The department of Internal Audit at West Virginia University is seeking applications for a Senior Management Auditor. Reporting to the Director of Internal Audit, this challenging position will be responsible for leading advanced financial, compliance, operational or efficiency audits of the various departments, support services and business processes within the University. The Senior Internal Auditor will also conduct investigations into allegations of fraud, misuse or non-compliance with regulations, policies or procedures. The Senior Internal Auditor may work with other auditors on assigned projects or may work alone. Successful candidates must possess high standards of integrity and ethical conduct. They must also have the ability to develop and nurture strong working relationships with individuals at all levels throughout the University. Strong oral and written communication abilities are required. Candidate must be a proven problem solver with excellent analytical abilities.
In order to be successful in this position, the ideal candidate will:
Assist the University administration in effectively discharging its responsibilities, including the stewardship of funds entrusted to it, maintaining a commitment to high ethical standards, and establishing an internal control structure to ensure; the safeguarding of University assets; the integrity and reliability of management information systems; compliance with University, State and Federal regulations; and with Board of Governor's policies and procedures, economical and efficient use of University resources; effective and efficient management of operations; and accomplishment of University goals.
Support West Virginia University Board of Governors Audit Committee in fulfilling their governance responsibilities that include overseeing the financial statement reporting and disclosure processes of the University, oversight of the University's relationship with the independent auditor, and compliance oversight responsibilities.
Conduct internal audits and consulting engagements in accordance with professional standards to evaluate the adequacy and effectiveness of University business processes, procedures, information systems, financial systems, and internal control structure. Formulate and recommend procedures and processes that ensure controls are adequate to protect the institution against fraud and waste.
Review all aspects of University operations and evaluate these operations for efficiency, effectiveness, and compliance with appropriate policies, procedures, laws, and government regulations. Evaluate the effectiveness of departmental systems through the application of expert knowledge of best business practices within the institution, the Higher Education industry, and in private industry. Evaluate departmental internal controls and the application of computer software programs throughout the University system.
Participates in department risk assessment process to develop annual and longer-range audit plans.
Serve as Lead Auditor over a group of exempt professional employees assigned to audit projects. Assign, review, and approve the work performed by other auditors. Provide direct supervision, on the job training and guidance to management auditor position. Perform or provide significant input into performance appraisal of employees assigned to a project and in all new hire decisions.
Perform preliminary review to become familiar with the computerized and manual operations to be audited. Obtain and review financial reports, budget data, organization charts, computer reports, prior audit reports, correspondence files, departmental procedures manuals, and relevant legislation.
Conduct interviews with departmental management to determine their areas of concern; obtain overview of departmental goals, objectives and programs; identify and flowchart major functions of the department; evaluate audit risks; document results of interview; observe operations and employee performance of job duties and determine major audit implications.
Prepare a comprehensive audit program that identifies and describes all objectives to be accomplished and the specific auditing procedures to be used.
Access Oracle Application database tables and retrieve audit data based upon auditor's knowledge of database tables and filtering tools. Perform complex data analysis using Oracle, MS Word, Excel and Access software. Create and organize detailed workpapers to document audit tests performed and to support audit findings and conclusions. Prepare operations flowcharts, organizational flowcharts, or a narrative of the operation process.
Prepare detailed formal written report, expressing opinions on the adequacy and effectiveness of the systems and processes reviewed and the efficiency with which activities are carried out.
Formulate and recommend corrective action to improve operational efficiency and effectiveness. The report is crucial to the audit engagement being a success or failure and consequently must be professionally written and presented.
Present formal report to departmental Dean/Director and discuss audit results. Take a lead role in negotiating a workable action plan to correct deficiencies by implementation of our audit recommendations with the responsible Dean/Director. In addition to the Dean/Director of the department being reviewed; the report is issued to the appropriate Vice President, and the University President.
Lead University team of departmental faculty/staff in the analysis of financial records in all reported or discovered fraud situations. Work as necessary with the University's Office of General Counsel. Report results to the University administration, law enforcement agencies, and IRS.
Serve as liaison between all external auditors and University functional and technical areas. Conduct entrance and exit interviews with external auditors to determine the appropriateness of the external auditors' objective; ensure that operating units cooperate fully with the auditors; and assist University administration in the understanding of the audit objectives and results as necessary.
Follow-up on corrections that are recommended by the external auditors.
Follow-up on audit recommendations and assess the action taken by management to correct the deficiencies found as a result of the audit.
Consult with University departments on matters such as:
Generally Accepted Accounting Principles and internal control practices
Development of policies and procedures
Deployment and use of personal computer-based applications
The functional design and implementation of departmental information systems
Make recommendations for the acquisition of computer software and hardware for the Internal Audit Office.
Design, develop, and document computer spreadsheet templates that will be used in audit field work.
Assist the Internal Audit Director with preparation of materials for Audit Committee meetings.
Work Schedule: This position is being planned around a hybrid schedule. The incumbent will be expected to work remote Monday, Wednesday, and Friday; Then expected to come to campus Tuesday and Thursday each week.
A Bachelors Degree in Business Administration, Accounting, Finance or related field and a CPA, CIA or CFE certification.
A Masters Degree in Business Administration (MBA) or Accounting (MPA) and a CPA, CIA or CFE certification is preferred.
Five (5) years of experience in public accounting or in a comprehensive internal audit program in a private or public organization. Experience must include the following; theoretical accounting and auditing work conditioned with the ability to acquire a management viewpoint: project management; lead supervision of staff; exposure to various computer systems/software and accounting and management information systems; proficiency in the use of microcomputer spreadsheets, database applications, and word processing software; preparation of oral and written audit reports; and application and interpretation of state and federal laws and regulations applied to specific situations.
Theoretical accounting and auditing knowledge conditioned with the ability to acquire a management viewpoint is required. Knowledge, skills, and abilities should include:
Knowledge of Enterprise Resource Planning Systems (ERPs), relational database structures and security features, both automated and manual. Prefer knowledge of Oracle databases and application systems.
Ability to provide guidance on complex issues to University staff, coworkers, project team members, and other interested or affected parties.
Ability to facilitate teams comprised of cross-departmental staffs towards the achievement of project team goals.
Must possess high standards of integrity and accuracy.
Ability to develop cooperative working relationships with many different types of individuals.
Demonstrated supervisory skills.
Knowledge of generally accepted accounting principles and auditing standards. - Knowledge of best business practices within the University, Higher Education, and in the business community.
Knowledge of business application design, development, and implementation methodologies.
Ability to achieve strong basic knowledge of SQL queries and other complex data analysis tools.
Experience or knowledge to develop and manage applications using spreadsheet, database, and word processing microcomputer software. Knowledge of accounting and management information systems. Thorough understanding of internal control structure and impact on management information systems and audits.
Knowledge of what comprises competent evidential matter.
Knowledge and use of operational audit techniques .
Ability to identify areas of audit concern and demonstrate initiative and creativity in developing objectives and procedures for various types of audit projects.
Ability to interpret and apply pertinent laws and regulations to specific situations.
Knowledge of federal regulations as they relate to grants and contracts.
Ability to understand, use, and determine audit procedures for various computer operating systems and software applications.
A high level of competency in oral and written communications of instructions, ideas, findings, and recommendations.
Ability to research for computer hardware and software to meet the needs of University departments.
Ability to work independently with little guidance.
Ability to manage complex projects.
CPA (Certified Public Accountant), CFE (Certified Fraud Examiner), or CIA (Certified Internal Auditor).
Continuing professional education of at least 120 hours every 3 years is required to satisfy professional standards.
At West Virginia University, we leverage our talents and resources to create a better future for our state and the world. As West Virginia's land-grant university, WVU has three campuses that touch each corner of the state. The WVU System includes 518 buildings on 15,880 acres, Extension Service offices in all 55 counties, ten experimental farms and four forests.
From the groundbreaking R1 research of our flagship campus in Morgantown to the career-oriented programs of WVU Potomac State in Keyser to the technology-intensive programs at WVU Tech in Beckley -- the contributions of WVU employees directly impact the 1.8 million people of West Virginia every day, no matter their role or position.
Service, curiosity, respect, accountability, and appreciation are the core values that unite Mountaineers, inspiring one another to work tirelessly and support others as they seek to reach new heights. After all, when you're a Mountaineer, impossible is just another mountain to climb.
West Virginia University is proud to be an Equal Opportunity employer and is the recipient of an NSF ADVANCE award for gender equity. The University values diversity among its faculty, staff, and students, and invites applications from all qualified applicants regardless of race, ethnicity, color, religion, gender identity, sexual orientation, age, nationality, genetics, disability, or Veteran status.
Job Posting: Jul 20, 2021
Posting Classification: Non-Classified
Exemption Status: Exempt
Benefits Eligible: Yes
Internal Number: 234364
About West Virginia University
West Virginia University, founded in 1867, has a long and rich history as a public, land-grant institution. WVU encourages scholarship and offers high-quality academic programs while serving the state of West Virginia and the nation. WVU statewide includes campuses in Beckley, Charleston, Keyser, Martinsburg and Morgantown – which has been ranked as a #1 Small City in America. WVU is an R1 Doctoral Research University (Highest Research Activity), one of only 115 nationwide. WVU offers 212 degrees throughout the 14 colleges and schools. Areas of specialty include STEM education, healthcare in Appalachia, shale gas utilization, radio astronomy and forensics. WVU researchers have helped confirm the existence of gravitational waves and uncovered diesel vehicle emissions discrepancies. Statewide, there are over 31,000 graduate and undergraduate students along with 190,000 alumni worldwide. WVU is reinventing West Virginia’s future by strengthening education, healthcare and broad-based prosperity.