Internal Auditor I, II - Internal Audit Staff Auditor

The salary for an ERS Retiree (or non-contributing member) may be reduced by 2.5%.

Internal Auditor I

Job Summary

Performs entry-level internal auditing work to support compliance evaluation, operational assessments, and risk management reviews. Work involves examining records, reports, and risk management reviews. Works under close supervision with limited latitude for the use of initiative and independent judgment, expectations to exercise increasing levels of independent judgment and initiative as tenure, experience, and demonstrated competence grow.

Preferred Attributes

Success in this role requires a high degree of adaptability and comfort operating in evolving environments. Candidates must be able to:

• Thrive in situations lacking clear procedures or where established processes may not apply; and make informed decisions with incomplete information.
• Recognize that successful approaches in one scenario may not suit another; and apply critical thinking and adjust strategies accordingly.
• Adapt to variability in daily assignments, with responsibilities and priorities shifting frequently; and refocus quickly without loss of productivity.
• Work effectively without constant supervision or detailed instructions as experience increases; and proactively identify and accomplish tasks.
• Maintain composure, professionalism, and effectiveness during periods of transition, uncertainty, or rapid change.
• Receive coaching, constructive feedback, and performance criticism with professionalism and openness.
• Understand that this role is not suited for individuals seeking a highly structured, repetitive work environment with predictable routines.

Essential Functions

A. Performs routine internal audit planning tasks; and assists in planning internal audit projects involving routine audit subjects.

B. Performs routine internal audit work to include collecting, analyzing, and documenting data regarding routine audit subjects; and assists in interpreting data involving routine audit subjects.

C. Communicates results of internal audit planning and field work regarding routine audit subjects; and assists in developing and communicating appropriate audit conclusions and recommendations.

D. Performs routine internal audit follow-up activities; and assists in planning and performs internal audit follow-up projects regarding routine audit subjects.

• Performs a variety of marginal duties not listed, to be determined and assigned as needed.

Internal Auditor II

Job Summary

Performs moderately complex internal auditing work to support compliance evaluation, operational assessments, and risk management reviews. Work involves examining records, reports, and risk management reviews. Works under general supervision with moderate latitude for the use of initiative and independent judgment, expectations to exercise increasing levels of independent judgment and initiative as tenure, experience, and demonstrated competence grow.

Preferred Attributes

Success in this role requires a high degree of adaptability and comfort operating in evolving environments. Candidates must be able to:

• Thrive in situations lacking clear procedures or where established processes may not apply; and make informed decisions with incomplete information.
• Recognize that successful approaches in one scenario may not suit another; and apply critical thinking and adjust strategies accordingly.
• Adapt to variability in daily assignments, with responsibilities and priorities shifting frequently; and refocus quickly without loss of productivity.
• Work effectively without constant supervision or detailed instructions as experience increases; and proactively identify and accomplish tasks.
• Maintain composure, professionalism, and effectiveness during periods of transition, uncertainty, or rapid change.
• Receive coaching, constructive feedback, and performance criticism with professionalism and openness.
• Understand that this role is not suited for individuals seeking a highly structured, repetitive work environment with predictable routines.

Essential Functions

A. Plans moderately complex internal audit projects under general supervision in conformance with professional audit standards.

B. Collects, analyzes, and documents data using appropriate audit methods and techniques; and interprets data regarding moderately complex internal audit subjects.

C. Communicates audit planning results, fieldwork findings, and conclusions in a clear and professional manner; and develops and presents audit recommendations.

D. Performs follow-up activities to assess implementation of corrective actions and documents results.

Performs a variety of marginal duties not listed, to be determined and assigned as needed.

Internal Auditor I

Minimum Qualifications

Education, Experience, and Training

1. Bachelor's degree from a college or university accredited by an organization recognized by the Council for Higher Education Accreditation (CHEA) or by the United States Department of Education (USDE).

2. Internal auditing experience preferred.

3. Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, Certified Government Auditing Professional, Certified Fraud Examiner, or Certification in Risk Management Assurance preferred.

Knowledge and Skills

1. Knowledge of foundational internal auditing standards and governmental auditing practices.

2. Knowledge of computer technology principles, terminology, and common software applications.

3. Knowledge of agency and departmental organizational structure, policies, procedures, rules, and regulations preferred.

4. Skill to communicate ideas clearly and concisely, adjusting style as needed for various audiences.

5. Skill in collaborating effectively with staff, management, and external parties.

6. Skill to interpret and apply rules, regulations, policies, and procedures with increasing independence as proficiency develops.

7. Skill in analytical and problem-solving techniques for evaluating routine, entry-level audit issues.

8. Skill and proficiency with basic computer operations and audit-related technology tools.

9. Skill to process and assimilate large amounts of reading materials.

10. Skill to trace transactions, verify source documentation, and prepare accurate audit workpapers.

11. Strong reading comprehension and summarization skills.

Additional Requirements with or without Reasonable Accommodation

A. Ability to walk, stand, sit, kneel, push, stoop, crawl, twist, reach above the shoulder, grasp, pull, bend repeatedly, steps, and ladders, identify colors, hear with aid, see, write, count, read, speak, analyze, alphabetize, lift and carry under 15 lbs., perceive depth, operate a motor vehicle, and operate motor equipment.

B. Conditions include working inside and outside, working around machines with moving parts and moving objects, radiant and electrical energy, working closely with others, working alone, working protracted or irregular hours, and traveling by car, van, bus, and airplane.

C. Equipment (machines, tools, devices) used in performing only the essential functions may include computer and related equipment, calculator, copier, fax machine, telephone, dolly, and automobile.

Internal Auditor

Minimum Qualifications

Education, Experience, and Training

1. Bachelor's degree from a college or university accredited by an organization recognized by the Council for Higher Education Accreditation (CHEA) or by the United States Department of Education (USDE).

2. Six months full-time, wage-earning internal auditing experience; or one year full-time, wage-earning compliance auditing or TDCJ experience.

3. Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, Certified Government Auditing Professional, Certified Fraud Examiner, or Certification in Risk Management Assurance preferred.

4. Employment in this position is conditional upon the employee actively pursuing professional certification. Employees must begin working toward a recognized certification within six months of employment and must demonstrate continuous progress toward achieving certification as demonstrated through study and successful completion of certification exam parts.

Knowledge and Skills

1. Knowledge of professional audit standards promulgated by the Institute of Internal Auditors and the U.S. Comptroller General.

2. Knowledge of computer technology principles, terminology, and various automated systems.

3. Knowledge of agency and departmental organizational structure, policies, procedures, rules, and regulations preferred.

4. Skill to communicate ideas and instructions clearly and concisely.

5. Skill in coordinating with staff, departments, officials, agencies, organizations, and the public.

6. Skill to interpret and apply rules, regulations, policies, and procedures with growing independence.

7. Skill in analytical and problem-solving techniques suited for moderately complex audit tasks.

8. Skill and proficiency with computers and audit-related technology tools.

9. Skill in reading comprehension and summarizing large volumes of information.

10. Skill to trace transactions, verify source documentation, and prepare accurate audit workpapers.

11. Skill to compose clear and concise audit procedures, findings, and recommendations.

Additional Requirements with or without Reasonable Accommodation

A. Ability to walk, stand, sit, kneel, push, stoop, crawl, twist, reach above the shoulder, grasp, pull, bend repeatedly, steps, and ladders, identify colors, hear with aid, see, write, count, read, speak, analyze, alphabetize, lift and carry under 15 lbs., perceive depth, operate a motor vehicle, and operate motor equipment.

B. Conditions include working inside and outside, working around machines with moving parts and moving objects, radiant and electrical energy, working closely with others, working alone, working protracted or irregular hours, and traveling by car, van, bus, and airplane.

C. Equipment (machines, tools, devices) used in performing only the essential functions may include computer and related equipment, calculator, copier, fax machine, telephone, dolly, and automobile.