OverviewThe Director of Internal Audit leads the Association's internal audit function by conducting independent, risk-based reviews to evaluate internal controls, compliance, financial reporting, and operational effectiveness across the Association. The role provides assurance from both a GAAP financial reporting perspective (U.S. GAAP and FASB ASC 958, Not-for-Profit Entities), and an OMB Uniform Guidance (2 CFR Part 200) compliance perspective, develops and executes the annual risk-based audit plan, tests compliance with applicable laws, regulations, federal award requirements, and Association policies, and oversees the Association's fraud risk management program. The role operates under an approved Internal Audit Charter and in accordance with applicable internal audit professional standards.
Responsibilities- Develops and executes a risk-based internal audit plan; maintains the Internal Audit Charter and audit methodology; aligns audit activities with recognized frameworks, including the COSO Internal Control-Integrated Framework, and applicable internal audit professional standards.
- Assesses account reconciliations, safeguarding of assets, and the control environment that supports the annual independent financial statement audit, coordinating with the external financial statement auditors and other outside audit resources.
- Prepares clear, well-supported audit reports detailing the procedures performed and the results of each review, makes recommendations for improvement, and presents results, themes, and the status of remediation to senior management and the Audit Committee.
- Evaluates internal control over financial reporting (ICFR) and tests recording under U.S. GAAP and FASB ASC 958, including revenue recognition across contributions and exchange transactions, net-asset classification (with and without donor restrictions), and functional expense allocation.
- Evaluates systems of internal control over federal awards, including financial management, allowability of costs, procurement, time-and-effort documentation, cash management, and records retention; tests subrecipient and pass-through monitoring, including assessing single-audit and SEFA readiness and independently reviewing management's corrective action plan and summary schedule of prior audit findings.
- Serves as independent audit liaison for federal and state agency monitoring visits and desk reviews; provides independent support for post-award audits, including analysis of questioned or disallowed costs, and supports agency requests for records access.
- Tests and evaluates internal controls designed to safeguard protected personally identifiable information (PII) and other confidential program and client data, consistent with 2 CFR 200.303(e) and applicable program confidentiality requirements.
- Performs audits and reviews of billing and revenue, payroll, disbursements, eligibility and program-data integrity, and other operational areas across the Association's service lines, alongside quarterly reviews of Alternative Payment Program (APP) files and related internal controls for compliance with funding terms, documenting results with error-rate worksheets and recommendations.
- Independently audits periodic internal compliance reviews of active federal and state awards, assessing whether the minimum frequency, scope, and documentation standards established by management for internal monitoring are adequate; provides independent analysis for voluntary disclosures coordinated with General Counsel and Compliance teams; assesses whether written policies and procedures remain current with regulatory changes; and evaluates the internal control environment against the Association's compliance decision-rights (RASCI) framework.
- Provides independent assurance and forensic support over the fraud-risk-management program and analyzes accounting and financial-system requirements to evaluate the design, implementation, and configuration of system solutions while maintaining audit independence.
- Professional experience leading or building an internal audit function, including developing risk-based audit plans, maintaining an audit charter, and reporting results to senior management and a board or audit committee.
- Working knowledge of 2 CFR Part 200, the COSO framework, GAAP for nonprofits, and internal audit professional standards.
- Demonstrated ability to plan and execute audits independently, document workpapers, and communicate findings clearly to management and a governing board.
- High ethical standards, sound judgment, discretion with confidential information, and proven independence and objectivity.
- Analytical and critical thinking; risk identification and prioritization.
- Strong written and verbal communication, including the ability to present to executives and board committees.
- Project management and the ability to manage multiple engagements to deadline.
- Collaboration and influence without authority; professional skepticism balanced with constructive partnership.
- Other duties as assigned.
Qualifications- Bachelor's degree in accounting, finance, business administration, public administration, or a related field.
- 7+ years' of progressively responsible internal audit, external audit, compliance, or grants-management experience, including work involving federal awards and the Uniform Guidance / single audit environment.
- Licensing, state law and our government funders require that staff within YMCA of San Diego County be fingerprinted, prior to reporting to work, and include subsequent arrest notifications
- CPR/AED, and First Aid Certification, must include Adult and Child/Infant, obtained within 30 days of hire and must be from one of the following certifying organizations:
- American Red Cross
- American Heart Association
- American Safety & Health Institute
Pay RangeUSD $113,663.81 - USD $136,396.57 /Yr.
