Role:

Under general supervision, the internal auditor performs risk-based audit and advisory work across Apple Federal Credit Union. The position evaluates the design and operating effectiveness of internal controls, compliance with applicable laws and regulations, safeguarding of member and credit union assets, and the accuracy, completeness, and reliability of information produced by the credit union's systems.

The successful candidate brings demonstrated prior audit experience-preferably in a regulated financial institution-and practical experience evaluating core processing systems and the business processes that depend on them. The position performs duties in accordance with Apple FCU values and maintains confidentiality, independence, objectivity, professional skepticism, and sound judgment in all audit activities.

Essential Functions & Responsibilities:

• Financial institution audits: Conduct independent assurance and consulting engagements across all areas of the credit union, including operational, financial, compliance, technology, governance, and strategic risk functions. Review credit union procedures to ensure adequate internal controls.

• Risk assessment and audit planning: Participate in the risk assessment process. Help develop, maintain, and revise the annual audit plan; define objectives, scope, testing, approaches, sampling methods, and required evidence.

• Data-driven testing: Obtain and analyze system reports, data extracts, logs, reconciliations, and transaction populations; validate report logic; use spreadsheets, audit analytics, or other appropriate tools to identify anomalies and support conclusions.

• Compliance and continuous monitoring: Conduct audits and monitoring activities addressing applicable laws, regulations, regulatory guidance, Credit Union policies, and procedures, including other regulatory and high-risk areas.

• Workpapers and reporting: Prepare organized, complete, and reviewable workpapers documenting procedures performed, evidence obtained, exceptions identified, root-cause considerations, conclusions, and recommendations. Draft clear audit reports for management and appropriate oversight committees.

• Issue follow-up: Track and validate corrective actions; determine whether identified risks have been sufficiently mitigated and whether remediation is sustainable. Identify audit issue trends.

• Investigations and coordination: Assist with fraud, theft, embezzlement, or other special reviews as assigned; coordinate appropriately with management, external auditors, regulators, law enforcement, and service providers while preserving Internal Audit's independence and objectivity.

Performance Measurements:

1.

This position will be assessed against the following performance competencies:
Challenging Yourself
Communications
Serving with Purpose
Owning It
Teaming Up

2.

This position will be assessed against annual goals.

Knowledge and Skills:

Experience

Minimum five years of professional auditing experience, including meaningful experience performing or leading internal, external, compliance, operational, financial, or information-systems audits. Experience in a regulated financial institution is strongly preferred.

Education

Bachelor's degree in accounting, auditing, finance, business, information systems, or a related field; equivalent combinations of education and relevant experience may be considered.

Interpersonal Skills

Strong written, oral, and interpersonal communication skills, with the ability to discuss sensitive issues diplomatically and present well-supported conclusions. Ability to work independently, manage multiple priorities, maintain confidentiality, exercise professional skepticism, and preserve Internal Audit independence.

Other Skills

Working knowledge of financial institution operations, internal controls, audit techniques, and applicable regulatory requirements. Experience auditing or evaluating controls, transactions, reports, data, or processes supported by a financial institution core processing systems and related applications.

Physical Requirements

The ability to lift 25 lbs. and utilize standard office equipment including, but not limited to, PC, fax, copier, telephone, etc.

Work Environment

Extensive video conference and email contact.

Ability to function in remote work environment.
Ability to function in a financial institution environment.

This Job Description is not a complete statement of all duties and responsibilities comprising the position.