Internal Auditor/Analyst II

Job Description:

Internal Auditor/Analyst II

Description

Description

WHAT WE OFFER

• General Salary Increase - 3.50% effective 12/22/2024.

• Educational Incentive - An educational incentive of 2.5% for completion of an associate's degree, 3.5% for completion of a bachelor's degree, OR 5% for completion of a graduate's degree.
• Certified Public Accountant (CPA) Incentive - An incentive of $0.47 per hour compensated per bi-weekly pay period for a maximum of 80 compensated hours per period for and active CPA certification.
• Bilingual Incentive - Incumbents may also be eligible for bilingual incentive depending upon operational needs and certification skills.
• Vacation Accrual - Initially 14 days per year; after approximately 5 years of service increasing to 19 days a year; after approximately 11 years increasing to 20 days per year and then increasing 1 day a year through 15 years of service; topping out at 26 days per year after approximately 20 years of service with a maximum accumulation of 400 hours.
• Annual Leave Redemption - After 14,560 hours (equivalent to 7 years) of continuous County service the ability to "cash in" or redeem up to 80 hours of vacation accrued in the same year after using 80 hours of vacation in the preceding 12 months.
• Deferred Compensation- Eligible to participate in the County's 401(k) Shared Savings Plan and/or the Section 457 Plan. This position is eligible for up to a 3% match on your 401(k) contributions.
• Health Plans - You are afforded a flexible credit allowance for purchasing medical, dental, and/or vision insurance from a group of authorized plans. For Plan Year 2024 tier one for employee only is $502 per pay period, tier two for employee plus one is $730 per pay period and tier three for employee plus family is $905 per pay period.
• Flexible Spending Accounts - Choice of participation in the Flexible Spending Accounts which increase spending power through reimbursement of pre-tax dollars for IRS approved dependent care and health care expenses.
• Pension Plan - Both the County and employees contribute to the County's Retirement Plan and to Social Security. If eligible, reciprocity may be established with other public retirement systems, such as PERS.
• Holidays - 12 paid days per year which includes a scheduled floating holiday.

THE AUDITOR/CONTROLLER'S OFFICE
By State Law, the Auditor-Controller is charged with the responsibilities normally associated with that of the Chief Financial Officer. The office is charged with the establishment and supervision of the accounting and financial operations of all activities under control of the Board of Supervisors. The Auditor-Controller provides the County with professional fiscal leadership to protect the interests of the citizens of Ventura County; promotes public oversight; and provides accountability. These services are performed in a customer oriented, efficient, economical, and effective manner.

THE POSITION
Under direction, performs a variety of performance and compliance audits in a timely, independent and objective manner, and in accordance with professional standards and processes; assists management at all levels within the County by bringing a systematic approach to evaluation and improving risk management, control and governance processes of County departments and agencies; audit functional areas include, but are not limited to financial, compliance, performance and information systems.

Internal Auditor/Analyst II is a fully experienced/journey-level classification in the Internal Auditor/Analyst series, competent to independently perform the full range of duties assigned to the classification and is distinguished from incumbents in the lower level of the series by the performance of the full range of duties and the relative independence with which they perform their duties by applying their working knowledge of audit and fiscal policies and procedures to different work situations, and referring only non-procedural questions to their supervisor.

The ideal candidate will have some of the following:

• Strong analytical and critical thinking skills;
• Strong verbal, written, and interpersonal communication skills;
• The ability to manage projects and make progress on multiple projects concurrently;
• The ability to plan, perform, and report on diverse engagements for a diverse group of agencies;
• The ability to work independently or as a member of a team;
• A commitment to being proactive and self-motivated to deliver high quality work on a timely basis.

An active Certified Public Accountant (CPA) license, a Certified Internal Auditor (CIA) certificate, or a Certified Information Systems Auditor (CISA) certificate is highly desirable.

The Internal Auditor/Analyst II classification is represented by Service Employees International Union (SEIU) and is not eligible for overtime compensation.

TENTATIVE SCHEDULE

OPENING DATE: Tuesday , September 24, 2024

CLOSING DATE: Continuous and may close at any time; therefore, the schedule for the remainder of the process will depend upon when we receive a sufficient number of qualified applications to meet business needs.
REVIEW OF APPLICATIONS: Applications will be reviewed on a weekly basis beginning the week of September 30, 2024.

Examples Of Duties

Duties may include but are not limited to the following:

• Performs a variety of complex performance and compliance audits in a timely, independent and objective manner, and in accordance with professional standards and processes; ensures optimal communication of all audit activities with all stakeholders.
• Plans and develops scope of audit including the rationale, overall objective, audit standards and sampling methodology, and to evaluate risk factors in audit areas.
• Conducts audit field work; analyzes financial records, operating procedures, management practices and/or program performance to evaluate fairness of financial statement presentations, compliance with legal requirements, adequacy of internal controls and effectiveness and efficiency of program operations.
• Performs detailed testing, utilizing statistical sampling techniques when appropriate, to verify accuracy of data and effectiveness of accounting procedures and controls; applies mathematical formulas and makes calculations necessary to select and apply appropriate statistical methods.
• Prepares and submits audit findings; documents unfavorable findings in work papers; prepares written report of audit findings and recommendations to improve internal controls or operational effectiveness and efficiency.
• As assigned, may receive, review and analyze complaints received in the County's Fraud Hotline; prepares notifications to appropriate parties identifying the nature of the complaint; follows through to determine whether complaint has been satisfactorily resolved.
• Confers with management regarding audit findings and specific operational problems; reviews and evaluates management response to audit findings and incorporates into final reports; schedules final meetings with stakeholders to present audit findings and inform on corrective action needed.
• Conducts any needed research into changes in professional standards and/or legislation which will impact the scope and methodology within the audit.
• Prepares letters and memos to management notifying them of the audit engagement and schedules meetings with all stakeholders to discuss the overall objectives and scope of the audit.
• Ensures mandated and professional standards of privacy and confidentiality are preserved in all audit activities.
• Assists in conducting presentations before agency management, County Executive Officer, Grand Jury and Board of Supervisors regarding audit findings and recommendations.
• Performs special research projects and assists external auditors as necessary.
• Coordinates and assists District Attorney's Office on incidents of fraud and embezzlement.
• Performs related duties as assigned.

Typical Qualifications

There are entrance requirements to the examination process and assure neither continuance in the process nor placement on an eligible list.

EDUCATION, TRAINING, and EXPERIENCE:
Any combination of education and experience which has led to the acquisition of the required knowledge, skills, and abilities.

The required knowledge, skills, and abilities can also be obtained by a Bachelor's degree with at least eighteen (18) semester units of college-level accounting, business and/or business-related coursework (e.g., public administration, information technology, etc.).

PLUS:

Two (2) years of progressively responsible professional auditing, compliance or related analytical experience or one (1) year of experience as an Internal Auditor/Analyst I in the County of Ventura.

Education/Experience Substitution:
Professional level auditing experience may be substituted for up to two (2) years of undergraduate education on a year for year basis, provided the candidate possesses at least 18 semester units of college-level accounting and/or business-related coursework.

The following may substitute for one (1) year of professional auditing experience:
Certified Public Accountant (CPA) license, a Certified Internal Auditor (CIA) certificate, a Certified Information Systems Auditor (CISA) certificate or an advanced degree in accounting, finance, statistics, information technology, etc.

NECESSARY SPECIAL REQUIREMENTS

• Must possess a valid California driver license
• Excellent written communication skills must be demonstrated in the completion of the employment application and supplemental questionnaire
• Some experience with performance or organization operational auditing
• Strong analytical and critical thinking skills

Verification of accounting, public administration, information technology, and/or business-related coursework completed is required. Transcripts or grade reports from an institute of higher learning recognized by the Council for Higher Education Accreditation which include your name, grades, units per class, and that the courses were completed is to be submitted to County Human Resources within three (3) business days of the closing date of this recruitment. If they are not submitted, your application may be screened out and you may not be allowed to continue in the process. Unofficial transcripts are acceptable.

If the name on this documentation is different from the name on your application, include documents that show the name change.

PLEASE NOTE THE FOLLOWING: Applicants who attended a college or university that is accredited by a foreign or non-U.S. accrediting agency must have their educational units evaluated by an educational evaluation service.

DESIRED

Advanced training, as evidenced by a Master's degree in Business Administration, Accounting, Public Administration, Information Technology or a related field.

Certifications such as the following:

• Certified Public Accountant (CPA)
• Certified Internal Auditor (CIA)
• Certified Information Systems Auditor (CISA)

Evidence of the following:

• Some governmental auditing experience;
• Strong verbal, written, and interpersonal communication skills;
• Ability to manage projects and make progress on multiple projects concurrently;
• Ability to plan, perform, and report on diverse engagements for a diverse group of agencies;
• Ability to work independently or as a member of a team;
• Commitment to being proactive and self-motivated to deliver high quality work on a timely basis.

Knowledge, Skills, and Abilities
Some general knowledge of business-related accounting and auditing principles.

Knowledge of:

• Operations, services and activities of a comprehensive audit function;
• Operations, services and activities found in County government;
• Generally Accepted Accounting Principles;
• Generally Accepted Auditing Standards;
• Internal control principles and frameworks;
• Theories, techniques, and practices relating to financial, compliance, and performance audits;
• Accounting methods and practices;
• Budgeting methods and techniques;
• County specific administrative manuals, operational guides and personnel related policies and procedures;
• Methods and techniques of analyzing risk factors.

Skill in:

• Reading, interpreting and analyzing legal and procedural requirements of contract provisions, applying laws, statutes, codes and regulations governing audit operations;
• Conducting research;
• Reading and reconciling financial statements;
• Maintaining confidentiality in all audit activities;
• Learning to develop scopes of work and establish audit methodologies;
• Learning to develop clear and concise audit reports and related documents;
• Use of computers and related technology including software applications specific to work performed.

Ability to:

• Perform complex analytical and critical examination of governmental operations and activities;
• Understand interrelationships among financial records and documents;
• Analyze financial/accounting data and draw logical conclusions;
• Analyze and evaluate administrative and abstract accounting/auditing concepts and procedures;
• Understand, interpret and apply legal and procedural requirements;
• Interpret and apply professional principles and standards;
• Evaluate and reconcile financial data from multiple financial accounting systems;
• Exercise sound judgment in sensitive situations;
• Adapt to new or revised policy changes or legal mandates;
• Maintain the confidence of departmental and agency staff and other officials during audits and while resolving difficult problems;
• Maintain impartiality and objectivity;
• Effectively communicate both orally and in writing; and
• Establish and maintain effective working relationships with those contacted in the course of work.
  

Recruitment Process

FINAL FILING DATE: C ontinuous and may close at any time; therefore, the schedule for the remainder of the process will depend upon when we receive a sufficient number of qualified applications to meet business needs.

To apply on-line, please refer to our web site at www.ventura.org/jobs. A paper application can be obtained by calling (805) 654-5129. Our address is County of Ventura Human Resources, 800 South Victoria Avenue, L-1970, Ventura, CA 93009.

NOTE: If presently permanently employed in another "merit" or "civil service" public agency/entity in the same or substantively similar position as is advertised, and if appointed to that position by successful performance in a "merit" or "civil service" style examination, then appointment by "Lateral Transfer" may be possible. If interested, please click here for additional information.

Note to Applicants: Sufficient information must be provided under the Education/Work Experience portions of the application and supplemental questionnaire to thoroughly and accurately demonstrate your qualifications to determine eligibility. A resume may be attached to supplement your responses in the above sections; however, it may not be submitted in lieu of the application.

SUPPLEMENTAL QUESTIONNAIRE - qualifying
All applicants are required to complete and submit the questionnaire for this examination at the time of filling. The questionnaire may be used throughout the exam process to assist in determining each applicant's qualifications and acceptability for the position. Failure to complete and submit the questionnaire may result in the application being removed from further consideration.

APPLICATION EVALUATION - qualifying
All applications will be reviewed to determine whether or not the stated requirements are met. Applicants meeting the stated requirements will be invited to continue to the next step in the examination process.

TRAINING & EXPERIENCE EVALUATION

A Training and Experience Evaluation (T&E) is a structured evaluation of the job application materials submitted by a candidate, including the written responses to the supplemental questionnaire. The T&E is NOT a determination of whether the candidate meets the stated requirements; rather, the T&E is one method for determining who are the better qualified among those who have shown that they meet the stated requirements. In a T&E, applications are either scored or rank ordered according to criteria that most closely meet the business needs of the department. Candidates are typically scored/ranked in relation to one another; consequently, when the pool of candidates is exceptionally strong, many qualified candidates may receive a score or rank which is moderate or even low resulting in them not being advanced in the process.

NOTE: The selection process will likely consist of an Oral Exam, which may be preceded or replaced with the score from a Training and Experience Evaluation (T&E), contingent upon the size and quality of the candidate pool. In a typical T&E, your training and experience are evaluated in relation to the background, experience and factors identified for successful job performance during a job analysis. For this reason, it is recommended that your application materials clearly show your relevant background and specialized knowledge, skills, and abilities. It is also highly recommended that the supplemental questions within the application are completed with care and diligence. Responses such as "See Resume" or "Refer to Resume" are not acceptable and may disqualify an applicant from further evaluation.
ORAL EXAM - 100%: A job-related oral exam will be conducted to evaluate and compare participating applicants' knowledge, skills, and abilities in relation to those factors which job analysis has determined to be essential for successful performance of the job. Applicants must earn a score of seventy percent (70%) or higher to qualify for placement on the eligible list.

ELIGIBLE LIST
Applicants successfully completing the examination process may be placed on an eligible list for a period of one (1) year.

The eligible list established from this recruitment may be used to fill current and future Regular, (including Temporary and Fixed-term), Intermittent, and Extra Help vacancies. There is currently one (1) Regular vacancy within the Auditor/Controller Office.

BACKGROUND INVESTIGATION: A thorough pre-employment, post offer background investigation which may include inquiry into past employment, education, criminal background information, and driving record may be required for this position.

EQUAL EMPLOYMENT OPPORTUNITY
The County of Ventura is an equal opportunity employer to all, regardless of age, ancestry, color, disability (mental and physical), exercising the right to family care and medical leave, gender, gender expression, gender identity, genetic information, marital status, medical condition, military or veteran status, national origin, political affiliation, race, religious creed, sex (includes pregnancy, childbirth, breastfeeding, and related medical conditions), and sexual orientation.

For further information regarding this recruitment, please contact Esmeralda Oseguera by email at Esmeralda.Oseguera@ventura.org or by phone at (805) 477-7268.

YOUR BENEFITS AS A COUNTY OF VENTURA EMPLOYEE

Service Employees International Union (LOCAL 721)

(SEIU)

To learn more about Benefits, Retirement, and the Memorandum of Agreement (MOA), see links below.

• Benefits website or you may call (805) 654-2570.
• Retirement FAQ's
• Memorandum of Agreement

Union Codes: UPA, UPC, UPE, UPH, UPI, UPJ, UPT, UWS

Closing Date/Time: Continuous

Salary:

$75,334.17 - $105,467.86 Annually