Internal Auditor

Posting Details

Position Information Position Title Internal Auditor Department Superintendent/President's Office (Dept) Location San Marcos Full or Part Time Full-Time Category Administrative Hours per week Exempt Position Number of Months 12 month Work Schedule Exempt Position Grade 60 Salary/Wage $9, [step 1] – $11, [step 5]. Step placement may be negotiable dependent upon education and experience. Administrators that possess earned doctorates from accredited institutions are awarded an annual stipend of $1, Salary/Wage Frequency Monthly Benefits In addition​ to a competitive compensation structure, Palomar College​ also offers an extremely generous benefits package.

• Insurance fully paid for employees and their eligible dependents: four medical plans, dental HMO, and the vision plan (additional plans are available that require employee buy up/monthly contribution)
• Vacation, sick leave and 25 paid holidays
• $80,000 employee term life​/accident insurance policy (additional buy up options available)
• Employee long-term care insurance
• Employee Assistance Plan (EAP) – Free counseling, financial, legal, personal and professional development resources
• Additional buy up options available for other voluntary insurance benefits
• Enrollment in CalPERS (California Public Employees Retirement System)

The estimated maximum value of this employer-paid benefits​ package is approximately $41,360 annually. Primary Function Responsible for conducting risk assessment and developing and executing the District’s annual audit plan. Works independently to plan, coordinate, and conduct internal examinations of the District’s fiscal and operational records, processes, systems, procedures and internal control at locations throughout the District; preparing audit reports and recommending appropriate improvements to fiscal and operational systems, internal controls, and policy and procedures; and providing analytical support, including appropriate reports, as requested, to assist the District in efficient and effective use of funds through sound fiscal management and reporting of financial operations. Minimum Qualifications To be eligible for this position, you must meet and provide evidence of the following minimum qualifications:

• Experience: Five years of professional field audit experience within an internal auditing unit, or with a public auditing firm in financial or operational auditing, including supervisory or managerial responsibilities.
• Note: For work experience, a “year” is defined as equivalent to 40 hours per week for 12 months. If the position requires supervisory experience, the experience must be at a professional level ( evaluation and/or discipline of staff).

AND

• Education: Equivalent to a Bachelor’s degree in accounting, business administration, or related field.

Transcripts must be included to receive credit for education and/or to substitute education in lieu of experience ( Bachelor’s degree = 4 years of experience). .
Only coursework completed at, and degrees awarded by, accredited institutions recognized by the Department of Education will be considered as satisfying the minimum qualifications. Coursework and degrees that are completed outside of the United States are required to have transcripts evaluated (evaluation to equivalency and a course by course analysis) by an appropriate credentials evaluation service. For a list of credentials evaluation agencies accepted by Palomar College, visit the National Association of Credentials Evaluation Services (NACES) website at , or the Association of International Credential Evaluators, Inc. (AICE) website at . Diversity, Equity, Inclusion, Accessibility and Antiracism (DEIAA) Statement Palomar College serves over 30,000 students from a variety of backgrounds and we are proud to be a Hispanic Serving Institution. Our student body is rich in its diversity. .
Palomar College is committed to diversity, equity, inclusion, accessibility and antiracism (DEIAA). We are dedicated to empowering students to succeed and are guided by our core values; some of which are the following:

• Access – We make education possible for everyone.
• Diversity, Equity, and Inclusion – We recognize and respect diversity, seek to foster a culture of inclusion and belonging, and strive to address inequities.

All positions require cultural competency which includes the sensitivity to and understanding of the diverse academic, socioeconomic, cultural, disability, sex, gender identity, sexual orientation, and ethnic backgrounds of community college students, faculty, and staff. Preferred Qualifications

• Prior auditing experience in public higher education or another public agency.
• Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), or Certified Public Accountant (CPA).

Licenses and/or Certificates Possession of a valid California Driver’s License by time of appointment. Supervision Received and Exercised Supervision Received From: Superintendent/President

Supervision Given: N/A Duties and Responsibilities Essential responsibilities and duties may include, but are not limited to, the following:

• Examine the effectiveness of all internal controls designed to safeguard resources; strengthen the reliability and integrity of financial information; ensure compliance with established policies, procedures and regulations; assess the economy and efficiency of operations; and deter fraud.
• Plans and conducts financial, operational, compliance, information systems, and fraud audits and internal control reviews.
• Examines financial transactions for accuracy and compliance with District policies and procedures and applicable laws and regulations.
• Meets and communicates with District personnel to gain an understanding of the operation of individual departments and/or functions under review and to obtain sufficient evidential matter to develop appropriate audit findings and recommendations; documents and prepares reports on findings.
• Prepares audit programs for planned audits and reviews; prepares audit work papers which detail audit work accomplished to satisfy each step of the audit program and support findings, judgments, and conclusions reached during audits.
• Prepares audit reports, memoranda, and other related documents to communicate audit findings and recommendations; submits documents to appropriate internal personnel.
• Conducts follow-up reviews on the status of recommendations made by both internal and external auditors and determines whether appropriate corrective action has been taken to improve the observed/reported condition(s).
• Provides analytic support concerning budgetary information, financial analyses, special projects, and/or other applicable areas as requested.
• Develops the annual District audit plan based on an evaluation and assessment of the District’s risk areas; works with senior District personnel to identify risk areas and other areas requiring special review.
• Maintains the Fiscally Accountable status of the District and assures that the necessary controls, systems, processes and procedures are in place for compliance.
• Keep abreast of District policies and procedures, current changes in local, state, and federal laws and regulations, current developments in accounting and auditing professions, audit and compliance reviews related to community colleges, the annual CCCCO summary of audit findings, CCCCO policies and requirements; brings new developments to the attention of appropriate District staff and incorporates new developments into the annual audit plan.

Marginal Functions:

• Participates in/on a variety of committees, task forces, boards, meetings, and/or other related groups in order to receive and/or convey information.
• Participates in shared governance through service on planning and/or operations committees and task forces.
• Performs related duties and responsibilities as required.

Knowledge, Skills, Abilities Knowledge of:

• Federal, State, local and District laws, regulations and policies governing fiscal requirements of community college and educational institutions, including those related to categorical programs and payroll.
• Governing Board policies and procedures.
• California Community College practices, including accounting, auditing, budgeting, and fiscal control principles, and policies.
• District policies and procedures.
• California Community Colleges Contracted District Audit Manual.
• Code of Ethics and Standards of the Professional Practice of Internal Auditing established by the Institute of Internal Auditors.
• Statistical sampling techniques.
• Applicable automated business systems.
• Appropriate financial ratio analysis, cash flow, and money management.
• Basic research methods.
• Budget preparation and control.

Skill in:

• Planning, organizing, directing, and controlling the activities, services, and operations of District audit management services.
• Providing technical expertise and guidance to District administrators concerning budget, accounting, and financial matters.
• Analyzing complex financial, operational, and statistical data and preparing accounting statements, summary conclusions and recommendations in accordance with generally accepted principles.
• Reading, interpreting, explaining, and applying laws, codes, regulations and auditing principles.
• Preparing and analyzing comprehensive audit reports.
• Utilizing accounting and auditing practices applicable to public sector accounting.
• Utilizing a computer and related software applications.
• Analyzing financial and operating data.
• Researching complex accounting and auditing issues to determine applicability of pertinent laws and regulations and to determine common and best practices for functions and processes.
• Conducting observations and inquiring in order to understand the processes and functions under review.
• Organizing and presenting financial data on spreadsheets, tables, charts, and/or other applicable mediums.
• Preparing narrative descriptions of policies, procedures, observed practices, conclusions, and recommendations.
• Extracting and analyzing budgetary and financial data from applicable databases.
• Applying concepts and principles to work situations.
• Operating applicable office equipment and supporting accounting and auditing functions; word processing, spreadsheet, and presentation applications; and an integrated relational database.
• Communicating clearly and concisely, both orally and in writing.
• Maintaining sensitivity to and understanding of the diverse academic, socioeconomic, cultural, physical or mental disability, medical condition, gender, gender expression, gender identity, sex, sexual orientation, nationality, race, and ethnic backgrounds of community college students, faculty, and staff.
• Establishing and maintaining cooperative and effective working relationships with others contacted in the course of work.
• Responding effectively to all situations/incidents using sound judgment and decision-making skills.
• Analyzing situations accurately and adopting effective courses of action.
• Working independently with little direction.
• Planning and organizing work.
• Meeting schedules and timelines.
• Preparing reports by compiling and organizing data from a variety of sources.
• Maintaining accurate and complete records.
• Maintaining confidentiality and discretion in performing work.

Working Conditions Environmental Conditions: Office environment; exposure to computer screens, noise and electrical energy; extensive contact with faculty, staff, students, and the public.
Physical Conditions: Essential and marginal functions require mental and physical fitness to perform necessary job functions with or without accommodation. Position requires travel to District and other locations. Terms of Employment

• The person selected for hire will be required to complete the following pre-employment requirements: live scan/fingerprinting, official transcript(s), and TB risk assessment. Other pre-employment requirements may be required depending on the position ( certifications or licenses; see applicable job posting section for details). Successful completion of all pre-employment requirements is mandatory to be eligible for employment. These requirements are in accordance with the following Administrative Procedures and Board Policies: , , , , , , , , and .
• This is a full-time, 12 months per year classified administrator position.

Posting Detail Information Open Date 09/18/2023 Close Date 10/16/2023 Open Until Filled No Posting Number P0863P Additional Application Information

• The hiring committee will determine if interviews will be conducted in person at the College or via Zoom. Travel expenses are not reimbursed by the College. If a second-level interview is required, second-level travel reimbursement is only available for eligible candidates. HR will notify those who are eligible when second-level interviews are scheduled.

Supplemental Questions

Required fields are indicated with an asterisk (*).

• * What does antiracism mean to you? How would you enact your definition of antiracism in this position at Palomar College?

  (Open Ended Question)

• * How did you hear about this employment opportunity? CalJOBS CCC Registry (Chronicle of Higher Education) Colleague/Friend/Relative CraigsList EdJoin Human Resources at Palomar College Job Fair Other Source Palomar College website San Diego LGBT Job Board (
• If other source, please specify.

  (Open Ended Question)

Applicant Documents

Required Documents

• Cover Letter
• Resume/CV

Optional Documents

• Supplemental Materials
• Supplemental Materials 2
• Supplemental Materials 3
• Transcript 1
• Transcript 2
• Transcript 3