IT Auditor (1709)

OVERVIEW :

• This position serves as the in-charge auditor on large, complex and sensitive internal auditing assignments.  Audits are directed at reviewing internal controls, compliance with corporate policies and procedures, safeguarding assets, and reliability of financial data.  Collects pertinent factual material in work papers and writes reports covering significant findings and recommendations.  Because of personal expertise, could be individually assigned to represent Audit on special assignments beyond the normal scope of the audit function.  The Senior Lead Investigator handles hotline reports or calls and manages cases of moderate to high complexity, including but not limited to business ethics, bribery, embezzlement, falsification of records, forgery, conflict of interest, insider trading & anti-trust violations, procurement schemes and fraud.  Involves in special inquiry investigations, that require a high level of investigative skills, aimed at improving the effectiveness of risk management, control and governance processes.   SCOPE : Under the general direction of the Audit Manager, the incumbent will operate independently and is responsible for planning and executing high-level audits that cover all ASC and Subsidiary organizations, as well as Project Management Teams.  Work includes large, complex auditing assignments involving appraisals of contract compliance, reviews of selected internal controls, reviews of IT systems, and audits of organizations.  Audits may be organizational, functional, financial or operational, as needed.  Special assignments include assistance to external auditors or special auditors.  The Senior Lead Investigator handles hotline reports or calls and manages cases with the upmost confidentiality and professionalism.  Incumbent will be assigned the most important and sensitive jobs.  Could be called upon to supervise audits of highly complex and technical systems, programs and operations   PRINCIPAL DUTIES : Oversees the completion of the audit.  Proposes revisions in the program as circumstances warrant.  Reviews and evaluates the findings and conclusions of assistants.  Develops a close working relationship with Division Heads, Department Heads, PMT personnel and various staff groups to insure continuing cooperation on their part to complete audit objectives.  Appraises departmental activities from a management viewpoint.  The incumbent will comment on those matters a Manager would normally review to determine his / her Department is functioning in accordance with prescribed plans and procedures.  Personally completes more important and sensitive sections of the audit program.                   Consults with the Audit Manager or Accounting Staff Specialist concerning the subject of an assigned audit, scheduled completion date, assistants available, and the general plan and scope of the audit work to be completed.       Conducts objective, thorough, and timely investigations into allegations of fraud, waste or abuse committed by employees or contractors against the Company.  Reviews and researches evidence / documents to analyze the overall fact pattern of claim and synthesize data into a professional report with recommendations.
• Interviews individuals who may have information on particular fraud allegations as well as subject employees and develop / enhance the interviews / confrontations strategies.  Analyze documentation, such as witness testimonies and financial records to determine if fraud occurred.
• Writes in-depth reports on findings and presenting them to management.
• Plans, schedules, and directs the work of other auditors designated as assistants on each audit.                             Develops comprehensive audit program and establishes the scope, objectives and general audit approach of each project.  Upon completion of preliminary research, estimates time allowed for each phase of the audit.  Based on this study, assigns specific portions of the audit to subordinates.
• Writes sections of audit reports covering portions of the audit made personally; reviews, edits the balance written by assistants to ascertain that all statements are fully documented and supported in the work papers.
• Conducts closing meetings with Department Heads, along with applicable Division Heads and others, to review and discuss the report and to obtain general concurrence with the audit findings and conclusions, and also to be informed of any pertinent factors that might not have been disclosed previously.  Revises report as needed and reviews all data and supporting working papers before submitting final products.
• Reviews proposed new or revised procedures throughout ASC for adequacy of internal controls and sound business practices.  Recommends process improvements and changes in existing procedures, as deemed necessary.
• Advises other members of Audit on Company policy and procedures.  Provides other staff services within the Company’s audit function including implementing on-the-job training for new auditors; reviewing computer system proposals; and performing special assignments such as relief of Audit Manager or Accounting Staff Specialist; and  provides assistance to the Company’s independent auditors.

Performs other duties and participates in special projects as assigned.   MINIMUM REQUIREMENTS :