Internal Auditor

SUMMARY

Develop and implement an Audit Plan to encompass all required gaming areas as well as those areas requiring additional attention. Conduct a risk analysis of the gaming operation to determine areas of high risk in order to assist the gaming operation in mitigating the risk associated with these areas. Conduct internal audits and perform necessary testing on the gaming operations' System of Internal Controls (SIC) as they compare to the National Indian Gaming Commission (NIGC) Minimum Internal Controls Standards (MICS) to determine the level of compliance with these standards. Reports of these audits will be in a format specified by the NIGC MICS Section 542.42(d) (2) (i)-(v), utilizing Generally Accepted Auditing Standards (GAAS) and those standards promulgated by the Institute for Internal Auditors (IIA). The Internal Auditor is an employee of the Grand Traverse Band of Ottawa & Chippewa Indians Government and is assigned to the Tribal Gaming Commission to assist in the regulatory function of that division

MINIMUM QUALIFICATIONS

• An Associate's Degree in Accounting or Business related field.
• Must have experience in auditing or compliance.
• Must have a valid unrestricted Driver's License and be insurable by the GTB insurance carrier.

ESSENTIAL DUTIES AND RESPONSIBILITIES

• Perform audits in accordance with the Audit Plan.
• Conduct follow-up audits approximately six (6) months following completion of initial audit to determine gaming operations' compliance with management responses to initial findings.
• Develop and implement audit techniques to continuously monitor certain indicators of the control environment for evidence on non-compliance and out-of-control situations.
• Develop monitoring techniques for continuous auditing of high risk activities (i.e., cash variances, theoretical hold variances, negative complimentary services, etc.).
• Audit findings are to be fact-based and not an opinion of the Internal Auditor (objectivity).
• Conduct both pre and post-audit meetings with Departments being audited in order to improve communication, clarify issues, and resolve problems.
• Review submitted Internal Control(s) from the gaming operation(s) prior to approval by the Tribal Gaming Commission.
• Perform audits on the basis of the annual audit plan to determine the current trends and the effectiveness, efficiency and adequacy of internal controls and compliance with prescribed operating procedures. Document results in accordance with acceptable audit practices.
• Issue audit reports concerning the status of audited control systems. Describe the scope of the audit performed, observed weaknesses or instances of non-compliance in the control systems, and make recommendations for correction or improvement.
• Discuss audit findings and recommendations with management of the area under audit and request written responses to audit reports. Follow-up on management's agreed-upon corrective actions.
• Communicate results of audits to the appropriate parties.
• Reviewing policies and procedures from the gaming operation(s) prior to approval by the Tribal Gaming Commission.
• Other duties as assigned by supervisor.

OTHER SKILLS AND ABILITIES

• Must have outstanding written and verbal communication skills.
• Good time management and organizational skills are critical.
• Excellent interpersonal skills with demonstrated patience, tact, and respect.
• Exceptional detail and follow-up skills.
• Work requires proficiency in computer literacy, preferably the Windows operating systems, and use of other computer software. Must have knowledge of MS Access database applications and ability to import and export files into and out of this database format.
• Must be able to read and understand financial statements.
• Advanced knowledge of applicable laws, regulations, rules, procedures, and administration is required.
• Multi-task oriented.
• Ability to quickly evaluate alternatives and decide on a plan of action.
• General knowledge of casino, slot, and table game control functions.
• Ability to effectively establish priorities and meet deadlines.

EDUCATION and/or EXPERIENCE

• Bachelor's Degree in Accounting or Business related field is preferred *
• Experience in auditing (can include managerial, internal or external auditing is expected).
• Gaming experience or knowledge is preferred.
• The Internal Audit Practitioner (IAP) designation and/or the Certified Internal Controls Auditor (CICA) designation are preferred.
• New hire or promotion to this position agrees to obtain one or the other designations within the first year of employment.

SUPERVISORY RESPONSIBILITIES

None

DRIVING REQUIREMENTS

• Must have a valid unrestricted Driver's License and be insurable by the GTB insurance carrier.

EQUIPMENT TO BE USED

General office equipment, such as calculators, computers, modem, copiers, fax machine, kobetron machine, phone system, etc.

TYPICAL PHYSICAL DEMANDS

Work requires sitting, lifting, reaching, walking, and lifting up to fifty pounds. Also requires manual dexterity to operate office equipment, keyboarding, copiers, etc. Should have corrected normal range of hearing and sight. Regularly requires verbally expressing or exchanging ideas of important instructions accurately, loudly, or quickly.

TYPICAL MENTAL DEMANDS

The employee uses judgement in identifying and selecting the most appropriate procedures to use, or in determining which of several established alternatives to use. Some deadlines are involved, so there is time pressure on occasion.

WORKING CONDITIONS

A good deal of work is performed in an office environment, but it is important to realize that some of that some of the work is on the floor of both casino properties and there is an expectation to be on-site on a regular basis.

COMMENTS

Native American preference will apply. Must be willing and able to pass a background investigation and a drug and alcohol urinalysis as a condition of employment. Adherence to strict company policy in regard to confidentiality is a must.

The above statements are intended to describe the general nature and level of work performed by people assigned to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and skills required of personnel so classified. Management retains the right to add or to change the duties of the position at any time through approved motion by Tribal Council. * Any qualifications to be considered as equivalents in lieu of stated minimums require prior approval of the Director of Human Resources.

Current Openings for Internal Auditor Jobs at Grand Traverse Band of Ottawa and Chippewa Indians