Internal Audit Manager - Martin County Clerk of Court & Comptroller

Stuart, FL 34994

About the Job

DESCRIPTION:

MARTIN COUNTY CLERK & COMPTROLLER

CLASS DESCRIPTION

CLASSIFICATION TITLE: INTERNAL AUDIT MANAGER

GENERAL DESCRIPTION

Under the supervision of the Clerk of the Circuit Court & Comptroller (the Clerk), this person bears the primary responsibility for implementing an internal audit program for the County (Board of County Commissioners and Clerk operations) affecting a wide range of operational activities. This program provides for; 1) the review and appraisal of the soundness, adequacy, effectiveness, and proper application of accounting, financial and other operating controls; 2) the determination of the extent of compliance with these controls and other established major organizational policies, plans and procedures; 3) the determination of the extent to which County assets are accounted for and safeguarded from losses of any kind; 4) the determination of the reliability of management’s financial and operational data developed within an organization; and 5) the issuance of reports to officials within and outside of the organization, including appropriate levels of management stating conclusions and recommendations for improvements. The internal auditor has free access to the Board of County Commissioners (BOCC) , the Clerk, the County Administrator, and the Internal Audit Planning and Priority Committee (IAPPC) to bring to their attention any matter they consider important. The position may be deputized and is an exempt position under the FLSA.

SPECIFIC DUTIES AND RESPONSIBILITIES

EXAMPLES OF ESSENTIAL FUNCTIONS

The list of essential functions, as outlined herein, is intended to be representative of the tasks performed within this classification. It is not necessarily descriptive of any one position in the class. The omission of an essential function does not preclude management from assigning duties not listed herein if such functions are a logical assignment to the position.

Core Responsibilities

Assists with the development of long-range and annual internal audit plans.
Planning, designing and performance of internal audits for the BOCC and the Clerk. This may include internal and compliance audits of third-party contracts and agreements, memorandums of understanding, and other assigned programs of the BOCC and the Clerk.
Prepares audit programs, independently (or as part of a team), including determining the type of audit required, determining the appropriate audit methodology, and identifying the steps to be followed in the audit.
Conducts audit entrance and exit conferences with appropriate staff.
Prepares acceptable working papers that record and summarize data on the assigned audit.
Prepares work papers and conducts audits of manual and automated systems for financial and court system audits.
Recommends changes based on audit reviews.
Follows-up on progress of implementation of recommendations, and reports progress to the Clerk.
Assists in investigations of possible inappropriate actions.
Writes audit reports and conducts special studies, reviews, and various analyses as assigned.
Assists contracted auditors or other Constitutional Officers as assigned by the Clerk.
Participates in the process of internal control initiatives.
Assists management in identifying and assessing areas of risk.
Assists individuals who perform operational and financial activities with risk assessments and action plans in their responsibility areas to heighten awareness of major exposure, loss potential and/or transactional anomalies and facilitate discussions of practical ways to manage or avoid them.
Keeps abreast of new auditing and control techniques, especially as they pertain to automated systems and emerging technology.
Attends staff meetings and other meetings deemed necessary.
Attends training, seminars and workshops as needed.
Demonstrates high standards of conduct and ethics as well as appropriate judgment, independence, and discretion.

Training and Development

Coaches, motivates, and develops staff and provides feedback to enhance the necessary skillsets to carry out job tasks.
Maintains a positive working environment.
Coordinates, participates, and contributes to weekly meetings with staff.
Identifies and implements the training needs of the division to attain the recommended job proficiencies.

Evaluates Performance

Completes performance appraisals and reviews with the staff.
Conducts regular meetings with staff to discuss performance progress and provides feedback.
Documents staff performance in a log or a file to provide articulable feedback for yearly evaluations and regular meetings.

Disciplinary Responsibilities

Ensures compliance of policies and procedures.
Identifies clear expectations with staff.
Counsels staff as needed.
Documents all written and verbal counseling on incidents involving the staff’s actions.
Notifies the Clerk, of potential disciplinary actions with staff when concerns are observed or reported.

Conducts inspections of facilities and equipment

Conducts random inspections of staff’s equipment and facilitates the acquisition of new equipment as needed.
Inspects office areas for any safety violations or materials that may be offensive to others.

Identifies operational and administrative deficiencies and submits written or oral recommendations.

Reviews applicable state statutes, local ordinances, best practices, sunshine law, administrative codes, legislative developments, public records laws and makes recommendations to amend policies and procedures as required.
Reviews and revises practices, procedures, and workflows in the division.
Provides input and recommendations, and formulates and implements new rules, goals, and objectives in coordination with other staff members to ensure all components are not adversely affected.

Reports immediately to the Clerk, all matters of serious importance or concern that may have an impact on the Clerk’s Office or the BOCC.

Expectations of Manager

Performs the work of staff when required.
Works outside the normal business hours of 8:00 am – 5:00 pm when needed with little or no notice by the Administration.
Remains at the office outside of normal business hours of 8:00 am – 5:00 pm, as needed to manage workload and special projects, and when non-exempt staff is still working, assisting customers, or conducting other business.
Takes a proactive role in continuing education by utilizing training opportunities provided by associations, local and state agencies.

Internal Audit Strategy

Developing and executing an audit strategy that aligns with the Clerk's goals and overall business objectives. This involves identifying needs, defining Key Performance Indicators (KPIs), and setting targets for data analysis and reporting.
Reviews and appraises division operations to determine compliance with related state laws, county ordinances and all other rules and regulations and to assure the reliability, accuracy, and completeness of records.
Manages several ongoing audits and investigations simultaneously.
Develops audit programs for specific assignments in the systematic evaluation of financial transactions and operations.
Performs work specified in approved audit and investigative programs.
Evaluates internal accounting and administrative controls in relation to cost benefits and effectiveness.
Evaluating and selecting appropriate tools and technologies for the audit function that best fit the organization's requirements. Overseeing the implementation and integration of these tools with existing systems. Collaborate with Information Technology and other divisions to ensure data quality, security, and governance.
Collaboration with Stakeholders: Collaborating with various business units to understand their data and reporting needs, deliver relevant insights, and assist in data-driven decision-making.

Performance Monitoring: Monitoring the performance and effectiveness of solutions and making necessary improvements to enhance their impact.

Continuous Improvement: Staying updated with the latest trends, technologies, and best practices to enhance the organization's capabilities continuously.

NOTE: The omission of an essential function of work does not preclude the Clerk from assigning duties not listed herein if such functions are a logical assignment to the position.

KNOWLEDGE, SKILLS AND ABILITIES

Knowledge of accounting principles (GAAP), auditing standards (GAAS), governmental accounting standards (GASB), and governmental accounting systems.
Knowledge of auditing theory, principles, practices, and methods of governmental accounting.
Knowledge of investigative theory, principles, practices, and techniques.
Knowledge of overall County and Clerk operations and an ability to understand correlations between internal operating departments or divisions.
Knowledge to understand and apply state laws, regulations, and federal compliance requirements.

Ability to communicate clearly and concisely, orally and in writing.
Ability to establish and maintain effective working relationships with staff, superiors, and the public.
Ability to understand and carry out oral and written instructions.
Ability to analyze complex situations and adopt reasonable courses of action.
Ability to manage multiple tasks and changing priorities while meeting critical deadlines.
Ability to supervise a group of staff in a manner conducive to full performance and high morale.
Ability to maintain confidentiality.
Ability to adapt to changing technologies and practices.
Ability to perform research related to division responsibilities.
Ability to accurately and efficiently input both alphabetical and numerical data.
Ability to demonstrate experience in using software, such as Banner, for data management, reporting and operational optimization.
Ability to address complex financial challenges unique to government.

MINIMUM TRAINING AND EXPERIENCE

Bachelor’s degree from an accredited college or university supplemented with five years of recent and relevant experience; or an equivalent combination of education, training, and experience will be considered.

Certification in one or more of the following is required: Certified Public Accountant (CPA), Certified Internal Auditor (CIA), or Certified Fraud Examiner (CFE).

ADA COMPLIANCE

Physical Ability: Tasks require the ability to exert light physical effort in sedentary to light work but which may involve some lifting carrying pushing and/or pulling of objects and materials of

light weight (5-20 pounds). Tasks may involve extended periods of time at a keyboard or work station.

Sensory Requirements: Some tasks require the ability to perceive and differentiate visual cues or signals. Some tasks require the ability to communicate orally.

Environmental Factors: Tasks are regularly performed without exposure to adverse environmental conditions.

Flexible hours and some travel may be required.

In compliance with the Americans with Disabilities Act, the Martin County Clerk & Comptroller will provide reasonable accommodations to qualified individuals with disabilities and

encourages both prospective and current employees to discuss potential accommodations with the employer.

Equal Employment Opportunity

The Martin County Clerk & Comptroller is an Equal Employment Opportunity employer which means we will not discriminate against any perspective or current employee based on

race, color, religion, sex, disability, age, sexual orientation, gender identity, national origin, veteran status or genetic information.

Source : Martin County Clerk of Court & Comptroller