Senior Auditor - Technical in Wales

EXPERIENCE AND EDUCATION

Preferably the candidate with experience in the National Fraud Initiative and use of the NFI portal and carrying out investigations. The JD refers to PSIAS – this is now the GIAS. Part-qualified CIPFA (diploma level) or equivalent CCAB. Holding one of the following professional qualifications: AAT, IIA or QICA. Proven experience of being an auditor within the public sector. To achieve all of level 3 skills competencies (per CIPFA Audit Skills Matrix) and be working towards achievement of the relevant level 4 skill competencies. Use of ICT hardware and software to carry out audits, including relevant systems for data matching purposes. Evidence of developing and maintaining good working relationships. Evidence of being able to deliver the audit plan and special audit investigations to planned timescales.

RESPONSIBILITIES

To provide an independent and objective assurance and consulting service to the Council on the control environment by evaluating its effectiveness in achieving the organisation’s objectives. To objectively examine, evaluate and report on the adequacy of the control environment as a contribution to the proper, economic, efficient and effective use of resources. To assist the Council to improve its operations and accomplish its objectives, improve the effectiveness of risk management, control and governance processes, and maintain effective controls by evaluating their effectiveness and efficiency and promoting continuous improvement. To provide levels of assurance to chief officers and senior managers by auditing, advising and reporting on a portfolio of high and medium risk departmental and key system audits. This enables the Head of Service – Audit & Technical to provide assurance to the Council’s Governance and Audit Committee and Senior Leadership Team on the adequacy of the Council’s control environment. To fulfil the above by reviewing and evaluating:

• the effectiveness, adequacy and application of internal controls;
• the extent to which the Council’s assets and interests are accounted for and safeguarded from losses of all kinds; and
• the suitability and reliability of financial and other management information used within the authority.

To use experience, initiative and professional judgement when undertaking all internal audit work, including investigations as necessary. To supervise and mentor internal auditors. To comply with the Public Sector Internal Audit Standards (PSIAS). The post holder must be qualified and hold both the Association of Accounting Technicians (AAT) qualification or equivalent and Practitioner in the Institute of Internal Auditors (PIIA)/Certified Internal Auditor (CIA) qualification or equivalent. The post holder should have experience in a local government internal audit environment.

POST HOLDER RESPONSIBILITIES

Directly supervising, mentoring and training internal auditors, both in an office environment and remotely due to agile working. Co‑ordinating and prioritising the work of the internal auditors to achieve the internal audit plan. Deputising in the absence of Audit Leads. All income, expenditure, staffing, policies, procedures, property and other resources of the Council are subject to examination by Internal Audit.

TYPE OF INTERNAL AUDIT WORK

• Risk‑based audits of all Council Services
• ICT Audits
• Contract audits – review of capital & revenue projects
• Special/Disciplinary investigations on allegations of fraud, corruption or irregularities that support the Council’s disciplinary process.
• Follow‑up audits to examine whether high‑priority recommendations have been implemented
• Consultancy on governance or internal control issues
• Work may also be undertaken with other Councils.

PRINCIPAL DUTY AND RESPONSIBILITIES

Undertake risk‑based audits of key systems and processes across all parts of the Council’s activity to identify strengths, weaknesses and risk. Coordinate and plan work effectively to meet assignment deadlines and client requirements, re‑prioritising when needed. Communicate both verbally and in writing with all levels of management and staff, including school management, elected members and members of governing bodies. This involves:

• arranging and conducting opening meetings;
• communicating effectively throughout the assignment;
• maintaining clear records of evidence to support all findings;
• discussing with departmental managers the results of audits in a closing meeting, as appropriate.

Any of the above tasks may require effective and proven persuasion and negotiation skills at times to overcome hostile or unreceptive reactions to internal audit work or recommendations. Establish, promote and develop good working relationships with all levels of Council staff, members, external auditors and the public. Ensure that all internal audit, investigative and consultancy work is undertaken in accordance with:

• The Public Service Internal Audit Standards (PSIAS) relating to Integrity, Objectivity, Confidentiality and Competency.
• Internal Audit’s Quality and Assurance Improvement Programme.
• The Council’s Constitution, including the Financial Regulations and relevant legislation.

Write and present internal audit reports that are clear, concise, timely, accurate, reliable and factually correct, supported by sufficient reliable evidence. Reports are issued to chief officers, chairs of governing bodies and may be included in reports to the Council’s Governance and Audit Committee. Review and challenge the work of other Internal Auditors to confirm compliance with PSIAS and provide training where necessary. Train and develop internal auditors – day‑to‑day supervision and monitoring progress against deadlines, both for office‑based work and work at other locations. Keep up to date with internal audit techniques, methodologies, legislation, internal policies and regulations and maintain continuous professional development (CPD) as required by the Chartered Institute of Internal Auditors (CIIA) or CIPFA. Provide cost‑effective and practical advice, guidance and support to all Council personnel on matters related to internal audit and governance. As directed, undertake both pro‑active and reactive fraud investigations, including investigative interviews and providing evidence in court or internal hearings, and act in an advisory role to other investigating officers to promote compliance with the Council’s Counter‑Fraud Strategy and fraud legislation. Represent Internal Audit in an advisory/consultancy capacity, providing technical and control advice and support to working groups and task/initiatives; at disciplinary and court hearings as directed; at working groups, both internal and external; at meetings with members providing advice and training as necessary, e.g. to the Governance and Audit Committee; at briefings held with head teachers and chairs of governing bodies.

PROMOTING EFFECTIVE INTERNAL CONTROL

Assist the Audit Leads in meetings with heads of department to discuss and agree areas of inclusion in the internal audit plan.