Purpose of Job
The purpose of this job is to conduct comprehensive and / or complex reviews of the operations within the Georgia Lottery Corporation (GLC) and with its service providers (when applicable). Duties include, but are not limited to: conducting internal audit activities focusing on identifying and addressing potential losses from fraud, waste, or abuse, examining and evaluating the effectiveness of internal controls, determining the adequacy and effectiveness of key systems and processes, providing recommendations for operational and control improvements, and performing other tasks as assigned by the Internal Audit Director.
Essential Duties and Responsibilities
The following duties are normal for this job. These are not to be construed as exclusive or all-inclusive. Other duties may be required and assigned.
Performs audit work in accordance with the International Standards for the Professional Practice of Internal Auditing. Adheres to the principles stipulated within The Institute of Internal Auditors’ Code of Conduct.
Participates in pre-audit planning and preparation including, but not limited to, conducting entrance conferences, evaluating the control environment, performing risk assessments, identifying the control activities, evaluating the information and communication systems, and identifying monitoring processes in place. These may be achieved through the development of questionnaires, interviews with appropriate persons in each audit area, and observations of functional activities.
Develops audit scope and objectives based on risk and control environment of the area / function being reviewed; creates an effective risk-based audit program for the activities being reviewed.
Obtains, analyzes, and appraises evidentiary data as a base for an informed, objective opinion on the adequacy and effectiveness of the system / process and the efficiency of the performance of the activities being reviewed.
Supports audit opinions and conclusions through the creation and preservation of audit workpapers.
Establishes and maintains productive relationships with management; effectively makes oral presentations to management during and at the conclusion of audit activities, discussing deficiencies and corrective action plans.
Works with management to develop SMART (specific, measurable, achievable, realistic, and timely) corrective action plans to remediate deficiencies. Performs follow-up activities as necessary to determine if appropriate corrective actions have been taken.
Prepares formal, written reports, expressing opinions on the adequacy and effectiveness of the system / process, and the efficiency of the performance of the activities being reviewed.
Analyzes the GLC’s existing and proposed operational procedures, processes, and systems and recommends improvements.
Prepares, maintains and updates data with the upmost confidentiality and security.
Minimum Training and Experience Required to Perform Essential Job Functions
Bachelor's Degree in Accounting, Business Administration, Criminal Justice, Finance, or Risk Management required with a minimum of five years of progressively responsible internal or external auditing or law enforcement experience is preferred. A professional certification (i.e. Certified Public Accountant (CPA), Certified Internal Auditor (CIA) or Certified Fraud Examiner (CFE) is desirable. Any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this job may be considered.
