4. To prepare appropriate working papers and files and maintain the audit software in a manner which supports the audit work undertaken.

Transcription

1 Isle of Anglesey County Council Job Description Job Title: Senior Internal Auditor Post Number: Directorate: Resources Service Unit: Internal Audit Grade: Scale Overall Job Purpose: To provide audit coverage across all services and functions of the Council and to undertake specific and, on occasions, complex projects as identified in the Strategic Internal Audit Plan and assigned by the Audit Manager and/or the Principal Internal Auditor, in order to assess the adequacy of governance arrangements, risk management and internal control. Principal Accountabilities / Key Tasks: 1. To undertake audit reviews related to the governance, risk management and internal control frameworks of the Council in line with the requirements of the Public Sector Internal Audit Standards. 2. To liaise with Directors and/or Heads of Service in the preparation of each audit review, managing and controlling the process to ensure performance targets are achieved. 3. To perform audit reviews by documenting systems of operation, assessing evidence and carrying out tests to evaluate the adequacy of governance arrangements, risk management and internal control. 3. To prepare audit reports for each audit review which identify potential weaknesses in governance arrangements, risk management and internal control, discussing those outcomes with Directors and/or Heads of Service and securing agreement to the related action plan. 4. To prepare appropriate working papers and files and maintain the audit software in a manner which supports the audit work undertaken. 5. To contribute to and undertake value for money studies as required. 6. To supervise and review the work of other members of the Internal Audit Team as directed by the Principal Internal Auditor and/or the Audit Manager.

2 7. To carry out follow up work as required, establishing the extent to which agreed audit recommendations have been appropriately actioned. 8. To advise sections and departments of the Council on governance arrangements, risk management and internal control. 9. To undertake CPD to maintain professional knowledge and skills as required by the Public Sector Internal Audit Standards 10. To represent the Audit Manager at inter-departmental meetings and working groups as required. 11. To maintain strict confidentiality in regard to all information relating to Council activities.

3 Position in the Organisation: Reports to: Responsible for: Staff supervised: Audit Manager / Principal Internal Auditor Internal Auditor (x2) as directed N/A Financial Resources Level: A,B or C? N/A Physical Resources Land and buildings - No./area Plant / Vehicles / Equipment No Information Systems No./volume: Value N/A Value Laptop Value N/A Delegation N/A Demands within the job: Physical demands The post holder has to undertake visits to Council properties on the Island as and when required. Physical Skills The role requires concentration and prolonged hours using appropriate computer software, analysing data, collecting, sampling and testing data, together with recording findings, reviewing evidence and understanding systems and report writing on a daily basis. The post holder must be able to lift boxes of files and move files to archive on a frequent basis. Mental demands The post holder must be able to collect and analyse information from varying sources and use results to provide solutions to identified issues. The post holder must have a sufficient level of judgement to be able to interpret very varied and highly complex data and to b e a b l e t o determine where the weaknesses and greatest risks to the organisation lay. The role also includes reviewing test results to determine trends and extrapolating results over the period of review to identify where improvements can be made or improved and recommend practical processes/strategies over the long term. The role includes the review and supervision of the Internal Audit Team members work. This includes ensuring that work is done in accordance with the mandatory Public Sector Internal Audit Standards, professional standards and the Council s Audit Manual and Audit Charter.

4 All audits undertaken are required to be project managed to ensure that they meet set deadlines. A key role is ensuring that all assigned reviews are undertaken to a high level of competency and within time and budget targets. The role involves providing advice and guidance to employees at all levels of the Council. Emotional demands The role involves being able to deal with the emotional demands associated with difficult/distressed people on occasions. Initiative & Independence The role involves making frequent decisions and exercising initiative such as how to collect and select data for audit sampling, how to gather evidence and assess its relevance, when to commence and progress allocated reviews and arrange meetings with managers and how and when to discuss and deliver findings and prepare debriefs with senior officers, managers and Heads of Service. The role requires significant independence to ensure the results of the review are objective, without bias and do not lack integrity. The job involves compliance with the mandatory Public Sector Internal Audit Standards (PSIAS), professional standards and the Council s Audit Manual and Audit Charter. Auditors are required to be aware on a daily basis of the requirements of the PSIAS, the Authority s Financial and Contract Procedure Rules, other regulations contained within the Authority s Constitution and other regulatory requirements whilst undertaking reviews. The post involves the ability to identify risks, lack of internal controls, investigate areas of risk, produce audit programs from knowledge gained and design efficient and effective ways to test for the information and be able to recommend appropriate controls and/or resolutions to the matters identified. The role requires a very high degree of initiative and professional independence. Language Requirements: Post is Welsh DESIRABLE (also see Welsh Language Skills post assessment) Spoken: Welsh Basic conversation / exchanging information Detailed discussion / interviewing / investigation Presentations Advocacy / representation English Basic conversation / exchanging information Detailed discussion / interviewing / investigation Presentations Advocacy / representation Other

5 Please Specify: Basic conversation / exchanging information Detailed discussion / interviewing / investigation Presentations Advocacy / representation Written: Welsh Recording simple messages / s Writing letters Preparing reports and public documents English Recording simple messages / s Writing letters Preparing reports and public documents Other Please Specify: Recording simple messages / s Writing letters Preparing reports and public documents Working Arrangements and Conditions: Working week: 37 hour per week, Mondays to Fridays, with (occasionally) some flexibility of hours to meet specific work demands. Contracted hours: 37 hour per week Spread: Mondays to Fridays Identified work base: Your principal work base is identified as the Council Offices, Llangefni. You may, however, be required or permitted to work anywhere within the Council's area on a permanent or temporary basis without additional time or payment for doing so. Normal work location Normally office based Office based but with some site / home / meeting visits Travelling Officer role with occasional visits to identified work base Business Travel No business travel Some business travel. Post holder provides own vehicle Some business travel. Council vehicle provided to post holder Post holder employed as driver / required to operate specialist machinery

6 Essential Car User Status Casual Car User Status Non Car User Status Exposure to disagreeable working conditions Environmental Minimal / normal office environment Some Significant Aggressive / difficult clients Minimal Some Significant Other Conditions: Work Flexibilities / Restrictions Politically Restricted Post: Yes No Home / Mobile Phone provided: Yes No Protective Clothing provided: Yes No Flexibility Your attention is drawn to the fact that in some cases particular duties and responsibilities are difficult to define and may vary from time to time without changing the general character of the duties and level of responsibilities entailed. In addition, it is a requirement of all employees that they accept elements of flexibility in duties and responsibilities and when necessary interchange within the organisation which will meet the changing needs and demands of the service. Such a requirement will enable the particular expertise of the post holder to be developed and maximised to the mutual benefit of both employer and employee.

7 Date of preparation of this job description document: July 2015 Richard Sadler Interim Audit Manager

8 Isle of Anglesey County Council - Person Specification 1. Education and Training The minimum educational requirements/professional or vocational qualifications for the post 1.1 Essential AAT or part qualified CMIIA or CCAB with at least five years relevant experience 1.2 Desirable Qualified CMIIA or CCAB or graduate with at least five years relevant experience. Any specific training required for the post Incl. Certification 1.3 Essential Knowledge of the Council s structure and systems across all functions, including being able to use the Council s financial and operational systems Knowledge of how local government operates across Wales and how it interacts with the Welsh Assembly Government and other public bodies. 1.4 Desirable The knowledge and application of computer audit techniques and the use of CAAT S (Computer Aided Audit Tools) Knowledge and use of data analytics in conducting transactional compliance testing on key Council systems and applications including financial systems The knowledge and ability to conduct referrals of potential fraud, including knowledge and application of the requirements of the Police and Criminal Evidence Act and other fraud related activities. 2. Key Competence Requirements Job related knowledge critical for effective performance 2.1 Essential At least 5 years experience of Internal Audit Knowledge of the Council s Constitution and the Public Sector Internal Audit Standards Knowledge of best practice in governance, risk management and internal control Ability to work independently on own initiative

9 2.1.5 Ability to work with minimum supervision to undertake assignments including identify missing controls, create working papers and recommend controls as well as giving guidance to managers on how best to implement recommendations based on complex systems and procedures. 2.2 Desirable N/A Specific skills critical for effective performance 2.3 Essential Ability to communicate effectively at all levels within the Council and external organisations with which the Council has a formal relationship Ability to demonstrate diplomacy, sensitivity and tact in dealing with staff at all levels and to identify with the role and objectives of a diverse range of services Proven analytical and problem solving skills Computer literacy skills sufficient to access and analyse data with the use of spreadsheets and to produce audit reports to a professional standard Effective time management skills and the ability to determine priorities Understanding of and experience of implementing a risk based system audit methodology in their work. 2.4 Desirable N/A Managerial skills critical for effective performance 2.5 Essential Must be able to project manage individual assignments to ensure that they are completed to time and are of the required standard. 2.6 Desirable Supervisory skills and experience desirable in an Internal Audit environment. 3. Personal Attributes Personal values and characteristics which should be demonstrated in performing the duties of the post 3.1 Essential Honesty, integrity, diligence and responsibility;

10 3.1.2 Demonstrate the highest level of professional objectivity in gathering, evaluating, and communicating information about the activities or processes under review; Respect the value and ownership of information they receive and to not disclose information without appropriate authority unless there is a legal or professional obligation to do so; Show prudence in the use and protection of information acquired in the course of their duties. 3.2 Desirable N/A 4. Personal Circumstances Job demands which, if not met, could constrain effective performance in post 4.1 Essential Must undertake 37 hours per week, Mondays to Fridays, with (occasionally) some flexibility of hours to meet specific work demands. 4.2 Desirable Must be able to drive and have daily access to a vehicle insured and available to be used for work. Suggested Advertisement publications; Local newspapers; Local Government Opportunities Institute of Internal Auditors 13 Abbeville Mews, 88 Clapham Park Road, London SW4 7BX Tel:

11 JOB TITLE: Senior Internal Auditor SERVICE GRADE OF POST: : Internal Audit Welsh Language Skills post assessment POST IS WELSH DESIRABLE (as noted on the job description) Tick the relevant box (at least one from each section, ie. (i), (ii), (iii), (iv) (i) Listening 0 No skills 1 Able to understand basic enquiries in Welsh [ Ble mae?, Ga i siarad â? ] 2 Able to understand a basic social conversation in Welsh 3 Able to follow routine conversations involving work between fluent Welsh speakers 4 Able to follow the majority of conversations involving work including group discussions 5 Able to understand all conversations involving work (ii) Reading 0 No skills 1 Able to read basic words and phrases, e.g. signs or short and simple notes 2 Able to read basic material involving work (slowly) 3 Able to read routine material with a dictionary 4 Able to read the majority of material in own area 5 Able to understand all material involving work (iii) Speaking 0 No skills 1 Able to conduct a general conversation [greetings, names, saying, place names] 2 Able to answer simple enquiries involving work 3 Able to converse with someone else, with some hesitancy, regarding routine work issues 4 Able to speak the language in the majority of situations using some English words 5 Fluent able to conduct a conversation and answer questions, for an extended period of time where necessary (iv) Writing 0 No skills 1 Able to write basic messages Diolch am y llythyr. Dyma gopi o r map 2 Able to answer simple correspondence with assistance 3 Able to draft routine text, with editing assistance 4 Able to prepare the majority of written material related to the area, with some assistance in ter m of revision 5 Skilled able to compete written work without the need for revision Whilst undertaking the post skills assessment there will be a need to look of the language skills of the team and the nature of the service and then justify why the post is not Welsh Essential.