The mission of the Internal Audit Office is to assist the University in accomplishing its overall strategic goal of becoming a premier University in a diverse cultural and educational environment. This will be accomplished through: seeking to improve the internal control system and culture; seeking to improve and enhance the management of risks; and, seeking to enhance the governance processes at North Carolina Central University.

The primary purpose of this position is to audit, review, perform investigation and management advisories that examine processes and activities in order to evaluate their efficiency and effectiveness; confirm that the University is in compliance with applicable Federal and State laws, regulations, and policies; counsel with and advise administrators on issues involving the creation or improvement of processes and their related internal controls; and educate University personnel to help reduce the likelihood of errors and irregularities.

The successful candidate must possess a working knowledge of auditing; knowledge of Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS); ability to examine operations and/or systems, collect data and assess accuracy; to take initiative to see projects and assignments through to completion; to learn, interpret and analyze information to make necessary decisions; to exercise judgment and discretion in problem solving; to plan, prioritize and organize workflow; ability to work flexible schedules; excellent analytical and organizational skills along with written and oral communication skills; great interpersonal skills to interact effectively and diplomatically with a wide range of individuals in a high pressure environment.

As per General Statute: 143-746
© Appointment and Qualifications of Internal Auditors. – Any State employee who performs the internal audit function shall meet the minimum qualifications for internal auditors established by the Office of State Personnel, in consultation with the Council of Internal Auditing. The required education and experience requirements are:

Master’s degree in accounting or a discipline related to the program area assigned and three years of related experience; or a Master’s degree in any field and certification/licensure as a certified public accountant, certified internal auditor, certified fraud examiner, certified information system auditor; or related certification/license and three years of related experience; or an equivalent combination of education and experience.

Special Note: This is a generalized representation of positions in this class and is not intended to reflect essential functions per ADA. Examples of competencies are typical of the majority of positions, but may not be applicable

N/A

North Carolina Central University is an equal opportunity and affirmative action employer. All qualified applicants will receive consideration for employment without regard to age, color, disability, gender, gender expression, gender identity, genetic information, national origin, race, religion, sex, sexual orientation, or status as a protected veteran.

Professional Knowledge: Interprets and applies considerable knowledge of laws, regulations and procedures of assigned programs. Interprets and applies generally accepted accounting principles, and generally accepted auditing standards and their application. Uses applicable information technology to perform the auditing/accounting function. Ensures integrity of internal controls and data, including recommending modifications as required.

Communication-Verbal/Written: Writes communications that convey concise and comprehensive information on matters reviewed; and provide appropriate documentation to support conclusions. Communicates verbally and delivers presentations.

Examination & Analysis: Compiles, monitors and examines a variety of financial and/or program information for accuracy and integrity and conformance to rules and regulations. Audits financial data, programs and processes; and recommends changes and/or determines liability and/or penalties. Identifies substantive issues that require research and analysis. Responsible for the preparation and dissemination of audit reports including justifying and defending audit findings and recommendations.

Decision Making: This position works to perform audits and reviews of University administrative and academic units. The audit process consists of: Audit Planning – The audit planning process entails exercising professional judgment in determining the nature, timing, and extent of audit procedures to ensure consistency with general audit standards and specific audit objectives. The audit planning process includes the research of applicable standards and guidance, review of prior audits, pre-assessment of area under review, risk analysis, and preparation of the audit program and conduct of the entrance conference. Evaluate Results and Make Appropriate
Recommendations – The auditor must draw reasonable conclusions from the analysis of the audit evidence. Such conclusions require consideration of the validity, quality, and relevance of audit evidence. In evaluating results, the auditor be proficient in identifying instances of internal control weaknesses, operational inefficiencies, non-compliance with established policies and procedures, and misappropriation of resources. The auditor exercises professional judgment in recommending practical solutions that are effective and efficient. The auditor is responsible for researching policies, procedures, practices, and regulatory changes relevant to the University and internal audit. Also, participates in continuing education programs relevant to university auditing, fraud and abuse, and general accounting and auditing practices.