Audit Consultant

The audit consultant performs advanced-level managerial professional internal auditing work including complex, professional internal audits, fraud investigations, data analysis, security and law enforcement assessments, risk assessments and control evaluations for the Canada and Bermuda Territory.

The work involves managing or conducting performance, operational, financial, and compliance audit projects and fraud investigations; providing consulting services to organizational management and staff; and providing significant input to development of the annual internal audit plan; all with emphasis on a risk-based approach designed to assist management in the attainment of their objectives.  The audit consultant provides training, coaching, and supervision to internal auditing staff while ensuring all organizational and professional ethical standards are maintained.

The senior internal auditor maintains organizational and professional ethical standards and ensures all internal audit activities are in compliance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards).

This position will manage planned internal audit assignments and professional practices/processes, provide coaching and training for staff, and manage significantly complex and sensitive communications related to audit findings.  Specific duties will further include:

• Conducting multiple types of engagements, including operational audits, consulting engagements, risk assessments, internal control evaluations, lead forensic and/or fraud investigations, and loss prevention analysis
• Developing, enhancing, and preparing complex audit programs
• Developing criteria, reviews, and analyzes evidence, and documents client processes and procedures
• Managing the identification and evaluation of the organization’s audit risk areas and provides significant input to the development of a risk-based annual internal audit plan
• Conducting the entrance conference at the beginning of each audit
• Assigning audit guide sections or program steps to be performed by the staff member(s) assigned
• Monitoring the day-to-day progress on work assigned
• Reviewing audit workpapers prepared by staff assigned to ensure satisfactory completion
• Upon workpaper review, preparing to do lists, or counseling staff  assigned as to additional testing, editing, further required documentation, and how unnecessary work can be eliminated
• Analyzing data to identify fraudulent/suspicious activity and providing recommendations to mitigate further risk
• Analyzing evidence and information from accident and criminal investigations to determine cause and chronological order of events and to identify key contributing factors
• Identifying, developing, and documenting audit issues and recommendations for improvement
• Evaluating efforts of assigned staff member(s)
• Providing or assisting in training, coaching, and guidance to internal audit staff
• Providing personnel evaluations as required/requested
• Communicating audit findings to senior local management throughout the audit
• Assembling draft audit reports, seeing that all points have a disposition, and determining those findings to be included in the report or those to be handled as minor findings.
• Keeping the audit director and assistant director informed regarding the status of audits in progress
• Presenting and communicating audit findings at the audit closing meeting and coaching local management with respect to responses
• Communicating audit results and consulting projects to senior management
• Maintaining and improving professional service delivery standards
• Pursuing professional development opportunities, including external and internal training and professional association memberships, and sharing information gained with co-workers
• Performing other work as assigned by audit management

• Bachelor’s degree in accounting or related field experience, plus a graduate degree or professional designation
• CPA or equivalent and an audit designation such as Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA), Certification in Control Self-Assessment (CCSA), Certification in risk Management Assurance (CRMA) or MBA is required
• Ten (10) years of full-time experience in internal auditing, external auditing, operations, accounting, business analysis, or program evaluation at a senior level and at least five (5) years of senior financial management experience in a not-for-profit organization.
• As an alternative to senior financial management experience, the audit consultant must have ten (10) or more years of related experience including experience in fraud investigations, risk assessments, security and law enforcement, exception reporting, data analysis, loss prevention and audit
• An alternative combination of education and experience may be acceptable

• Extensive skills and knowledge with the IIA standards, code of ethics, GAAS, not-for-profit accounting rules, COSO internal control framework, COSO enterprise risk management framework, and the COSO fraud risk management framework, CAAT’s
• Advanced knowledge and experience in risk management and risk assessment techniques
• Working knowledge of management information systems terminology, concepts, and practices, skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions
• Extensive skill in planning and project management, negotiating issues and resolving problems
• Excellent verbal and written communication skills
• High energy, motivated, confident and creative. Ability to work for prolonged periods at high levels of activity managing multiple tasks with varying deadlines. Ability to sit for 4 or more hours per day. Excellent reading comprehension and listening skills.
• Utmost commitment and ability to maintain confidentiality, and demonstrate discretion, superior professionalism
• Advanced skills in conducting quality control reviews of audit work products
• Extensive knowledge and skill in applying internal auditing and accounting principles and practices, as well as management principles and preferred business practices
• Advanced fraud examination skills including experience in writing reports and preparing files for use in criminal and civil cases and experience in testifying in court
• Knowledge of contemporary risk management and control techniques and working knowledge of contemporary control frameworks
• Working knowledge of control and risk self-assessment facilitation techniques
• Knowledge of management information systems terminology, concepts, and practices
• Considerable knowledge of industry program policies, procedures, regulations, and laws
• Advanced skills in negotiating issues and resolving problems
• Computer skills, including word processing, spreadsheet, systems documentation, audit packages, and other business software to prepare workpapers, reports, memos, summaries, and analyses
• Considerable advanced skill in effective verbal and written communications, including active listening skills and the ability to clearly and concisely present findings and recommendations for improvement
• Strong technical audit skills, including advanced skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions
• Ability to develop creative approaches and solutions necessary to solve complex problems
• Ability to collaborate and build relationships across all business functions and levels of management, with internal and external stakeholders, including the external audit team, and to work effectively in a professional team environment
• Excellent planning and project management skills, and ability to maintain composure under pressure while meeting multiple deadlines
• Sense of urgency and drive to help TSA manage its risks and opportunities
• Bilingual in French is an excellent asset
• The candidate must have a current and valid driver’s license and access to a vehicle
• This position requires up to 40% travel in Canada and Bermuda with some scheduled overtime