Internal Auditor; Auditor`s Office

GENERAL SUMMARY

The Internal Auditor performs professional internal auditing work for Johnson County. The position conducts financial, compliance, operational, and internal control audits and reviews of County offices, departments, programs, processes, and activities. The Internal Auditor evaluates the adequacy and effectiveness of internal controls; compliance with applicable laws, regulations, contracts, policies, and procedures; safeguarding of County assets; reliability of financial and operational information; and risks of error, fraud, waste, abuse, or noncompliance. The position performs audit planning, research, fieldwork, data analysis, documentation, development of findings and recommendations, report preparation, and follow-up activities. Work requires independent judgment, professional skepticism, analytical ability, discretion, and effective communication with County officials, department heads, employees, and other parties.

ESSENTIAL DUTIES & RESPONSIBILITIES

The intent of this job description is to provide a representative summary of the major duties and responsibilities performed by incumbents of this job. Employees may be requested to perform job-related tasks other than those specifically presented in this description.

• Performs financial, operational, compliance, and internal control audits and reviews of County offices, departments, programs, processes, and activities.

• Participates in audit planning, including preliminary research, risk assessment, development of audit objectives and scope, identification of applicable criteria, and development of appropriate audit procedures.

• Evaluates the design, implementation, and effectiveness of internal controls over financial reporting, cash and other assets, revenues, expenditures, purchasing, payroll-related activities, information, and operational processes.

• Reviews financial and operational transactions to determine compliance with applicable statutes, regulations, contracts, County policies, established procedures, and other applicable requirements.

• Conducts cash counts, asset verifications, internal control evaluations, compliance reviews, and other audit procedures as assigned.

• Examines records, transactions, reports, system data, supporting documentation, and other evidence to determine accuracy, completeness, authorization, compliance, and adequacy of controls.

• Uses spreadsheets, data-analysis software, financial systems, and other electronic information to analyze transactions, identify trends and anomalies, select transactions for testing, and identify potential exceptions.

• Develops and maintains organized audit workpapers documenting audit objectives, procedures performed, evidence obtained, analysis conducted, conclusions reached, and support for audit findings.

• Identifies control weaknesses, errors, irregularities, noncompliance, inefficient practices, fraud risks, and other matters requiring management attention.

• Develops audit findings based upon appropriate criteria and sufficient supporting evidence and evaluates the cause, risk, effect, and significance of identified conditions.

• Develops practical recommendations intended to strengthen internal controls, improve compliance, safeguard County resources, reduce risk, or improve the effectiveness and efficiency of operations.

• Conducts interviews and communicates with elected officials, department heads, managers, employees, vendors, external auditors, and other parties as necessary to obtain information and understand processes.

• Discusses audit observations and findings with appropriate personnel and considers management explanations, additional evidence, and corrective actions before finalizing conclusions.

• Prepares clear, accurate, concise, and professional audit reports, memoranda, correspondence, schedules, and other written communications.

• Communicates audit findings, recommendations, irregularities, and other matters to appropriate County officials and management.

• Performs follow-up procedures to determine whether corrective actions have been implemented and whether previously identified conditions have been adequately resolved.

• Researches and interprets the Texas Local Government Code and other state and federal statutes, regulations, professional guidance, contracts, County policies, and other requirements applicable to audit assignments.

• Assists with special reviews, investigations, data analyses, or other projects as directed by the County Auditor or Audit Manager.

• Coordinates or assists with external audit requests and other audit-related activities when assigned.

• Maintains confidentiality of audit information, sensitive financial information, personnel information, investigative matters, and other information obtained in the performance of duties.

• Exercises professional judgment and maintains an objective and impartial approach when performing audit work.

• Participates in professional development and maintains knowledge of changes in laws, auditing practices, governmental operations, technology, fraud risks, and internal control practices relevant to assigned responsibilities.

• Performs other related duties of a similar nature and level as assigned.

• Employees are required to comply with safety regulations, procedures, protocols, OSHA standards, and wear personal protective gear if required.

MINIMUM QUALIFICATIONS

Education and Experience

Bachelor's degree from an accredited college or university in accounting, finance, business administration, public administration, or a closely related field; and at least two years of progressively responsible professional experience in internal auditing, external auditing, governmental accounting, financial analysis, compliance, internal controls, or a closely related field.

Preferred Qualifications

• Experience performing internal audits or compliance reviews.
• Experience in governmental accounting, auditing, or Texas local government.
• Experience evaluating internal controls and developing written audit findings.
• Experience using data-analysis or audit software, including Caseware IDEA or similar applications.
• Advanced proficiency with Microsoft Excel.
• Professional certification or progress toward an applicable professional certification, including Certified Internal Auditor (CIA), Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), or another relevant credential.

KNOWLEDGE, SKILLS, and ABILITIES

• Principles and practices of internal auditing.
• Accounting principles and financial reporting concepts.
• Internal control concepts and methods for evaluating the design and effectiveness of controls.
• Audit planning, risk assessment, testing, sampling, documentation, and reporting techniques.
• Financial, operational, and compliance auditing.
• Fraud risks, indicators, and common fraud schemes affecting governmental organizations.
• Methods for obtaining, evaluating, and documenting sufficient and appropriate audit evidence.
• Development of audit findings and recommendations supported by applicable criteria and evidence.
• Texas Local Government Code and other statutes and regulations applicable to County operations.
• Research and interpretation of statutes, regulations, contracts, policies, procedures, standards, and other authoritative requirements.
• Governmental operations, financial processes, and administrative practices.
• Data analysis techniques and use of electronic information in audit testing.
• Microsoft Excel, Word, Outlook, and other software applicable to the position.
• Audit software and data-analysis tools applicable to assigned responsibilities.
• Ability to analyze financial and operational processes and identify risks, control weaknesses, errors, anomalies, and noncompliance.
• Ability to collect, organize, analyze, reconcile, and interpret financial and nonfinancial data from multiple sources.
• Ability to determine the appropriate scope and nature of testing necessary to address an audit objective.
• Ability to maintain complete, accurate, organized, and defensible audit documentation.
• Ability to distinguish significant audit issues from minor errors or isolated exceptions.
• Ability to exercise professional skepticism and independent judgment.
• Ability to recognize circumstances requiring additional investigation, consultation, or escalation.
• Ability to communicate potentially sensitive or adverse audit results professionally and objectively.
• Ability to conduct effective interviews and obtain information from employees, management, elected officials, and other parties.
• Ability to prepare professional audit reports, findings, memoranda, correspondence, policies, and other written material.
• Ability to communicate complex financial, compliance, and control matters clearly to individuals with varying levels of technical knowledge.
• Ability to manage multiple assignments, establish priorities, meet deadlines, and adjust to changing circumstances.
• Ability to work independently while recognizing matters requiring supervisory consultation.
• Ability to maintain confidentiality and appropriately handle sensitive information.
• Ability to establish and maintain effective professional working relationships with County officials, employees, peers, external auditors, vendors, and members of the public as applicable.
• Ability to operate standard office equipment and other equipment necessary to perform assigned duties.

WORKING CONDITIONS

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. Work is performed primarily in an office environment but requires travel to County offices, departments, facilities, and other locations to conduct audit procedures, interviews, observations, cash counts, inventories, and other assigned work. The position routinely requires use of computers and other office equipment and may require extended periods of sitting, keyboarding, reading, reviewing electronic records and documents, communicating verbally, standing, and walking.

PHYSICAL DEMANDS

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. The employee must be able to perform routine office activities; operate a computer and other office equipment; communicate effectively in person, by telephone, and electronically; move throughout County offices and facilities; and handle files, records, and other materials associated with audit activities.

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Johnson County is an Equal Opportunity Employer.

POSITION CANNOT BE FILLED UNTIL 10/1/2026