This is highly responsible supervisory and administrative professional auditing work for the Board of County Commissioners in the audit of various financial operations in County departments, external government organizations having contractual relationship with the County and commercial firms doing business with Miami-Dade County.

Employees in this class are responsible for planning, directing and conducting reviews of assigned organizational and functional activities in accordance with professional auditing principles and departmental standards. Primary responsibilities include directing the conduct of operational, compliance, performance and financial audits of external companies, contractors and grantees having a contractual relationship with Miami-Dade County. Duties include assessing the adequacy of internal controls, appraising the management of resources, and determining compliance with procedures, contract terms, laws and regulations. Incumbents exercise considerable independent judgment and technical expertise in the application of advanced auditing knowledges to the management of complex auditing programs. Supervision is exercised through subordinate supervisors over a staff of professional auditors engaged in conducting auditing assignments. General direction is received from an administrative superior who holds the incumbent responsible for the effective management of multiple auditing assignments, quality of professional results, and accomplishment of audit objectives.

ILLUSTRATIVE TASKS

Plans, directs and coordinates the work of subordinate supervisors and professional auditors engaged in the auditing of assigned organizational and functional activities.

Plans and determines the focus and direction of specific audits; assists in formulating an annual audit plan; plans the objectives, approach, scope and work program to accomplish audit objectives in accordance with professional and departmental standards and within time constraints.

Monitors activities of subordinates and work progress; provides direction on proper documentation techniques, data gathering, analysis methods, and quality and quantity of audit documentation.

Reviews and evaluates completed work, findings and recommendations for accuracy, adequacy and presence of sufficient supporting documentation; assures that working papers support findings and conclusions and are in accordance with professional and departmental standards.

Obtains, analyzes and appraises evidentiary data in support of audit objectives, conclusions and findings.

Participates in audits of highly technical or complex areas to determine the adequacy and effectiveness of management controls, effectiveness and efficiency of activities under review, and compliance with policies, procedures, laws and regulations.

Evaluates audit findings for inclusion in audit reports; distinguishes critical and non-critical matters when assessing the significance of deficiencies and making recommendations for improvement.

Regularly informs management of auditing progress and/or technical problems; conducts periodic project status meetings with staff; prepares administrative reports regarding job scheduling and assigned activities.

Reviews audit reports and analyzes for thoroughness and conformance with audit program guidelines and professional auditing standards; participates in exit conferences with operating department employees; evaluates responses to reports to determine reasonableness and suggests follow-up actions.

Performs special reviews and serves on special committees.

Makes recommendations regarding hiring, discipline and promotion of subordinates; authorizes leave and overtime; evaluates and rates employee performance.

Performs related work as required.

KNOWLEDGES, ABILITIES, AND SKILLS

Thorough knowledge of the special principles, practices and procedures of auditing pertaining to financial operations of County departments, and external companies, contractors and grantees having contractual relationship with Miami-Dade County.

Thorough knowledge of the principles of governmental accounting, business and public administration.

Thorough knowledge of local, state and federal laws, ordinances and regulations pertaining to fiscal management of government agencies.

Thorough knowledge of the organization and operations of departments and agencies assigned for audit.

Thorough knowledge of professional and departmental standards for the conduct of comprehensive auditing programs.

Thorough knowledge of the provisions of various contracts between Miami-Dade County and external companies, contractors and grantees.

Considerable knowledge of supervisory principles and practices.

Considerable knowledge of public relations principles and techniques.

Ability to plan the objectives, approach, scope and work plan to accomplish audit objectives in accordance with professional and departmental standards.

Ability to direct and coordinate the work of an auditing staff to achieve audit objectives within projected time constraints.

Ability to supervise subordinates in a manner conducive to full performance and high morale.

Ability to analyze and interpret accounting data, devise audit procedures and techniques, and evaluate completed audit reports.

Ability to determine the adequacy and effectiveness of management controls over operational activities.

Ability to exercise judgment and discretion in evaluating audit findings for critical and non-critical matters.

Ability to communicate clearly and concisely, verbally and in writing.

NEW 6/05