Internal Audit Principal

Transcription

1 WORK DESCRIPTION - DESCRIPTION DE TRAVAIL Position Number - Numéro du poste Position Classification Classification du poste AS-07 Department/Agency Ministère/organisme Position Title Titre du poste Internal Audit Principal National Occupation Code Code national des professions Auditors and Accountants (NOC 1111-A) Effective Date Date d'entrée en vigeur June 1, 2011 Organizational Component Composante organisationnelle Geographic Location Lieu géographique Job/Generic Number Numéro d'emploi / de générique GNAS06005 Supervisor Position Number Numéro du poste du surveillant Supervisor Position Title Titre du poste du surveillant Supervisor Position Classification Classification du poste du surveillant Language Requirements Exigences linguistiques Linguistic Profile Profil linguistique Communication Requirements Exigences en matière de communication Office Code Code de bureau Security Requirements Exigences en matière de sécurité This generic work description (GWD) covers the full internal audit life cycle: Risk Based Audit Plans (RBAP), IA Operations, Departmental Audit Committee (DAC)/Liaison, and Quality Assurance (QA) and Methods. In applying a GWD to a position the general rule is that it should represent around 80% of what is performed; there may be some aspects that not all positions at that level perform but generally it represents the nature and range of work. Since it encompasses a range of positions performing similar but not identical work not all jobs will perform all the functions in the work description. Organizational Context and Criteria Criteria: reports to a Director of IA Practice Management or Director IA Operations at the EX-01 group and level within a high or moderate complexity model organization/department; or directly to the Chief Audit Executive (CAE) in a low complexity model organization/department. RDIMS Page 1 of 7

2 manages audits and staff through subordinate IA Project Leaders (high complexity model/ organization/department) or through Senior IA Auditors (moderate or low complexity model organizations/departments); Staff complement to be between 4 and 10 Full Time Equivalent's (FTEs), Can be assigned the lead for the management of one or more IA functions (Risk Based Audit Plans (RBAP), IA Operations, Departmental Audit Committee (DAC)/Liaison, and Quality Assurance (QA) and Methods) in a high complexity model organization/department or multiple IA functions (more than two) in a moderate or low complexity model organization/department. Client Service Results - Résultats axés sur le service à la clientèle Management of the internal audit function and/or assigned components (i.e. Risk Based Audit Plans (RBAP), IA Operations, Departmental Audit Committee (DAC)Liaison, and Quality Assurance (QA) and Methods), in accordance with the Government of Canada (GoC) Internal Audit Policy Suite and professional standards. Note: The Internal Audit function provides Senior Management with independent assurance services on the effectiveness and efficiency of programs, policies and controls and compliance with the GoC policy requirements, industry standards and laws and regulations and provides recommendations to enhance management frameworks, risk management, controls and governance processes. Key Activities - Activités principales Directs the development of the Department's/Agency's annual RBAP and manages the development of supporting operational plans to achieve results. Manages internal and quality assurance audits, in accordance with the Treasury Board (TB) Internal Audit Policy Suite, and provides recommendations to senior management on the effectiveness and efficiency of risk management, controls and governance processes as well as compliance with government policies and standards. Presents and defends RBAP, QA results and/or IA audit findings to senior executives (including the Deputy Head) and the DAC members and provides expert advice and guidance on solutions to address complex issues and challenges. Directs research and the development aspect of audit methodologies and technologies to determine and test their applicability to the IA function; and directs the development and customization of manuals, methodologies, training and other technical work instruments; and ensures that these are in line with GoC directives. Manages the implementation of the IA Recruitment and Development program for the Branch; and represents the Department at external venues to discuss and make decisions related to GoC-wide initiatives (e.g. competency development, compensation, learning plans, and technical documents etc.) for the IA community. Manages the IA function s contribution to strategic level corporate planning and reporting documents such as the Departmental Performance Report (DPR), Report on Plans and Priorities (RPP), Branch Business RDIMS Page 2 of 7

3 Plans, Operational Plans, Management, Resources and Results Structure (MRRS), Mid-Year Reviews and strategic planning and reporting requirements, as part of the overall Integrated Planning and Reporting Cycle. Represents the Department and the Chief Audit Executive (CAE) at intra and inter-departmental meetings engaged in discussing and making decisions related to IA issues; provides input to departmental and/or GoC-wide proposed initiatives; and keeps members of the management team informed of results through the provision of briefings on the potential impact on audit operations. Manages the provision of strategic and management support to the DAC, confers with senior management and liaises extensively with the office of the Deputy Head to ensure the development of strategic agendas, the recording of decisions, the follow up on the decisions to ensure required action is taken, and reports to the DAC on progress. Provides advice and guidance to departmental managers on expectations and proposed responses to external auditors and manages the departmental and IA Functional relationships with external auditors. As a member of the IA management team, provides leadership in the identification, review and decision making relating to the IA function as a whole, including strategic level corporate planning and reporting; contributes to the development of holistic business and operational plans (i.e. financial, human and materiel resources) required to support all IA activities; and contributes to the planning and corporate reporting frameworks. Manages the work of staff through subordinate IA Project Leaders and/or Senior IA Auditors. Employee s Statement Déclaration de l employé I have been given the opportunity to read and comment on the content of this work description. J ai eu l occasion de lire et commenter le contenu de cette description de travail. Name of Employee Nom de l employé Signature Date Supervisor s Statement Déclaration du surveillant This work description accurately describes the work assigned to this position. Cette description de travail décrit adéquatement le travail assigné à ce poste. Name of Supervisor Nom du surveillant Signature of Supervisor Signature du surveillant Date Authorization Authorisation Name of Manager Nom du gestionnaire Manager s Signature Signature du gestionnaire Date RDIMS Page 3 of 7

4 Skill - Habiletés Intellectual Skill Knowledge of the principles and theories associated with the internal audit life cycle including risk assessment, policy development, program administration and quality management is required in order to participate as part of the IA management team and manage the internal audit function and/or assigned components (i.e. RBAP, IA Operations, DAC/Liaison, and QA and Methods); work collaboratively as a member of the management team and ensure a horizontal perspective is incorporated into the decision making process; establish priorities for audits based on the portfolio's risk-based internal audit strategy; speak to senior management and address management audiences and defend audit strategies, recommendations and results; validate and approve data gathering and audit methodologies; develop and/or approve sound and defensible reports for presentation to senior management and the DAC; direct and or contribute to the development of internal audit policies; lead and participate ingoc-wide audits/investigations; and represent the department at external IA venues and to contribute as an audit expert to GoC-wide initiatives. Management, leadership and project management skills are required to establish priorities for audits based on the portfolio's risk-based internal audit strategy and plans; develop terms of reference and project plans; and to determine resource requirements and establish objectives, criteria and methodologies. Management skills are required to lead and oversee the work of teams, provide advice and guidance, and to support recommendations on the resolution of complex issues. Knowledge of the department s and IA Function's strategic priorities, roles and responsibilities, interaction between organizational components, legislation, programs and activities, business processes, accountability mechanisms and governance processes is required in order to contextualize, vertically and horizontally, all the activities, risks and challenges facing the department; to identify and assess risks, deficiencies and areas requiring improvement; to provide expert advice and guidance to managers on alternative business strategies and mechanisms to improve efficiencies; and to analyze and present findings, observations and conclusions. This knowledge is also required to make risk-managed and costeffective recommendations to improve departmental activities. Knowledge of the DAC, its' governance structure and its' roles and responsibilities is required in order to review, edit, and approve audit reports and reports on special investigations prior to submission to the DAC as well as support to the CAE in presentations to senior management. Knowledge of the TB Internal Audit Policy Suite and Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF) for Internal Audit as well as the expenditure management cycle, and planning and accountability regimes of the GoC; government transformation initiatives; the Speech from the Throne; the Budget; and other strategic documents is required. This knowledge is used to lead the development of the portfolio's audit strategies that are in line with GoC-wide directives and represent the department in discussions with central agency officials. This knowledge is also used to contribute to GoC-wide initiatives (e.g. competency development, compensation, learning plans, and technical guidance documents etc.) for the IA community; support a continuous learning environment within teams; plan for and engage in ongoing professional development; and share knowledge within the IA community of practice, that contributes to the development of new methodologies and audit practices Knowledge of the legislation under which the department operates and conducts its activities as well as administrative legislative requirements as these apply to specific audit activities. These statutes may include the Financial Administration Act, the Public Service Staff Relations Act, the Public Service Employment Act, the Auditor General Act, the Federal Accountability Act, the Privacy and Access to Information Acts, and the Official Languages Act. This knowledge is used to understand the authorities of RDIMS Page 4 of 7

5 the Internal Audit function as well as to interpret provisions in terms of mandate and scope, to provide relevant recommendations for improvements to compliance, and to provide feedback for policy reviews and amendments. Knowledge of the GoC s Accountability Act and TB Transfer Payment policy is required in order to ensure that program decisions are efficiently managed and are managed in a manner that respects sound stewardship and the highest level of integrity, transparency and accountability. Communications skills are required to inform and influence members of the DAC, senior departmental and inter-departmental officials (i.e. Office of the Comptroller General (OGC), Office of the Auditor General (OAG)) and to discuss complex and sensitive risk-based audit strategies, plans and results as well as to defend recommendations. Communications skills are required to provide advice and recommendations to the Deputy Head, ADMs and other senior executives on solutions to recommendations which can involve such areas as management and information systems, operations, practices, risks, ethics and values, accountability and control mechanisms, risk management, internal controls, governance as well as on the decisions related to business strategies and plans. Professional writing skills are required to review and approve reports including validating audit working papers, processes, findings, evidence and conclusions. These documents address sensitive issues and must contain evidence-based recommendations in order to support Senior Departmental Executive decision making. Physical Skill Dexterity and coordination skills are required to operate a computer keyboard and mouse on a daily basis while reading and composing reports, papers and correspondence. Effort - Efforts a) Intellectual Effort Intellectual effort is required to lead the formulation of the annual RBAP which involves the review and analysis of changes in the audit universe, conducting risk assessment of audit entities and continually examining external factors which might necessitate change in audit priorities. Effort is required to keep abreast of the department s business lines, priorities, accountability mechanisms and governance processes in order to contextualize, vertically and horizontally, all the activities, risks and challenges facing the department to make authoritative recommendations to the CAE on audit priorities. This process takes several months, involves complex consultation and approval processes, and has to be completed before the beginning of each fiscal year. Intellectual effort is required to develop operational plans based on RBAP, reconcile the menu of planned audits with available resources and departmental level of risk tolerance; to develop resource budgets and schedules for each audit, ensure congruence, and consolidate these into an overall plan to be reviewed by the CAE. Intellectual effort is required to examine multi-disciplinary IA audit reports, and as an IA departmental authority, ensure that they meet the professional standards required by the OCG and the TB Policy on Internal Audit prior to being formally submitted to the DAC and to the Deputy Head. Effort is required to exercise considerable latitude with respect to the collection and analyses of data as well as the development of findings and recommendations in the conduct of independent and objective audits. RDIMS Page 5 of 7

6 Decisions and recommendations impact the efficiency and effectiveness of the management framework, risk management, internal controls, and governance processes of the entity being audited, the provision of supporting recommendations for their improvement; and indirectly affects the implementation of new or enhancements to departmental/agency policies, programs, processes and management governance structures. b) Physical Effort The work requires activities such as focusing for prolonged periods of time while working on a computer to carry out research and analysis. Frequency for individual activities varies depending upon the agenda of the day. Responsibility - Responsabilités Technical Resources Has custodial responsibility for protected and sensitive files used during the course of the Audit. Custodial responsibilities include storage and the application of security practices while in the possession of the audit team. Financial Resources Exercises direct authority and accountability for the assigned unit s budget(s) and allocated funds. Manages an operating budget and approves expenditures; presents, defends and negotiates resource requirements to meet operational requirements; conducts strategic risk management and contingency planning; and prepares business cases and accountability reports. Approves the hiring of contractors and the payment of invoices. Human Resources Manages the work of staff through subordinate IA Project Leaders and/or Senior IA Auditors. Leadership responsibilities include: establishing human resource plans to meet operational requirements; leading the recruitment process; approving learning plans; authorizing performance reviews; and resolving performance problems. Leads the work of multi-disciplinary departmental, inter-departmental teams and external contractors in the achievement of goals and objectives; approves project plans; monitors progress; and supports project staff in the achievement of objectives. Working Conditions - Conditions de travail Works in an office environment and uses a computer which involves operating a keyboard and being exposed to glare from a video screen. There is a need to travel regularly to conduct audits, reviews and studies. The work requires working on many complex issues at one time; dealing with demands for expert advice and guidance by departmental clients and colleagues; producing reports, briefing notes, and technical interpretative reports for senior management within short time frames; and dealing with electronic RDIMS Page 6 of 7

7 interruptions ( /blackberries). The work also involves establishing alliances and good working relationships within and outside the federal government and throughout the IA community. Additional Information Information additionnelle N/A RDIMS Page 7 of 7