Central Washington University  The Department of Auditing & Control

        The Director of Auditing and Control will: manage and direct the CWU Auditing Department; plan institution audit programs; coordinate the overall University effort of evaluating and improving internal controls.  In addition, the Director will:

• Conduct formal training for University management, faculty, and staff on regulatory, internal control and fraud prevention issues.

• Review and direct audit programs which include financial compliance, operational, EDP, and program review audits.

• Conduct and direct investigations and special projects as requested by the President or the Vice Presidents.

• Issue final audit report and work through management to resolve audit findings and implement recommendations.

• Participate and provide advice to management and campus committees working to install or redesign administrative systems to ensure that accounting and operating controls are present.  It is the responsibility of management to see that appropriate controls are implemented.

• Work closely with Washington state auditors, federal and external auditors.

• Provide advice and counsel to senior (Deans and Vice Presidents) management on regulatory and fiscal policy.  Senior management will be responsible for disseminating policy decisions to their line.

• Identify fiscal, operational and management problems.  Report them to the appropriate Vice President and the President.  Problems will be resolved through the line management of the Divisions, or if there are University-wide implications, the issues will be discussed and resolved at the President's Cabinet.

• Supervise the staff of the Department of Auditing and Control

• 40%---Extract and manipulate accounting and financial data from complex information systems (FRS, SIS, LMS, WOS, etc.) to support audit findings and conclusion.  Review and evaluate these systems for data and access security.

• 35%---Perform and/or assist in conducting financial, compliance, operational, and Electronic Data Processing (EDP) audits.  Assist and/or participate in investigation of complaints and special projects and draft audit reports.  Determine appropriate procedures and samples for testing.

• 10%---Review and appraise procedural controls over revenues, expenditures, assets/liabilities and business principles.

• 10%---Review accounting records, audit files, policy statements, regulatory directives, state and federal requirements and other operating guidelines; analyze records and reports in accordance with auditing procedures and standards; use check lists and tests as necessary to compare performance with requirements.

• 5%---Perform other related duties as required.

   Basic Tasks:

• File paperwork, label and organize department records and work papers.

• Pull documentation to support FRS Detail from: Payroll, Accounts Payable, Human Resources, Student Accounts, Cashiers, and other miscellaneous departments depending on the Audit.

• Sort, label, and bind completed working papers for filing.

• Answer phone calls if needed and respond to requests.

• Create, Update, and Maintain Permfiles for CWU systems and departmental operations.

• Draft audit reports.

• Research Internet for sample policies, reports, standards, programs, etc.

• Extract data from FRS using Focus to prepare trend analysis, detail reports, audit samples, and other information.  Download selected data from other subsidiary systems.

• Build Access databases or Excel spreadsheets with data detail to sort and report findings.

• Perform basic audit procedures like trace a transaction, review documents for signatures, count cash and change funds, observe physical inventory procedures, etc.
  
  
• Perform and/or assist in conducting financial, compliance, operational, and Electronic Data Processing (EDP) audits.  Assist and/or participate in investigation of complaints and special projects and draft audit reports.  Determine appropriate procedures and samples for testing.
  
  
• Maintain the department web page.

• Creating and Updating flow charts for some of the As Is Process Mapping for the new systems.