Senior Auditor I, II & III

Job ID: 7889

Business Unit: MTA Headquarters

Location: New York, NY, United States

Regular/Temporary: Regular

Department: Audit Services

Date Posted: Jun 27, 2024

Description

JOB TITLE: Senior Auditor I, II & III

SALARY RANGE: Senior Auditor I $87,123

S enior Auditor II $95,835 Senior Auditor III $105,419

HAY POINTS: 393, 496, 571

DEPT/DIV: Audit Services

SUPERVISOR: Audit Director / Audit Manager

LOCATION: 2 Broadway

HOURS OF WORK: 9:00 am - 5:30 pm (7 1/2 hours/day)

*This position is eligible for telework which is currently one day per week. New hires are eligible to apply 30 days after their effective date of hire. *

SUMMARY:

Senior Auditors conduct assurance, operational, consulting and contract audits with increasing levels of complexity and develop appropriate and value-adding recommendations in accordance with the Institute of Internal Auditors (IIA) standards, the International Professional Practices Framework (IPPF) for Internal Auditing, incorporating good business judgment and skills. They perform work in a professional manner, have developed and maintain a professional working relationship with clients, understand client business operations and have successfully completed MTA audits or similar. Senior Auditors are expected to assist in the supervision of junior Auditors I and II.

Level I

Conducts audits of up to moderate complexity, has successfully and timely completed them for at least three years, and is able to work independently during most aspects of the audit.

Level II

Conducts audits of moderate to high complexity, fully understands client business operations, has successfully and timely completed numerous MTA audits of a moderate and technical level for at least four to five years with one year of supervisory experience, and is able to work independently.

Level III

Conducts and has successfully and timely completed complex audits across multiple agencies and business functions for at least seven years with approximately two years of supervisory experience preferred, maintains, and expands a professional work relationship with clients, and demonstrates a strong understanding of the business operations across the agencies. Assists Audit Manager with supervision and guides assigned audit staff as needed on specific assignments.

KNOWLEDGE, SKILLS, AND ABILITIES:

Level I

• Good written and oral communication skills.

• Analytical, business judgment, and time management skills.

• Ability to interact effectively with departmental and agency staff and more senior management.

• Ability to perform assigned audit tasks timely and accurately.

• Knowledge of the IIA and the IPPF internal audit standards, as well as applicable governmental, MTA, and Audit Services specific regulations, policies, and guidelines.

• Knowledge of PC applications and computer-assisted audit techniques.

• Understanding of audit practices, including audit program and workpaper development, and ability to orient more junior staff as needed in these areas.

• Understanding of risk assessment.

  In Financial/Operational Audit Area:

  GAGAS, IIA Standards, Internal Control Standards (COSO), applicable City, State and Federal regulations, MTA and agency-specific policies, procedures, and guidelines.

  In the Technology Audit Area:

  Control Objectives for Information and Related Technology Framework (COSO ERM), applicable City, State and Federal Regulations; All-Agency and Agency-Specific Policies, Procedures, and Guidelines. Knowledge of PC based/Client-server (LAN) system applications; security software; IBM mainframe platforms; Telecommunications Technology. Understanding of MTA Information Services Policies and Procedures (SDLC methodologies/approaches). Proficiency in computer audit techniques and tools; PC based (Windows and DOS) applications.

  In the Contracts Audit Area:

  Federal Acquisition Regulations (FAR), and other applicable City (Directive 7), State and Federal regulations, MTA and agency-specific policies, procedures, and guidelines.

  Level II (Same as Level I with the following additional requirements)

• Demonstrates good analytical skills. Skilled in auditing, planning, organization, project management, time management and audit administration.

• Ability to interact effectively with inter/intra-agency management, audit professionals, and departmental staff.

• Ability to supervise/conduct assigned audits and special projects timely and accurately.

• Understanding of selected systems, applications, and technology environment supporting management and operational functions.

• Knowledge of Financial, Operational, Technology and/or Contract Audit areas or an equivalent combination of knowledge, including familiarity with: Level III (Same as Levels I & II with the following additional requirements)

• Excellent written/oral communication skills. Ability to interact effectively with inter/intra- agency management, departmental staff and external auditors and investigators.

• Excellent analytical skills. Skilled in auditing, planning, organization, project management, time management and audit administration.

• Ability to effectively supervise and coach assigned staff.

• Ability to address problems and tactfully bring them to management’s attention.

• Ability to conduct concurrent complex assignments timely and accurately.

• Understanding of effective audit practices including risk assessment, audit program and work paper development.

  RESPONSIBILITIES:

  Level I

• Conducts detailed analyses and review of audited operations or contracts to ensure timely audit progress.

• Assists in determining the extent of required audit testing, staff assignments, and projection of man-days required to complete audits. Prepares audit programs and suggests changes to such during the course of review, to ensure objectives of audits are achieved.

• Exercises some independent judgment on work assignments and interfaces on own with clients, develops and maintains a professional work relationship and understanding of their operations.

• Fully understands MTA policy and practice on audits including IPPF standards and how to apply them on audits, is able to explain procedures clearly to others, may aid and assist more junior members of the department.

• Understands the Committee of Sponsoring Organizations (COSO) model, which is the internal control framework of the MTA, and can incorporate the framework in the development of the audit program and audit recommendations.

• Prepares and/or reviews workpapers to ensure conclusions reached are supported by sufficient evidential data.

• Prepares audit report based on detailed analysis for inclusion in audit reports in a clear and professional manner; informs supervisors of results of audit steps in an accurate, complete, and timely manner.

• Validates and ensures proper documentation are uploaded in the GRC to close the recommendations.

• Assists in orienting new staff, as appropriate.

• Assists in or conducts special projects as needed and aids the department in whatever manner necessary for it to meet its business objectives. Other duties as assigned.

Level II

• Supervise and/or conducts detailed analyses and reviews of audited operations or contracts.

• Determines the extent of required audit testing, staff assignments, and projection of man-days required to complete audits. Prepares audit programs and suggests changes to such during the course of review, to ensure objectives of audits are achieved.

• Exercises independent judgment on work assignments.

• Conducts and/or supervises special projects as needed and orient staff as appropriate. Other duties as assigned.

Level III

• Supervise and/or conduct complex analyses and reviews of audited operations or contracts and/or fully leads special projects as needed, guides, coaches, and counsel staff.

• Prepares and critically reviews workpapers to ensure conclusions reached are supported by sufficient evidential data.

• Fully understands and applies the COSO ERM models, incorporates the frameworks in the development of the audit program and audit report recommendations as appropriate.

• Assists and supports the Audit Manager/Director in supervising audit staff, which may include direct supervision of staff on specific assignments. Other duties as assigned.

  EDUCATION AND EXPERIENCE: REQUIRED

  Level I

• Undergraduate degree in Accounting, Auditing, Computer Science, or other related business or operational field.

• Approximately three to four years of experience in financial/operational/technology contract type auditing or related industry experience and/or demonstrated performance as an Auditor II with successful and timely completion of audit assignments.

  Level II (S ame as Level I with the following additional experience)

• Approximately four to five years of audit experience and demonstrated performance as a Senior Auditor I with successful and timely completion of audit assignments. Minimum of one-year supervisory experience preferred.

  Level III ( Same as Level I and II with the following additional experience)

• Approximately seven years of experience and demonstrated performance as a Senior Auditor II with successful and timely completion of audit assignments. Approximately two years of supervisory experience preferred.

  PREFERRED:

• Master’s degree in a related field.

• Attainment of or in the process of attaining specific functional licenses or certifications in area of specialty if applicable (CIA, CPA, CISA, CGAP COSO etc.)

• Familiarity with the MTA’s policies and procedures.

• Familiarity with the MTA’s collective bargaining procedures.

  Level I

• Progress towards at least one certification preferred and/or graduate degree in business-related areas desired.

• Professional image and manner are essential in business operations.

• Must be able and willing to work throughout the MTA service area, often working on audit projects for considerable time away from “normal” office.

  Level II (Same as level I with advanced progress towards a Certification preferred).

  Level III (Same as Level II with the following additional)

• Attainment of at least one Certification.

• The ideal candidate should be able to assume Manager and/or Director’s responsibilities on an interim basis, as needed.

  OTHER INFORMATION:

  Pursuant to the New York State Public Officers Law & the MTA Code of Ethics, all employees who hold a policymaking position must file an Annual Statement of Financial Disclosure (FDS) with the NYS Commission on Ethics and Lobbying in Government (the "Commission")

  Equal Employment Opportunity

  MTA and its subsidiary and affiliated agencies are Equal Opportunity Employers, including with respect to veteran status and individuals with disabilities.

  The MTA encourages qualified applicants from diverse backgrounds, experiences, and abilities, including military service members, to apply.