Workplace Culture NAU aims to be the nation's preeminent engine of opportunity, vehicle of economic mobility, and driver of social impact by delivering equitable postsecondary value in Arizona and beyond. Special Information The Internal Auditor, Intermediate OR Internal Auditor, Senio r position is a hybrid position which allows the incumbent to complete their work at both an NAU site, campus, or facility and at a non-centralized site with or without accommodation. The Internal Auditor, Intermediate OR Internal Auditor , Senior will primarily work indoors within an office setting, but the role requires regular travel across various departments and facilities on the main campus as well as to auxiliary academic operations throughout the state. This position necessitates exposure to different environments, including classrooms, laboratories, administrative offices, and occasional visits to off-campus sites. The role may involve limited exposure to potential hazards associated with certain operational areas, such as research laboratories. Special considerations include occasional travel, both local and statewide, and the potential for necessary work beyond a traditional 8-hour workday to meet project deadlines and audit requirements. Job Description Internal Auditor, Intermediate An Internal Auditor, Intermediate has learned to complete the basic components of an audit project especially in terms of planning certain project aspects, completing audit fieldwork, and supporting report writing where the original audit purpose is well developed. The Intermediate Internal Auditor may also lead certain routine or less complex projects. The Intermediate Internal Auditor also supports non-audit internal audit projects. The Intermediate Internal Auditor reports through a senior to or directly to the Internal Audit Director in completing projects, depending on the nature of the project and is typically at a point in their development where they are learning how to manage the entire audit lifecycle, including drafting audit reports. Internal Auditor, Senior A Senior Internal Auditor, Senior completes all types of internal audit projects from planning to reporting, sometimes developing such from only a governance, risk, or control related concept. The Senior reports directly to the NAU Internal Audit Director / Chief Audit Executive (CAE) and presents internal audit project plans and results to all levels of management. The Senior requires minimal supervision to define project scope, plan/program details, complete fieldwork and develop a draft report that effectively communicates project results. The Senior is distinguished from a Staff or Intermediate Internal Auditor in that this role requires an understanding of internal audit project development from concept to conclusion without supervision, although more complex, new audits typically require more direct CAE supervision. Internal Auditor, Intermediate Job Duties Project Execution and Documentation - 35% Complete and ensure that all assigned project program steps are addressed and clearly documented to support related conclusions. Helps design and utilize metrics to measure business process efficiencies and effectiveness. Acquire, organize, assemble, analyze, interpret, and evaluate information relevant to the assigned work program steps. Use complex analytical tools to analyze data and processes. Effectively use lead schedules and sample documentation to document effort to support conclusions. Document existing and new business processes, associated resources, and dependencies. Work with subject matter experts and others to examine as-is business processes and systems to gain information to analyze controls. Specifically identify applicable control and process weaknesses to aid clients in process improvement and document related improvement opportunities and supporting criteria. Identify and completely document identified problem or exceptions and/or improvement opportunity situations or conditions and, if necessary, identify the potential need to extend testing to determine the cause and impact and discuss with a Senior or the Director prior to execution. Exercise objectivity, due professional care, and professional skepticism in identifying such situations by adequately pursuing sufficient objective evidence to establish reasonable instance of fact. Effectively utilizes department specific automation (including automated working papers and data mining tools). Project Planning - 20% Support the planning and organization of audits and special projects, including developing some or all of the steps required to complete the audits / projects in a timely manner. Take the lead on planning and organizing the audits / projects. Complete appropriate planning research per department policy and supervisory direction to understand applicable professional standards and regulatory requirements to identify key risks and related controls to be addressed. Gather information from various sources within the audit area and areas impacted across the University to support the auditor leading the project in completing the project risk assessment. Prepare or update planning documents and work programs ensuring program steps address identified risks and assignment objectives. Support the senior auditor in identifying requirements for more complex projects. Projects can span and/or impact more than one business unit, require knowledge of sophisticated business processes, and involve many stakeholders. The Intermediate Internal Auditor is guided by a Senior and/or the Director in learning to recognize / identify these important human and process relationships. Improvement Opportunity and Solution Identification and Development - 15% Support the Senior or Director in working with client management to validate improvement opportunities and develop solutions while the audit is in progress. Demonstrate good judgment by considering the cost-benefit, implications, and merit of all alternatives before finalizing the improvement opportunity. Document solutions in the working papers and when applicable for or in a draft report, including accountable management personnel and projected implementation dates. Client Solutions, Communications, Reporting and Client Interaction - 15% During the completion of assignments, keep the Senior or Director timely informed of any problems or unusual circumstances, including identification of unnecessary client delays and/or downtime for which the auditor does not already have other assignments to fill the temporary void. When requested by a Senior or the Director, in conformity with department form and style guidelines, draft components for creating the audit report that clearly articulates the key positive results of the assignment as well as the improvement opportunities, solutions identified/implemented and planned for implementation. Identify the corresponding implementation dates for each solution. Where solutions could not be determined, clearly articulate the nature of the issues, pending work to determine a solution or the basis upon which it was determined that accepting the related risk is the most cost-beneficial or otherwise most beneficial course of action. Develop client relationships through positive communications, demonstrating credibility and trust, and effectively dealing with difficult clients, which may at times require referral to the Senior or Director. Maintain a positive, open line of communication with clients during each assignment. Identify appropriate communication timing and mechanisms (e.g., telephone, e-mail, etc.) with client management for each assignment or project during project planning and follow through accordingly during the course of the project. Follow-through on communicated deliverables, respect client time and resources (e.g., work with their schedule within reason, returns files in the same or better order then they were received, etc.), and honor their requests for anonymity within Department policy. Recognize difficult clients, learn how to work with them and know when to work through the Client and/or CAE to ensure work continues to be completed. Spend as much time in the field as possible as a means to both establishing audit presence during the audit, developing more opportunities for client interaction, and thereby creating more opportunities to better understand client operations and detect actual fraud and/or fraud risks. As part of field presence, Auditor specifically requests and works with client to establish space to work during the audit, when applicable. Professionalism & Teamwork - 10% Analyzes organizational policies, procedures, practices and existing laws, rules, and regulations to determine applicable compliance and the adequacy of underlying internal controls. Works closely with all levels of management and staff. May support the development of internal audit staff or interns. Demonstrates behavior that supports the NAU mission, vision and values. Demonstrates behavior that supports the NAU Internal Audit team as a whole. In this regard, makes effective decisions that reflects clear and logical thinking. Complies with the Global Internal Audit Standards as promulgated by The Institute of Internal Auditors, including its Code of Professional Ethics, even if not a Certified Internal Auditor. Embraces Department improvement initiatives. Takes responsibility for maintaining documentation of individual continuing education activities to ensure maintenance of required certifications and demonstrate commitment to personal professional development. Complete department specific duties as assigned. Other - 5% Support departmental administrative updates, which include but are not limited to policy and procedure changes, changes in how automation is applied to administrative and project tasks, taking notes at project meetings when not the primary interviewer or speaker, supporting recruitment efforts, assisting interns, and the like. Internal Auditor, Senior Project Execution and Documentation - 25% Complete and ensure that all project program steps are addressed and clearly documented to support related conclusions, including applicable review of staff work (Senior may delegate documentation responsibilities and other project tasks to Staff or Intermediate Internal Auditors). Acquire, organize, assemble, analyze, interpret, and evaluate information relevant to the established work program steps. Designs and utilizes metrics to measure business process efficiencies and effectiveness. Use complex analytical tools to analyze data and processes. Work with subject matter experts and others to examine as-is business processes and systems to gain information to analyze controls. Document existing and new business processes, associated resources, and dependencies. Effectively utilizes department specific automation (including automated working papers and data mining tools). Effectively use lead schedules and sample documentation to document effort to support conclusions. Specifically identify applicable control and process weaknesses to aid clients in process improvement and document related improvement opportunities and supporting criteria. Identify and completely document problem and/or improvement opportunity situations or conditions and, if necessary, extend testing to determine the cause and impact. Exercise objectivity, due professional care, and professional skepticism in identifying such situations by adequately pursuing sufficient objective evidence to establish reasonable instance of fact. Project Planning - 20% Plan and organize audit, special project, or investigation assignments (projects) and develop appropriate steps to complete the assignments in an efficient manner, sometimes from a general concept more than a more established risk or audit objective. Complete appropriate planning research per department policy and supervisory direction to understand applicable professional standards and regulatory requirements to identify key risks and related controls to be addressed. Complete a project risk assessment by working with client management to identify appropriate audit area objectives, risk, and controls. Gather information from various sources within the audit area and areas impacted across the University. Prepare or update planning documents and work programs ensuring program steps address identified risks and assignment objectives. Elicit requirements for complex projects independently. Projects can span and/or impact more than one business unit, requiring the Senior to obtain/identify knowledge of sophisticated business processes and all involved stakeholders. Improvement Opportunity and Solution Identification and Development - 20% Work with client management to validate improvement opportunities and develop solutions while the audit is in progress. Demonstrate good judgment by considering the cost-benefit, implications, and merit of all alternatives. Document solutions in a draft report in accordance with department guidelines and templates, including accountable management personnel and projected implementation dates. Client Solutions, Communications, Reporting and Client Interaction - 20% During the project, keep the CAE timely informed of any problems or unusual circumstances, including identification of unnecessary client delays and/or downtime for which the auditor does not already have other assignments to fill the temporary void. In conformity with department form and style guidelines, draft a report that clearly articulates the key positive results of the assignment as well as the improvement opportunities, solutions identified/implemented and planned for implementation. Identify the corresponding implementation dates for each solution. Where solutions could not be determined, clearly articulate the nature of the issues, pending work to determine a solution or the basis upon which it was determined that accepting the related risk is the most cost-beneficial or otherwise most beneficial course of action. Develop client relationships through positive communications, demonstrating credibility and trust, and effectively dealing with difficult clients. Maintain positive, open line of communication with clients during each assignment that ensures client is aware of audit status throughout the project. Identify appropriate communication timing and mechanisms (e.g., chat, e-mail, telephone, etc.) with client management for each project during project planning and follow through accordingly during the course of the project. Follow-through on communicated deliverables, respect client time and resources (e.g., work with their schedule within reason, return files in the same or better order then they were received, etc.), and honor their requests for anonymity within Department policy. Recognize difficult clients, learn how to work with them and know when to work through the Client and/or CAE to ensure work continues to be completed. Spend as much time in the field as possible as a means to both establishing audit presence during the audit, developing more opportunities for client interaction, and thereby creating more opportunities to better understand client operations and detect actual fraud and/or fraud risks. As part of field presence, Auditor specifically requests and works with client to establish space to work during the audit, when applicable. Professionalism & Teamwork - 10% Analyzes organizational policies, procedures, practices and existing laws, rules, and regulations to determine applicable compliance and the adequacy of underlying internal controls. Works closely with all levels of management and staff. Supervises one or more internal audit staff or interns. Demonstrates behavior that supports the NAU mission, vision and values. Demonstrates behavior that supports the NAU Internal Audit mission, vision, and values, including supporting the NAU Internal Audit team as a whole. In this regard, makes effective decisions that reflects clear and logical thinking. Complies with the Global Internal Audit Standards as promulgated by The Institute of Internal Auditors, including its Code of Professional Ethics. Responds to all inquiries and requests of Internal Audit Department management; Embraces Department improvement initiatives. Takes responsibility for maintaining documentation of individual continuing education activities to ensure maintenance of required certifications and demonstrate commitment to personal professional development. Sit on key NAU committees as directed by the CAE or as proposed in relation to project and / or department needs. Completes department specific duties as assigned. Other - 5% Other duties as assigned. Support departmental administrative updates, which include but are not limited to policy and procedure changes, changes in how automation is applied to administrative and project tasks, taking notes at project meetings when not the primary interviewer or speaker, supporting recruitment efforts, assisting interns, and the like. Minimum Qualifications Internal Auditor, Intermediate Bachelor's degree in accounting, finance, or related field. 2-4 years of internal audit or related experience. Any combination of relevant education and experience may be substituted for the educational requirement on a year-for-year basis. Internal Auditor, Senior Bachelor's degree in accounting, finance, or related field. 3-5 years of internal audit or related experience. Certified Internal Auditor (CIA), Certified Public Accountant (CPA), MBA or other similar audit or project management credential. Any combination of relevant education and experience may be substituted for the educational requirement on a year-for-year basis. Preferred Qualifications Internal Auditor, Intermediate Higher education experience. Experience using Microsoft SharePoint and Microsoft Teams Internal Auditor, Senior Demonstrated knowledge of one or more Control Frameworks and Control Standards (e.g., COSO,COBIT, NIST, ISO). Demonstrated knowledge of industry regulatory requirements such as Family Educational Rights and Privacy Act (FERPA), and Payment Card Industry (PCI) Security Requirements. Higher Education experience. Data analytical expertise. Some Supervisory Experience. Knowledge of PeopleSoft Financials and Business Objects. Experience using Microsoft SharePoint and Microsoft Teams. Experience leading complex projects. Knowledge, Skills, & Abilities Internal Auditor, Intermediate Working knowledge of internal audit standards, tools, procedures, processes, policies, and concepts. Knowledge of financial reporting in higher education and university budget practices. Knowledge of general business and financial operations, and internal accounting and management controls, and professional standards and regulations (i.e., IIA Professional Practices Framework, GAAP, GAAS, etc.). Working knowledge of computerized accounting systems and application control concepts including Enterprise Resource Planning (ERP) Systems, computerized controls and impact on processes, etc. Proficiency in Microsoft Office Suite (Word, Excel, PowerPoint). Ability to analyze and model data. Customer service. Effectively works with all internal audit clients. Prepares assignments completely on a timely basis. Analyzes non-routine situations and anticipates issues. Balances competing priorities. Demonstrates problem solving, organizational, and analytical capabilities. Communicates effectively. Promotes a diverse, inclusive environment. Internal Auditor, Senior Knowledge of planning and executing. Knowledge of understanding the information systems impact in compliance, financial, and operational audits. Knowledge performing special projects and investigations at the direction of the Chief Audit Executive. Skilled in determining and performing a variety of tests and analyses designed to assess internal control effectiveness. Skilled in assessing the efficiency, effectiveness, and cost benefit of internal controls relative to the risks they are designed to mitigate. Ability to apply knowledge of key information technology professional standards and regulations. Ability to effectively communicate and interact with all management and staff, including orally and in writing. Ability to use automated spreadsheets, word processing software, data analytics tools and other business and audit-related software. Ability to prioritize and organizing assignments including handling multiple tasks frequently in a timely manner. Promotes a diverse, inclusive environment. Driving Requirement Driving a vehicle on behalf of the university is possible for this position. Arizona Administrative Code Fleet Safety Policy requires all employees who drive on university business become authorized by submitting Driver's license information for driving record monitoring, and completion of training appropriate to the level of driving performed.The law applies to all faculty, staff, and students who drive personal or university-owned motorized vehicles for any business purpose. More information on the NAU Authorized Driver Policy can be found on the NAU website. Background Information The Internal Auditor, Intermediate OR Internal Auditor, Senior positions have been identified as a safety/security sensitive position. Therefore, per AZ Revised Statute, Northern Arizona University requires satisfactory results for the following: a criminal background investigation, employment history investigation, degree verification (in some cases) and fingerprinting.If you are applying for a job that requires a CDL, you will be required to register with the Federal Motor Carrier Safety Administration Drug & Alcohol Clearinghouse and adhere to the clearinghouse requirements.Additionally, as an employer in the state of Arizona, NAU is required to participate in the federal E-Verify program that assists employers with verifying new employees' right to work in the United , each year Northern Arizona University releases an Annual Security Report . The report is a result of a federal law known as the Clery Act. The report includes Clery reportable crime statistics for the three most recent completed calendar years and discloses procedures, practices and programs NAU uses to keep students and employees safe including how to report crimes or other emergencies occurring on campus. In addition, the Fire Safety Report is combined with the Annual Security Report for the NAU Flagstaff Mountain Campus as this campushason-campus student housing. This report discloses fire safety policies and procedures related to on-campus student housing and statistics for fires that occurred in those facilities.If you would like a free paper copy of the report, please contact the NAUPD Records Department at (928) or by visiting the department at 525 E. Pine Knoll Drive in Flagstaff. Salary Internal Auditor, Intermediate Salary range begins at $47,634. Annual salarycommensurate with candidate's qualifications and relatedexperience. Internal Auditor, Senior Sal...
Job Title
Internal Auditor, Intermediate OR Internal Auditor, Senior