Internal Audit Director

Under general supervision of the SRPMIC Tribal Council and the operational and administrative supervision of the Community Manager, provides leadership and management to the Tribal Government’s internal auditing functions.  Establishes the audit program objectives to ensure audit goals are met.  Reviews, approves, and conducts audit reports to ensure compliance with department standards and that audit reports meet the requirements of the Community, National Indian Gaming Commission (NIGC) and the Arizona Department of Gaming (ADOG) compact.  Establishes, implements, and enhances the audit policies, practices and procedures to abide by Community and generally accepted auditing standards and professional practices. Plans and directs the overall financial and fiscal compliance program. This job class is treated as FLSA Exempt..

1. Supervision:Supervises the IA staff and plans, prioritizes, schedules and coordinates workflow for the IA Managers.

• Reviews and gives final approval for staff Employee Performance Appraisal Reports (EPARs).
• Establishes performance standards for the Internal Auditors, thereby providing a Department wide set of guidance standards and development processes.
• Develops standard procedures to guide staff with audit responsibilities and responds to questions regarding assignments.
• Monitors staff effectiveness, recognizes achievements and corrects performance deficiencies as required.

2. Mentoring:  Mentors IA management and staff so they attain technical and customer service skills along with experience necessary to perform independently and attain further career progression goals.

• Reviews and approves the IA Managers programs for staff training.
• Monitors professional growth of staff and provides opportunities for increasing responsibility as staff capabilities grow.

3. Leadership:  Provides managerial leadership including, Government and Enterprise audit systems, how that guidance will impact the Casino operations, Government and Enterprises and how current and future systems can be best used for the benefit of the Community.

• Establishes benchmarks for improving the effectiveness of IA service delivery using industry benchmarks and Community needs.
• Develops and communicates Department goals and objectives to the IA staff and other constituencies as required.  Seeks feedback from the SRPMIC Council and Administration and incorporates ideas into the Department’s “vision” and mission. 
• Works with Division Managers to continuously improve operational policies, practices, procedures and methodologies.

4. Strategic Internal Audit Planning:  Develops, implements, and enhances a comprehensive strategic audit program.

• Establishes, monitors, and improves strategies and programs to enhance the effectiveness of the IA process.
• Provides strategic guidance to the IA operational function to enhance its effectiveness.
• Guides the establishment of “Best Practices” for IA services and tailors the support services framework to accommodate SRPMIC Government and Enterprise needs.

5. Operations:  Provides leadership to the IA Managers and staff regarding Department operational functions.Establishes and maintains an internal auditing staff with the capabilities to conduct internal operational audits of the SRPMIC Government and Enterprises including gaming operations.

• Develops and executes the annual audit plan and performs duties necessary to achieve the IA plan goals and objectives.
• Reviews, critiques, amends and approves all internal audits including compliance with IA control policies, procedures and Department standardization.   Considers recommendations by IA Managers.
• Assists with the selection of the audit firms and works with the Enterprise Executive Committees of the various Boards of Directors.  Coordinates and reviews all the external audits required for the Community and the Enterprises.
• Establishes reviews and updates all internal control policies, practices and procedures with recommendations from the IA Managers and in compliance with generally acceptable IA industry standards.
• Reviews existing and new IA products, services and procedures to ensure compliance with regulatory authorities.  Makes recommendations regarding policy and procedural changes or review as appropriate.
• Approves all scheduling and sequencing of audit spot checks. 
• Assigns special IA audits, reviews and projects as assigned.
• Works with executive committees of various Boards of Directors of the Enterprises as assigned by the Tribal Council or Community Manager.
• Completes audit assignments in an accurate and timely manner as directed by the individual engagement work plans. 
• Develops and applies the understanding of existing business processes, governmental operations and related controls through interviews and observations.
• Conducts audits as requested on departmental processes to identify ways to increase efficiencies and reduce costs.
• Develops process maps to illustrate informational systems and operational processes.
• Demonstrates a thorough knowledge and application of internal audit policies, practices and procedures.
• Makes recommendations for improvement of audit processes.
• Becomes familiar with the SRPMIC Government guidelines for the various SRPMIC Government Departments and Enterprises in order to effectively audit and provide assistance when necessary.
• Reviews and analyzes a variety of accounting transactions involving Federal, State and Community funded programs to validate transactions are recorded properly.
• Provides concise and complete documentation of audit testing and results.
• Complies with Governmental Generally Accepted Accounting and Audit Principles.

6.  Audit Reporting:  Provides concise and complete documentation of audit testing and results.

• Assists in the preparation and interpretation of complex financial and administrative reports.  
• Prepares and submits accurate and complete planning memos.
• Prepares and submits accurate and complete reports.
• Presents audit reports with no grammatical or spelling errors.
• Adheres to the audit timeline and reporting schedules.
• Performs follow-up reviews as required.

7. Audit Programs and Reporting:  Establishes audit objectives and programs to complete assigned audits.

• Provides regular reports to the Tribal Council and Community Manager regarding the IA function.
• Creates the annual IA calendar.   Reviews the annual audit calendar for potential high-risk areas susceptible to fraud or misappropriation of funds.
• Evaluates the IA control system to ensure it is functioning as planned and that it is updated as necessary to meet changes in operating conditions and requirements.
• Analyzes and approves all audit data for deficient controls, fraud or non-compliance with laws, regulations, policies, practices and procedures.
• Makes presentations to the Tribal Council, Administration, Enterprises, Investment Committee and other entities as required.

8. Miscellaneous:  Performs other job related duties as assigned by the SRPMIC Tribal Council or Community Manager.

Knowledge, Skills, Abilities and Other Characteristics:

• Knowledge of IA compliance and control process and procedures.
• Knowledge of the history, culture, laws, ordinances, customs and traditions of the SRPMIC.
• Knowledge of personnel management and personnel performance reviews.
• Knowledge of Generally Accepted Audit Standards (GAAS), Generally Accepted Accounting Procedures (GAAP) and Generally Accepted Government Audit Standards (GAGAS).
• Knowledge of generally accepted auditing standards and practices for government operations.
• Knowledge of general budgeting principles and practices.
• Knowledge of Financial reports, department organization charts and department source documents.
• Knowledge of Yellow Book auditing procedures.
• Knowledge of Circular A-133 federal audit requirements.
• Knowledge of GASB and FASB standards.
• Knowledge of statistical sampling methodologies.
• Knowledge of the COSO framework.
• Knowledge of the State Gaming Compact and NIGC Minimum Internal Control Standards
• Skill analyzing audits for content, compliance and needed recommendations.
• Skill developing department standards, policies, practices and procedures.
• Skill managing medium to large, complex auditing projects.
• Skill resolving auditing problems.
• Skill reviewing and evaluating financial & budget records.
• Skill with both verbal and written presentations and communication.
• Skill establishing and maintaining positive and effective working relationships with all levels of the Department and Community.
• Ability to develop short term “tactical” and long term “strategic” IA plans.
• Ability to mentor, supervise and provide leadership to an IA program and staff.
• Ability to write complex, cross-functional technical audit programs.
• Ability to use a personal computer including Microsoft Office.
• Ability to manage staff workflow in an equitable, efficient and successful manner.
• Ability to give concise and effective IA reports and presentations to a variety of audiences including the Tribal Council, Administration, Enterprises and other constituencies.
• Ability to effectively embrace change management.
• Ability to accurately diagnose auditing related problems and take appropriate and timely corrective action.

Education:  A Bachelors degree from an accredited college or university in Accounting, Finance, Business Management or a closely related field.

Experience:  A minimum of 10 years of progressively responsible professional management experience in internal auditing, finance, accounting or administration is required.

• 5 years supervisory experience in Accounting, Finance, Business or closely related field preferred, AND
• 5 years government auditing experience preferred, OR
• 5 years experience with a Regional and/or “Big Four” Accounting/Auditing firm.

Equivalency:  Any equivalent combination of education and experience that will allow the applicant to satisfactorily perform the duties of the job may be considered.Special Requirements:  May be required to work outside normal work hours including nights, weekends and holidays.

Prior to hire as an employee, applicants will be subject to drug and alcohol testing. Will be required to pass a pre-employment background/fingerprint check. 

"SRPMIC is an Equal Opportunity/Affirmative Action Employer" Preference will be given to a qualified: Community Member Veteran, Community Member, Spouse of Community Member, qualified Native American, and then other qualified candidate.

In order to obtain preference, the following is required: 1) Qualified Community Member Veteran (DD-214) will be required at the time of application submission 2) Qualified Community Member (must provide Tribal I.D at time of application submission),3) Spouse of a Community Member (Marriage License/certificate and spouse Tribal ID or CIB is required at time of application submission), and 4) Native American (Tribal ID or CIB required at time of application submission).

Documents may be submitted by one of the following methods: 

1) attach to application

2) fax (480) 362-5860

3) mail or hand deliver to Human Resources.

4.) email to [email protected]

Documentation must be received by position closing date. 

The IHS/BIA Form-4432 is not accepted. 

Your Tribal ID/CIB must be submitted to HR-Recruitment-Two Waters.