] Office of Human Resources - Montgomery County Public Schools

OFFICE OF HUMAN RESOURCES AND DEVELOPMENT → CLASSIFICATION → INTERNAL AUDIT ANALYST II

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Internal Audit Analyst II

MONTGOMERY COUNTY PUBLIC SCHOOLS CLASS DESCRIPTION
OFFICIAL TITLE: Internal Audit Analyst CODE: 5410 SQ/OQ: Optimal Qualified
WORKING TITLE: Internal Audit Analyst II GRADE: 25 MONTHS: 12
SUMMARY DESCRIPTION OF CLASSIFICATION: Under direction, performs professional auditing work for various types of audits including financial, compliance, operational or performance, and forensic, as well as investigations. Coordinates or assists with planning, field work, exit conference, and follow-up phases of internal audits. Studies selected programs and analyzes flowchart processes to determine recommendations for continuous improvement. Work of the class involves conducting audits of activities of central offices and schools. Responsibilities include assisting in the determination that the assets, liabilities, revenues, and expenditures of the Board of Education (BOE) are properly accounted for, that inefficient and uneconomical operations are identified, and that the BOE is advised of any material weaknesses in internal controls as well as any identified instances of waste, fraud, or abuse in school system operations. Work assignments originate with the unit supervisor, either as written directions or discussions of the proposed work; nature of work requires a maximum of diplomacy, tact, and confidentiality.
MINIMUM QUALIFICATION STANDARDS
KNOWLEDGE, SKILLS, AND ABILITIES: Considerable knowledge of accounting principles and auditing standards and procedures with their application to a wide variety of auditing problems, combined with a basic understanding of the technical aspects of computer applications related to the auditing function; considerable knowledge of office procedures, practices and equipment; working knowledge of school accounting procedures. Ability to analyze and evaluate accounting and auditing problems to develop clear, concise, and comprehensive reports of the related data. Excellent oral and written communications and human relations skills are essential to the accomplishment of the audit objectives. Knowledge of and the ability to meet the seven core competencies of the Supporting Services Professional Growth System (SSPGS).
EDUCATION, TRAINING, AND EXPERIENCE: Bachelors degree required. College major in accounting or business administration with emphasis in accounting or auditing. A minimum of 3 years experience in public accounting or internal auditing work. Other combinations of applicable education, training, and experience which provide the knowledge, abilities, and skills necessary to perform effectively in the position may be considered.
CERTIFICATE AND LICENSE REQUIREMENTS: Certified Public Accountant (CPA) license or Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA) certification or other similar certification, or obtain one of the above within six months of assumption of the duties of this position. Possession of a valid driver's license is required.
PHYSICAL DEMANDS: (Special requirements such as lifting heavy objects and frequent climbing.) None
SPECIAL REQUIREMENTS: (Frequent overtime or night work required, etc.) Occasional overtime, night, or weekend work may be necessary.
OVERTIME ELIGIBLE: No

EXAMPLES OF DUTIES AND RESPONSIBILITIES:

Note: (Incumbents may perform any combination of the essential functions shown below. This position description is not intended to be an exhaustive list of all duties, knowledge, or ability associated with this classification, but is intended to accurately reflect the core job elements.)

Conducts audits, either independently or as a member of an audit team, of Montgomery County Public Schools (MCPS) central office units and schools to determine the adequacy of internal controls; compliance with MCPS policies, regulations, and procedures; the degree of accomplishment of program objectives; and compliance of financial transactions with existing federal and state laws, contracts, and generally acceptable accounting principles and auditing standards.

Prepares reports on findings with appropriate recommendations for corrective action as necessary.

Performs central office audits as assigned in such areas as MCPS Employees Retirement System, grant management; inventories of textbooks, school supplies, gas and oil, automotive parts, furniture and equipment, computer program applications, insurance program controls, and special task petitions.

Audits financial records of schools Independent Activity Funds; analyzes the procedures for controlling cafeteria collections, inventories of food, and general operating practices; reviews payroll procedures to determine if BOE policies are being followed; trains inexperienced personnel to properly fulfill their responsibility as a financial record keeper.

Provides advisory audit services and assistance to central office and school staff for the maintenance of necessary controls to ensure accomplishment of administrative and financial policies, plans, programs, and procedures established by the BOE. 6.

Recommends updating training, based on audit findings, for MCPS personnel with fiduciary responsibilities to improve their performance.

Performs related duties consistent with the scope and intent of the position.
Class Established: 7/65
Date(s) Revised: 1/70, 6/73, 3/74, 9/83, 7/92, 7/93, 6/02, 11/05, 7/12, //2017
Last Reviewed: 4/2008

This description may be changed at any time.