Full Job Description
The Lead Internal Auditor will assist the Director Internal Audit and Supervisory Auditor by overseeing internal audit assignments performed by the audit staff and performing complex audits.
The Senior Internal Auditor will perform audits of Company internal financial activities, internal operational activities, joint venture projects, and subsidiary activities, including overseeing joint-venture projects.
Both the Lead and the Senior Internal Auditor will also document and test controls for compliance with applicable laws and regulations such as Sarbanes-Oxley Act with supervising internal audit assignments performed by the audit staff and performing complex audits.
Position-Related Responsibilities
• Assists in developing a successful annual audit plan within the company by assessing risk factors.
• Assesses risk in functional areas to facilitate audit scheduling and determining the scope and objective of individual audits.
• Documents and tests controls for compliance with applicable laws and regulations such as Sarbanes-Oxley Act.
• Reviews audit reports and work papers prepared by audit staff to ensure there is adequate documentation to support the completed work and ascertain that recommendations to improve internal controls are effective.
• Participates in the development of or revision of internal control procedures.
• Schedules audit staff to specific assignments, taking into consideration both the experience and departmental training requirements.
• Oversees and performs audits of joint venture projects to evaluate and determine if operating procedures and accounting practices are in conformance with operating agreements and other related contracts.
• Writes audit reports of findings and recommendations for corrective action and/or improvements, as appropriate.
• Reviews the progress, findings, and recommendations of audits and audit reports with audited organizations where appropriate.
• Assist Supervisory Auditor or Lead in staff development and training including performance appraisals.
• Performs audits or consulting engagements on areas that are complex or confidential in nature.
• This position may provide services to affiliates of the Company subject to the UNS Energy Code of Conduct and the related Policies and Procedures.
Knowledge, Skills & Abilities
(Equivalent combination of education and experience will be considered.)
Lead Internal Auditor:
Minimum Qualifications
• High school diploma or GED.
• Bachelor's degree in Accounting or related field or combination of education and experience.
• Master's degree and/or CPA, CISSP, CIA, CISA, CMA, or CFE certification
• Minimum seven or more years audit related work experience plus extensive experience planning and performing audits and evaluating internal controls.
• Demonstrated ability to supervise all phases of audit projects including audit team, planning, fieldwork, workpaper documentation, reporting.
• Excellent communication skills, written and verbal.
• Requires creative approach to problem solving in a dynamic environment.
• Knowledge of internal control methods and techniques
• Ability to meet deadlines and work multiple tasks under pressure.
• Self-directed and needs minimal supervision.
Preferred Qualifications
• Applies extensive knowledge of concepts, practices, and procedures to handle complex tasks and provides guidance to others.
• Excellent understanding of concepts related to GAAP and IIA standards and risk assessment.
Experience with Sarbanes-Oxley testing and review. Knowledge of RPA, Data Analytics, Enterprise Risk Management and Data Analysis.
• Knowledge of computer applications including financial reporting, payroll/human resources, material management, purchasing, customer information system, power control system, shareholder accounting, etc.
Senior Internal Auditor:
Minimum Qualifications
• Bachelor's degree with Accounting, Finance, Business or IT-related major or combination of education and experience.
• Five or more years' audit-related work experience, or equivalent combination of education and experience.
• Demonstrated experience with internal control methods and techniques.
• Demonstrated ability to apply concepts, practices, and procedures to handle complex tasks and provide guidance to others.
• Excellent communications skills, written and verbal.
• Ability to meet deadlines and work multiple tasks under pressure.
• Interviewing and flowcharting skills.
• Ability to lead and audit engagements.
Preferred Qualifications
• Master's degree and/or CPA, CIA, CISA, CISSP, CMA or CFE certification.
• Excellent understanding of concepts related to GAAP and IIA standards and risk assessment.
• Experience with Sarbanes-Oxley, RPA, Data Analytics and Enterprise Risk Management Basic knowledge of Data Analysis auditing tools
