Audit Manager

SANDAG Independent Performance Audit Function

On January 1, 2018, a new California Assembly Bill (AB 805) required the creation of the Audit Committee and an independent performance auditor position. Under general administrative direction of the Board of Directors and Audit Committee, the OIPA has the authority to conduct performance audits of all departments, offices, boards, activities, and programs of the consolidated agency. Performance audits are conducted in compliance with generally accepted government auditing standards (GAGAS). The OIPA also reviews compliance with the agency’s administrative policies, procedures, and local, state and federal regulations including reviews of funding, revenue streams, capital programs, expenditures, enterprise risk management, public bid process, transportation, and other regional planning programs and initiatives that impact the region.

The OIPA serves as the Board of Directors’ oversight function that objectively evaluates and recommends improvements to SANDAG operations. OIPA prioritizes its efforts through an annual objective risk assessment and by continually monitoring concerns and trends from the Whistleblower Hotline Program. The OIPA is also the official body of SANDAG to investigate allegations of potential fraud, waste, abuse, and gross mismanagement identified by SANDAG staff or other stakeholders.

Role

Under the general direction of Independent Performance Auditor (IPA) Courtney Ruby, with direct oversight from the Deputy Independent Performance Auditor, the Principal Independent Auditor (Audit Manager) will plan, supervise, manage and oversee the activities and operations of multiple audit teams/projects within the Office of the Independent Performance Auditor (OIPA), including financial, operational, and performance audits. This position will also facilitate and support management in establishing internal management controls and improving organizational performance and provide highly responsible and complex professional support to OIPA’s executive team.

1. Perform and coordinate a variety of complex administrative, operational, financial, performance, and management assessments and audits of agency activities, functions, services, and programs; provide highly technical and complex assistance to the Deputy Independent Performance Auditor.
2. Conduct risk assessment analyses and develop and prioritize audit plans with input from the Independent Performance Auditor and Deputy Independent Performance Auditor, and Audit Committee.
3. Direct, plan, manage, and perform audit activities, coordinating with other departments and outside agencies and organizations; respond to and assist management with resolving sensitive, significant, and controversial issues.
4. Meet with agency personnel to conduct engagement entrance and exit conferences; prepare audit plans including detailed work programs; determine the appropriate audit procedures to achieve audit objectives; ensure procedures and analytical techniques are in accordance with established generally accepted government auditing standards (GAGAS).
5. Review laws, policies, best practices, regulations, contracts, and previous audit reports; perform interviews of appropriate officials, representatives, and contractors; make observations of operations and activities in the field.
6. Prepare clear and concise reports that summarize analyses of complex issues, discuss agency vulnerabilities, and recommend solutions to issues or problems identified in the course of an audit.
7. Participate on a variety of committees and task forces; attend and participate in professional group meetings; keep current with standards, new trends and innovations in the field of auditing and investigations.
8. Perform inquiries and investigations resulting from complaints filed via the Whistleblower Hotline Program.
9. Supervise, mentor, train, and support career development opportunities for audit team; oversee and coordinate projects assigned to the team; review and evaluate work products, methods, and procedures.

1. Bachelor’s degree from an accredited college or university with major course work in public or business administration, public policy, accounting, finance, or a related field. A master’s degree is highly desirable.
2. Seven years of increasingly responsible professional auditing experience in the areas of administration, operations, finance, performance or management, preferably for a public agency. At least two of these years must have been at the supervisory level.
3. Possession of a professional designation such as Certified Public Accountant, Certified Fraud Examiner, Certified Internal Auditor, Certified Government Auditing Professional, or Certified Government Finance Manager is desirable.
4. Demonstrated knowledge of the principles, practices, and standards of governmental auditing.
5. Demonstrated knowledge of the principles and practices of public administration, including budgeting, purchasing, risk management, human resources management, public contracting, and maintenance of public records; knowledge of standard public agency methodologies and strategies used in the procurement of services; knowledge and understanding of pertinent federal, state, and local laws, codes, and regulations.
6. Capacity to establish, maintain, and foster cooperative and collaborative professional working relationships with auditees; ability to gain cooperation and consensus through discussion and persuasion.
7. Demonstrated ability to apply the Standards for the Professional Practice of Internal Auditing, the Government Auditing Standards, and the Code of Ethics developed by the Institute of Internal Auditors. Ability to exercise expert independent judgement within broad policy and procedural guidelines.
8. Experience performing comprehensive data analyses; knowledge of the tools, techniques, formula, and software used for statistical analysis and data management including Audit Command Language (ACL) or other data analytics tools.
9. Outstanding written and oral presentation skills and the ability to effectively communicate to a variety of audiences; excellent report writing skills including the ability to prepare well developed findings and recommendations, clear and concise content, and impactful report presentations using charts and graphics.
10. Demonstrated ability to analyze complex problems, identify alternative solutions, project consequences of proposed actions, and clearly present various options and outcomes.
11. Experience supervising and evaluating the work of professional and technical audit personnel; experience providing administrative and professional leadership, direction and evaluation. The final candidate selected for this position must successfully pass a pre-employment criminal background check and credit check.