Quinault Indian Nation
JOB TITLE: Internal Audit Director DEPARTMENT: Internal Audit SUPERVISOR: Executive Director PAY LEVEL:
BACKGROUND CHECK: Extensive RANGE: $72,800 - $100,000
STATUS: Exempt – Salary – Biweekly Pay
Serves as the Tribal and enterprise chief audit executive. Establishes, directs, designs, and
administers the internal audit policies and procedures for the Tribe and Tribal enterprises. Performs advance level professional internal auditing work as a key component of the Tribe’s governance
structure. Determine, direct, plan and supervise a comprehensive audit program including:
managing and conducting complex performance, operational, financial, compliance, and information
system audit activities. Provide consulting services to Tribal management and staff. Develop the
Annual Audit Plan, and provide ongoing training, coaching, and supervision to Internal Audit staff.
Develop and administer the department quality assurance program. Maintain organizational and
professional ethical standards. Work independently with extensive latitude for initiative and
EXPERIENCE, KNOWLEDGE, CERTIFICATION, SKILL AND ABILITIES:
Experience and Certification
? Bachelor's Degree in Accounting, Finance, Business Administration, or related field
? At least nine (9) years progressively responsible experience in auditing
? Five (5) years of supervisory or management experience which includes developing and
conducting training programs and training manuals
? Two (2) years experience in oral and written communications including making presentations
and preparing reports
? Professional certification as a Certified Internal Auditor (CIA) or Certified Public Accountant
? A graduate degree in accounting, finance, business administration or a related field
? Second certification (CPA, CIA or Certified Fraud Examiner (CFE) may substitute for one year of
? Active member in Community/Statewide/Federal professional associations
Essential Knowledge, Skills, and Abilities:
? Extensive knowledge of, and skill in applying, internal auditing and accounting principles,
theories, and practices; financial principles; management principles; and preferred business
? Considerable knowledge of the Standards for the Professional Practice of Internal Auditing and
the Code of Ethics developed by the Institute of Internal Auditors.
? Considerable knowledge of, and skill in applying, industry program policies, procedures,
regulations, and laws (i.e. National Indian Gaming Commission Minimum Internal Control
Standards and the gaming compact).
? Techniques, test, and sampling methods involved in conducting audits and the requirements set
forth in the Standards for the Professional Practice of Internal Auditing.
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? Knowledge of management information systems terminology, concepts, and practices. ? Automated accounting systems.
? Tribal government and grant administration, operations, and government budget techniques. ? Microsoft Windows, Word, and Excel.
? Collecting and analyzing complex data, evaluating information and systems, and drawing logical
? Considerable skill in effective verbal and written communications, including active listening skills,
and skills in presenting findings and recommendations. ? Extensive skill in planning and project management, and in maintaining composure under
pressure while meeting multiple deadlines.
? Considerable skill in conducting quality control reviews of audit work products (including audit
working papers and reports).
? Considerable skill in negotiating issues and resolving problems.
? Performing and verifying mathematical computations.
? Conducting and facilitating effective meetings.
? Ensure that all necessary risks, material audit findings, and areas of non-compliance with
policies, procedures, or internal controls have been identified in the audits conducted in the
? Establish and maintain harmonious working relationships with co-workers, staff, and external
contacts, and to work effectively in a professional team environment. ? Gather, analyze, and evaluate facts, prepare concise oral and written reports, and properly
? Appropriately handle damaging or sensitive information discovered during of an audit. ? Keep abreast of the changing needs of the Tribe and how departmental changes affect the
scope of audit plans and audit priorities.
? Effectively supervise and motivate staff at all levels with diversified backgrounds. ? Gain confidence and respect of management and staff through attributes such as
professionalism and positive attitude.
? Maintain current knowledge of developments related to business matters of interest to the
Internal Audit Department and new auditing techniques and practices. ? Direct activities of professional staff and motivate performance to achieve optimum outcomes. ? Exercise judgment effectively
DUTIES AND RESPONSIBILITIES
1. Design and implement department policies/procedures, organizational structure and required
2. Direct audit staff in the planning, organizing, directing, and monitoring of Internal Audit
operations, including: hiring, training, evaluating staff performance, and taking corrective actions
to address performance problems.
3. Direct the identification and evaluation of the Tribe’s risk areas and oversee the development of
the Annual Audit Plan, work schedules, and performance measures. 4. Direct the overall performance of audit procedures (including performance, financial, compliance,
operational and information systems audit activities) by identifying and defining issues,
developing criteria, reviewing and analyzing evidence, documenting client processes and
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procedures, reviewing audit working papers, and ensuring that professional accounting and audit
principles and standards are followed.
5. Direct the audit staff in conducting interviews, reviewing documents, developing and
administering surveys, preparing working papers, and identifying, developing, and documenting
audit issues and recommendations.
6. Develop, administer, and direct the department quality assurance program.
7. Perform complex independent analyses (financial, compliance, operational audits, and
information systems examinations and audits) of government, grant, and enterprise operations
including: examining records to determine the reliability and integrity of information; compliance
with policies, plans, procedures, laws, and regulations; the safeguarding of assets; and the
economical and efficient use of resources.
8. Communicate the results of audit and consulting projects via written reports and oral
presentations to management and the Tribal Council
9. Confer with management and the Tribal Council to review audit plans, audit results, and
recommendations to resolve audit findings.
10. Provide consulting services to department management (including serving on committees in an
advisory capacity) and the Tribal Council, and provide complex analysis on implementation of
new systems, procedures, and internal controls.
11. Coordinate the department’s work with the external auditors.
12. Develops and maintain productive client, staff, and management relationships through individual
contact and group meetings.
Must successfully obtain a gaming license through the Tribal Gaming Agency.