Directs the overall operation of the Management Audit Services (MAS) Department, including the responsibility for ensuring the integrity and efficiency of Metro policies and practices, the protection of assets and revenues, compliance with law, and adequacy of internal controls.

• Directs the overall activities of the Internal Audit Department to efficiently and effectively achieve its objectives 1) compliance with laws, regulations, grants, contracts, policies, procedures, etc.; 2) efficient and effective operations; 3) reliability of financial and operational data and information; and 4) safeguard assets and revenues while promoting ethics, helping to detect and deter fraud, and ensuring the integrity and efficiency of policies, practices, and internal controls

• Directs the Internal Audit function, including completion of reviews and audits which examine the integrity and protection of Metro's assets and financial resources; adequacy and effectiveness of Metro′s internal control structure, monitors transactions processes to ensure they are completed in accordance with established policies and procedures, and completion of mandated consolidated audits and close-out of call for project audits

• Directs the Information Technology Audit function, including system development life cycle audits; review of systems internal control structures to ensure they are adequate and effective; ensure the system is processing data that is reliable, accurate and complete; and review system environments to ensure they adequately protect Metro′s investment

• Directs the External Audit function, including completion of financial and cost audits of construction, A&E (Accident and Emergency), professional services, and other consultant proposals for new or changed work; ensures timely review and audit of contract/MOU (Memorandum of Understanding) close-outs and compliance, incurred cost, and pre-awards

• Establishes and directs Contractor Pre-Qualification unit responsible for evaluating proposed financial contracts, capacity, integrity, and performance to ensure established goals are met

• Ensures that applicable laws, rules, and regulations are followed, resources are effectively managed, and follow-up and corrective measures are implemented as recommended by Management Audit Services, Office of Inspector General (OIG), consultants, and other outside experts

• Establishes and monitors long-range goals, budgets, schedules, and strategies for internal, information technology, and external audits

• Ensures the timely and effective completion of all legally mandated audits, contract audits to support procurement of goods/services, grant audits, and operational/performance audits to recommend business process improvements

• Establishes and updates the departmental policies and procedures to ensure compliance with Metro's and the two audit standards that the department follows, including Government Audit Standards (issued by the Government Accountability Office (GAO)) and Internal Audit Standards (issued by Institute of Internal Auditors (IIA)), and ensure all audits are independent, factual, and objective

• Oversees Metro′s framework of internal controls

• Ensures efficient and effective management and utilization of resources, including financial and non-financial, while maximizing the assurance and consulting/advisory services provided

• Provides objective and independent recommendations to the Office of the CEO and senior management to promote and improve operations, risk management, governance, and control processes

• Directs the completion of the agency-wide risk assessment

• Develops annual comprehensive risk-based audit plan to set out the priorities of Management Audit Services consistent with Metro′s objectives and strategic direction

• Manages the reports to Independent Taxpayer Oversight Committees

• Prepares and presents reports and recommendations to management and the Board of Directors

• Develops and maintains an internal quality assurance, and improvement program for Management Audit Services that covers all aspects of the audit function and monitors its effectiveness

• Establishes Audit Charter and presents to Board of Directors for their approval

• Coordinates internal audit functions and projects with Metro departments, including OIG and outside audit firms, and recommends correction action and follow-up implementation

• Serves as audit liaison to outside governmental agencies and funding sources

• Maintains a good working relationship with federal, state, and local audit agencies and officials

• Contributes to ensuring that the Equal Employment Opportunity (EEO) policies and programs of Metro are carried out

  
  May be required to perform other related job duties

Knowledge of (defined as a learned body of information that is required for and applied in the performance of job tasks)

• Generally Accepted Government Auditing Standards

• International Standards for the Professional Practice of Internal Auditing

• Information Systems Audit and Control Standards or IT (Information Technology) Audit

• Federal Acquisition Regulations (FAR) Part 31 Cost Allowability Principles and Cost Accounting Standards

• Generally Accepted Accounting Principles, Buy America Compliance Requirements, United States Employment Plan, Prevailing Wage, etc.

• Federal, state, and local government contract, budget, finance, and audit theories, methods, principles, practices and ethics

• Applicable local, state, and federal laws, rules, and regulations governing public agencies

• Research and statistical methods

• Background investigation tools and techniques

• Modern management theory

• Project management principles and application

Skill in (defined as the proficient manual, verbal, or mental utilization of data, people, or things)

• Planning, organizing, and directing the work of a large-scale audit function

• Providing leadership and motivating staff

• Communicating effectively orally and in writing

• Making presentations to the public, committees, Board of Directors, etc.

• Compiling and analyzing complex data, identifying issues, recommending solutions, and evaluating outcomes

• Preparing comprehensive reports, analyses, and correspondence

• Writing, editing, and implementing policies and procedures

• Exercising sound judgment and creative problem solving

• Facilitating multi-department and external/internal meetings

Ability to (defined as a present competence to perform an observable behavior or produce an observable result)

• Meet tight deadlines while delivering quality work

• Provide advice on risk, governance, and control processes

• Represent Metro before the public

• Disseminate information, both oral and written, to the public

• Handle highly confidential information

• Interact professionally with various levels of Metro employees and outside partners

• Think and act independently

• Plan financial and staffing needs; make financial decisions within a budget

• Understand, interpret, and apply laws, rules, regulations, policies, procedures, contracts, grants, budgets, and labor/management agreements

• Supervise and train assigned staff

• Read, write, speak, and understand English

A combination of education and/or experience that provides the required knowledge, skills, and abilities to perform the essential functions of the position. Additional experience, as outlined below, may be substituted for required education on a two-for-one year basis. A typical combination includes:

Education

• Bachelor's Degree in Business Administration, Public Administration, Accounting, Finance, or a related field; Master′s Degree in a related field preferred

Experience

• Five years of relevant executive management-level experience conducting internal or external audits in a public or governmental entity

Certifications/Licenses/Special Requirements

• A valid California Class C Driver License or the ability to utilize an alternative method of transportation when needed to carry out job-related essential functions

• Certified Public Accountant (CPA), Certified Information Systems Auditor (CISA), or Certified Internal Auditor (CIA)

• Certified Fraud Examiner

The physical demands described are representative of those that must be met by the employee to successfully perform the essential functions of this job. Metro provides reasonable accommodation to enable individuals with disabilities to perform the essential functions.

Working Conditions

• Typical office situation

• Close exposure to computer monitors and video screen

Physical Effort Required

• Sitting at a desk or table

• Operate a telephone or other telecommunications device and communicate through the medium

• Type and use a keyboard and mouse to perform necessary computer-based functions

• Communicating through speech in the English language required