H.3 Position Description for the Director of Practice Review and Internal Auditing

Job Functions

Range of Responsibility:

1. Performs and manages professional practice review and internal auditing projects. Work involves managing or conducting practice reviews as well as performance, operational, financial, and compliance audit projects; providing consulting services to Office of the Auditor General of Canada (Office) management and staff; and providing significant input to development of the annual internal audit plan; all with emphasis on a risk-based approach designed to assist the Auditor General in the attainment of the Office’s strategic objectives. Provides training, coaching, and supervision to Practice Review and Internal Audit (PRIA) staff.  Maintains all organizational and professional ethical standards and ensures that PRIA activities are carried out in compliance with the Office’s policies and procedures, as well as with the Institute of Internal Auditors’ (IIA) International Standards for the Professional Practice of Internal Auditing (Standards). Works independently under general direction with extensive latitude for initiative and independent judgment.

Other essential duties include, but are not limited to the following:

2. Assists the Chief Audit Executive (CAE) in the planning, organizing, directing, and monitoring of internal audit operations, including assisting in hiring, training and evaluating staff, and taking effective actions to address performance matters.

3. Manages the identification and evaluation of the Office’s audit risk areas and provides significant input to the development of a risk-based annual internal audit plan.

4. Manages the performance of audit procedures, including PRIA review programs, identifying and defining issues, developing criteria, reviewing and analyzing evidence, and documenting client processes and procedures.

5. Manages the PRIA audit staff in conducting interviews, reviewing documents, developing and administering surveys, composing summary memos, and preparing working papers.

6. Manages the PRIA audit staff in the identification, development, and documentation of audit issues and recommendations for improvement.

7. Communicates the results of audit and consulting projects via written reports and oral presentations on a timely basis to management, the Auditor General, and the Audit Committee.

8. Develops and maintains productive team-oriented client, staff, and management relationships through individual contacts and group meetings.

9. Pursues professional development opportunities, including external and internal training and professional association memberships, and shares information gained with co-workers.

10. Represents the PRIA team on organizational project teams, at management and Audit Committee meetings, and with external organizations.

11. Performs related work as assigned by the CAE.

Minimum Qualifications

Education and Experience:

1. Certified Internal Auditor (CIA), Chartered Professional Accountants of Canada (CPA), or other qualification.

2. Bachelor’s degree from an accredited university.

3. Six years of full-time experience in internal auditing, external auditing, operations, accounting, business analysis, or program evaluation, including three years supervisory or project management experience.

4. A graduate degree in business administration, public administration, or a related field, or a second professional certification in a related area such as information technology (IT) auditing, fraud auditing, or accounting may substitute for one year of required experience.  The combination of a graduate degree and a second certification may substitute for two years of required experience.

Must also have the following demonstrated knowledge, skills, and abilities:

1. Extensive knowledge of and skill in applying internal auditing and accounting principles and practices, and management principles and preferred business practices.

2. Considerable knowledge of the Institute of Internal Auditors’ (IIA) Code of Ethics and Standards.

3. Knowledge of contemporary risk management and control techniques and working knowledge of contemporary control frameworks.

4. Working knowledge of control and risk self-assessment facilitation techniques.

5. Knowledge of management information systems terminology, concepts, and practices.

6. Considerable knowledge of Office program policies, procedures, regulations, and laws.

7. Skill in conducting quality control reviews of audit work products.

8. Familiarity with the common indicators of fraud.

9. Skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions.

10. Extensive skill in planning and project management, and in maintaining composure under pressure while meeting multiple deadlines.

11. Considerable skill in negotiating issues and resolving problems.

12. Skill in conducting consultations and delivering on expected outcomes.

13. Computer skills, including word processing, spreadsheet, systems documentation, audit packages, and other business software to prepare working papers, reports, memos, summaries, and analyses.

14. Considerable skill in effective verbal and written communications, including active listening skills and skill in presenting findings and recommendations for improvement.

15. Ability to establish and maintain harmonious working relationships with customers, co-workers, staff, and external contacts, and work effectively in a professional team environment.

Preferred Qualifications

1. Experience in Office auditing, operations, or accounting, and in supervising and conducting audits in information systems and other areas pertinent to the Office.

Approved by:

Louise Bertrand
Chief Audit Executive
Office of the Auditor General of Canada

Name of director
Director
Office of the Auditor General of Canada

This job description is intended only to describe the general nature of the position and does not constitute an all-inclusive list of duties, nor of the knowledge, skills, and abilities required to perform the job.

Last modified:

2018-03-07