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CHIEF OF AUDITS DEFINITON This position is based in the Office of the Virgin Islands Inspector General (VI Inspector General’s Office), Charlotte Amalie, St. Thomas, USVI. The position reports to the Virgin Islands Inspector General (VIIG) through the Deputy Virgin Islands Inspector General (DVIIG), who under the overall supervision and guidance of the VIIG, directs and administers the audits, investigations, and inspections undertaken by the VI Inspector General’s Office as mandated by Title 3, Chapter 40, Sections 1200 – 1206 of the Virgin Islands Code. The incumbent of this position serves as the lead auditor and is responsible for the management, planning, development and directing of audit programs and activities territory-wide. The Chief of Audits monitors the progress of ongoing audits and inspections. The incumbent is expected to ensure that audits are conducted in accordance with standards for audits of governmental organizations, programs, activities and functions, as prescribed by the Comptroller General of the United States. Work is performed with professionalism, technical competence and integrity. DUTIES (NOT ALL INCLUSIVE) • Manages the development of workload and staff assignment plans, and making preparations for the audits to be conducted. • Recommends and plans programs of internal and external audits within audit guidelines. • Develops and prepares guides for accomplishing objectives in individual and special audits, inspections, and risk analyses of departmental activities, functions and programs. • Manages, plans, directs and guides audit teams in performing internal and external audits and inspections. • Oversees the development of detailed audit programs setting forth the audit scope, objectives, staff assignments, and time/cost budgets. • Reviews, approves, or recommends to the VIIG and DVIIG approval of detailed audit plans depending on type and size of audit assignments and procedures prescribed. • Directs and participates in complex or sensitive audits and inspections, in the development of general or special audit guides, in the development and presentation of training programs, or in other special assignment required by the VIIG or DVIIG. • Performs final reviews of audit work papers to ensure that they adequately support audit findings and are in compliance with audit standards. CHIEF OF AUDITS Page: two • Reviews audit reports to ensure that they comply with formats established by the VIIG. • Appraises performance of assigned subordinates, recommends professional and job assignment development activities, and provides on the job training. Provides formalized training to groups of auditors on technical and administrative subjects on as needed basis. • Coordinates and participates with Federal audit staffs and independent public accountants to provide advice and guidance, and assist in improving the quality of audit effort relating to federal grant activities when assigned. • Performs other related work as required. FACTORS-1-KNOWLEDGE REQUIRED BY THE POSITION Comprehensive knowledge of internal and external auditing concepts, techniques, methods and procedures. Comprehensive knowledge of Generally Accepted Government Auditing Standards and Standards for Governmental Organizations. Ability to communicate in writing clearly and correctly through such forms as correspondence, briefing papers, reports, and issue papers. Ability to orally communicate, often in an advocacy role, audit findings, concepts and procedures to groups and individuals in the private and federal sectors. Ability to manage and direct several audit operations occurring simultaneously. Ability to plan and direct financial and management audits of large, complex operations, or organizations. FACTORS-2-SUPERVISORY CONTROLS Incumbent receives no direct supervision but is under the general guidance of the VIIG and DVIIG. The incumbent confers with the VIIG and the DVIIG on issues and matters of unusual complexity or great sensitivity. The Chief of Audits consults with the VIIG and the DVIIG for technical guidance and assistance relative to the scope, scheduling and location of audits to be performed and in making any changes or adjustments which may be advisable. The Chief of Audits also consults with the VIIG and DVIIG for guidance and assistance on administrative and staff training and development matters. CHIEF OF AUDITS Page: three FACTORS-3-GUIDELINES Generally Accepted Government Auditing Standards (GAGAS), the “Yellow Book”, accounting pronouncements and guidelines issued by the Governmental Accounting Standards Board, local territorial laws and regulations, and U.S. Federal laws and regulations, case laws, statutes, records of legislative hearings, and the procedures and practices of audit entities. The incumbent must frequently improvise guidelines because no precedents may be available that apply to the particular issue at hand. In these situations, the incumbent must exercise good judgment in determining the practices or procedures to be followed. FACTORS-4-COMPLEXITY The work of the incumbent concerns planning and directing audits and audit-related activities with respect to the programs and activities of the Virgin Islands Government. The VIIG’s programs and activities are mandated by law and encompass a wide area of audit activity and scope, which affect all areas of government in the Virgin Islands. The incumbent must develop, implement and manage audit approaches and operations and recognize the differences in these various approaches. Our goal is for these audits to provide an accurate and timely evaluation of a department’s program effectiveness, efficiency, and vulnerability to abuse. Each review and evaluation may involve one or more organizational component(s) of the auditee within the region, or may involve components on all islands. Each review and evaluation also may cover only a particular activity or they may cover operations or programs agency-wide and affect internal as well as external organizations and interests. FACTORS-5-SCOPE AND EFFECT The purpose of this position is to plan, manage, and direct audits of government programs and activities within an assigned locality, whether they are administered by departmental organizations and employees, quasi-governmental organizations, or individuals or firms in the private sector. The recommendations, conclusions and findings growing out of audits directed by the incumbent are the impetus for constructive changes in the audited entity's operations, practices or procedures. The audits contribute directly to the economical and efficient administration of the Virgin Islands Government, and are often considered by the legislature in formulating legislation impacting on various entities within the government. The Governor in formulating long and short-range program objectives and policies frequently consider the audits. CHIEF OF AUDITS Page: four FACTORS-6-PERSONAL CONTACTS Co-workers, top management officials in the government and key officials in federal and quasi- governmental agencies, contractor and grantee organizations, public accounting firms, Attorney General’s Office staff, professional organizations, and others. FACTORS-7-PURPOSE OF CONTACTS To exchange information on sensitive or controversial audits or auditing activities; to explain audit findings and recommendations having a government-wide impact on programs and activities; to defend audit findings or activities and to justify the allocations of funds and other resources for the auditing function. FACTORS-8-PHYSICAL DEMANDS Work is mostly sedentary. Incumbent may travel inter-island by aircraft. FACTORS-9-WORK ENVIRONMENT Work is usually performed in an office setting. MINIMUM QUALIFICATIONS Auditing. Master's Degree in Business Administration, Accounting or Finance, which includes twenty-one (21) credits in Accounting or Auditing subjects (up to three (3) credits of the twenty-one (21) may be in Business Law). Plus six (6) years professional experience in external/internal Auditing. OR Bachelor of Arts Degree in the above mentioned field with twenty-one (21) Accounting credits, plus CPA or CFE certification; plus six (6) years professional experience in external/internal OR Bachelor of Arts in the above mentioned field with twenty-one (21) Accounting credits, plus eight (8) years of increasingly responsible professional experience in external/internal Auditing.