
  
• Maintains a professional rapport and works with the Executive Branch to ensure timely and thorough analysis of the operating and capital budgets
  

Requirements

• Bachelor's Degree and 10 years related experience.
  
• Please note, there is a certificate/license requirement of Certified Public Accountant with an active license in the State of Maryland as outlined in the "CERTIFICATES, LICENSES AND REGISTRATIONS" section.
  

• Master's degree in business administration, public administration, auditing, or related subjects, and six years of experience in internal auditing/auditing that includes at least five years of lead or supervisory experience.
  
• The following certifications are highly desired: Certified Internal Auditor, Certified Government Audit Professional, and/or Certified Fraud Examiner.
  
• Comprehensive knowledge and execution of governmental accounting principles and generally accepted government auditing standards and their application to governmental operations and systems.
  
• Extensive experience planning and carrying out an audit program for a large organization or public entity.
  
• Comprehensive knowledge of governmental budgetary principles, techniques, and administrative methods and procedures.
  
• Extensive knowledge of information technology and computer systems and their impact on the financial and operational management of County government.