Senior Internal Audit Specialist (2 positions)

Under general supervision of the Internal Audit Manager, conducts specialized audits of leases and contracts.  Conducts specialized audits of government departments and enterprises.  Conducts audits of the Community’s and Enterprise tenant’s books to ensure compliance with lease terms.  This job class is treated as FLSA Exempt.

 

50% of the job responsibilities will be related to the following three tasks:

· Reading and Interpreting Leases.

· Must be able to calculate CAM + percentage rent.

· Rent Calculations.

 

1.  Operations:  Assumes responsibility for special audit projects as assigned.  Participates in work activities involving complex and difficult audits.  Prepares, interprets and explains complex leases and legal contracts.  Assists the Internal Audit Manager in evaluating the design and effectiveness of internal controls. Assists the Internal Audit Manager with development and coordination of audit scheduling and sequence of audit spot checks with internal and external tenants.  Helps interpret audit results and develops recommendations.  Assists Internal Audit Manager with development and implementation of risk management processes and procedures.  Assists with preparation of auditing practices, policies and procedures manuals and instructions.  Audits the books of tenants to determine if they are in compliance with the terms of the lease.

 

2.  Audit Programs:  Prepares planning memos and audit test plans.  Executes operational audit programs that are approved by the Internal Audit Manager and Internal Audit Director.  Executes financial audit programs that are approved by the Internal Audit Manager and Internal Audit Director.  Executes internal control audit programs that are approved by the Internal Audit Manager and Internal Audit Director.  Executes forensic audit programs that are approved by the Internal Audit Manager and Internal Audit Director.  Executes compliance audit programs that are approved by the Internal Audit Manager and Internal Audit Director.  Assists with coordinating audit presentations as directed.

 

3.  Audit Reporting:  Prepares a preliminary annual audit calendar.  Prepares audit budgets.  Presents detailed audit reports for approval by the Internal Audit Manager and Internal Audit Director on all assigned audits.  Provides concise and complete documentation of audit testing and results derived.  Assists in the preparation and interpretation of complex financial and administrative reports under supervision of an Internal Audit Manager.  Prepares and submits accurate and complete planning memos to the Internal Audit Manager.  Prepares and submits accurate and complete audit plans to the Internal Audit Manager.  Conducts fieldwork to execute the audit plan.  Prepares and submits accurate and complete audit reports to the Internal Audit Manager.  Audit reports are presented with no grammatical or spelling errors.  Adheres to the audit timeline and reporting schedules.  Performs follow-up reviews as required.

 

4.  Miscellaneous:  Performs other job related tasks as assigned by the Internal Audit Manager or Internal Audit Director.

 Skills & Requirements:  A Bachelor's degree in Accounting, Business Management or closely related field is required, a MBA, Masters in Accounting or JD degree is preferred; AND

· A professional certification, (Such as CPA, CIA, CMA, CFE, Cr.FA, JD) or working towards a professional certification related to the field of accounting and auditing is required. A current license as a CPA or Attorney in the State of Arizona is preferred; or,

· An Arizona licensed Real Estate Broker or Sales Associate with property management or leasing experience.

· Experience:  Minimum 3 years experience as an auditor is required. Public accounting/auditing experience is preferred.  Minimum 3 years experience working with leases is required.

· Special Requirements:  Must obtain a gaming license during the first 6 months of employment.  May be required to work outside normal work hours including nights, weekends and holidays.  Must be willing to use personal auto (reimbursed for mileage) to travel to tenant’s locations.