This role involves professional auditing work in the audit of various financial operations within Clerk of the Court and Comptroller (COCC) divisions, county departments, external government organizations with contractual relationships with the COCC, county, and audit assignments. The Associate Auditor independently performs assigned segments of financial, compliance, operational, and performance audits of entities subject to audit.
The incumbent applies Government Auditing Standards (GAGAS) and principles consistent with the International Professional Practices Framework (IPPF) issued by the Institute of Internal Auditors. Work requires the exercise of due professional care, professional skepticism, and independent judgment in evaluating governance, risk management, and internal control processes. Assignments are performed under general supervision and are reviewed for technical accuracy, adherence to professional standards, and overall quality.
PREFERRED QUALIFICATIONS
Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Government Auditing Professional (CGAP), or Certified Information Systems Auditor (CISA).
Experience applying Government Auditing Standards (GAGAS) in audit engagements.
Experience performing data analysis using Excel, Power Query, pivot tables, Microsoft Power BI, or other audit/data analytics tools.
ESSENTIAL DUTIES AND RESPONSIBILITIES
Participates in engagement planning activities, including risk assessment, process walkthroughs, and development of audit objectives and scope.
Assists in identifying key risks and evaluating governance, risk management, and control environments within audited entities.
Contributes to the development of risk-based audit programs tailored to engagement objectives.
Independently performs assigned audit procedures in accordance with approved audit programs and applicable professional standards.
Conducts interviews and walkthroughs with departmental personnel to evaluate processes and internal controls.
Evaluates internal controls for design and operating effectiveness and assesses whether planning, accounting, and control activities meet established standards and objectives.
Performs substantive, analytical, and compliance testing of moderate complexity.
Extracts, analyzes, and interprets financial and operational data to identify anomalies, trends, inefficiencies, or control weaknesses.
Analyzes audit evidence to form objective conclusions regarding system adequacy, effectiveness, and compliance.
Exercises professional skepticism, due professional care, and sound judgment in evaluating evidence and identifying issues.
Escalates significant issues, scope concerns, or quality matters to audit supervisors appropriately.
Prepares comprehensive, well-organized audit workpapers that meet professional documentation requirements and clearly support conclusions.
Performs self-review of workpapers to ensure completeness, clarity, and compliance prior to supervisory review.
Identifies and escalates quality concerns within engagements and participates in peer review activities as assigned.
Drafts audit observations including condition, criteria, cause, effect, and recommendations.
Prepares schedules, summaries, and supporting analyses for inclusion in audit reports and collaborates in the preparation of formal written reports on audit outcomes.
Participates in entrance and exit conferences and may present assigned portions of audit results and recommendations to management.
Assists in responding to management comments and refining report language.
Performs follow-up procedures to assess implementation and effectiveness of agreed-upon corrective actions.
Identifies opportunities to improve internal controls, compliance, and operational efficiency.
Contributes to the enhancement of audit methodology, analytics tools, and departmental processes.
Applies Government Auditing Standards (GAGAS), departmental policies, and applicable federal, state, and local laws and regulations.
Maintains objectivity, independence, confidentiality, discretion, and ethical standards in all audit activities.
May provide task-level guidance to Assistant Auditors; does not perform formal supervisory or performance evaluation responsibilities.
Performs related duties as required.
KNOWLEDGE, SKILLS, AND ABILITIES
Knowledge of:
Generally accepted auditing and accounting principles (GAAP and GAAS)
Governmental accounting practices and public finance administration
Federal, state, and local regulations related to fiscal and operational audits
Internal control systems and risk-based auditing frameworks
Skilled in:
Independently executing audit procedures and documenting results
Evaluating internal controls and identifying control deficiencies
Performing substantive and compliance testing
Analyzing financial, operational, and data-driven evidence
Drafting clear, logical, and well-supported audit findings and recommendations
Utilizing data analytics tools (e.g., Excel, pivot tables, Power Query) to support audit objectives
Communicating effectively in both written and verbal formats
Documenting audit findings and providing actionable recommendations
Performing detailed work with written and numerical data
Making rapid and accurate arithmetic calculations
Maintaining effective working relationships with departments and the public
Ability to:
Exercise independent professional judgment within assigned engagements
Apply professional skepticism and due professional care
Organize and manage multiple assignments and deadlines
Recognize when issues require supervisory escalation
Maintain objectivity, independence, confidentiality, and discretion
Adapt to evolving standards, regulations, and audit methodologies
Pay meticulous attention to detail for accuracy and compliance
Work collaboratively within a structured audit team environment
WORK ENVIRONMENT AND PHYSICAL REQUIREMENTS
Work is primarily performed in a professional office setting, with occasional assignments conducted at audit sites across various County departments, external organizations, or commercial entities. The role requires regular interaction with COCC staff, County agencies, contractors, and the public. Occasional travel within Miami-Dade County may be necessary.
The position is mostly sedentary but may involve walking, standing, or light physical activity during on-site audits. The incumbent must be able to operate a computer and standard office equipment, concentrate for extended periods, manage stress effectively, and meet critical deadlines. Visual and auditory acuity is required to conduct detailed reviews and analyses of financial records, reports, and related documentation. May involve light lifting (up to 10 lbs.).
NOTE
This description is a representative summary of major job duties. Additional responsibilities may be assigned as necessary.
As part of the selection process, candidates may be required to complete a written assessment designed to evaluate competencies relevant to current and/or future opportunities within the organization. Assessment results may be used to determine appropriate placement and/or interview selection.
For questions regarding this job posting, applicants may contact the Clerk of the Court and Comptroller Human Resources Department at [email protected].
