BASIC FUNCTION: The Auditor will be expected to perform testing and manage aspects of the engagements for General Controls and application controls for both the Company and field locations. The Auditor will be responsible for conducting audits related to processes, SOX 404, risk assessments and training of staff auditors. In addition, this position will be able to formulate audit approaches to test areas assigned to review, as well as potential solutions for remediation.

DUTIES: AUTHORITY
IA is charged with ensuring the following Department objectives:
1. Compliance with established Company policies and procedures,
2. Adequacy and appropriate application of accounting and operating controls,
3. Accountability and safeguarding of assets,
4. Compliance of general business practices with applicable government laws and regulations,
5. Integrity and security of the Company’s data systems, and
6. Effectiveness and efficiency of business processes.

The Auditor will conduct the activities described below in support of the above Department objectives.

The work of Auditors is generally organized into review engagements of locations and processes, as well as business environments. These engagements generally consist of three phases 1) Planning, 2) Fieldwork, and 3) Reporting. The role of the Auditor in each of these phases is described below.

Planning: The Auditor is responsible for completing various aspects related to planning for the engagement. The Team Leader will assign the areas that the Auditor will be responsible for completing. In general, Auditors must be capable of completing the following items. I
• Generating and analyzing data from Company software and databases related to the entity being reviewed. I
• Conducting interviews with various Company personnel relevant to the area the Auditor is reviewing. I
• Use data gathered and interviews conducted to prepare a written report that will need to be presented to the Team Leader and will be incorporated into a formal planning document. I
• Performing any steps of the review engagement that may be conducted prior to the beginning of fieldwork.
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Fieldwork: The Auditor is responsible for performing various portions of the review as assigned by the Team Leader. I
• Review engagements generally have a written work program that outlines the steps and areas to be reviewed by the Auditor. Auditors should ensure that these programs are completed in a timely and thorough manner. I
• Completion of the work program will entail working closely with the client to gather, discuss, and analyze relevant information to the area under review. I
• Document with work papers the steps performed in the workprogram. Work papers must be of sufficient quality to be reviewed by external auditors as part of the Sarbanes-Oxley Act. I
• Preparation of memorandum to management regarding issues identified during the course of the review. I
• Review and thoroughly discuss issue memorandum with the client and Team Leader. I
• Participate in closing meeting with the client and other team members. I

Reporting: All Reporting is carried out by the Team Leader and is described below.

Team Leader:
• In the role of the Team Leader, the Auditor will supervise all other members of the team and manage all aspects of the engagement. I
• The Team Leader is responsible for preparation and issuance of the report summarizing the significant issues and management’s plans of action regarding issues identified during the course of the review. These reports are intended for the Company’s Senior Management and Audit Committee. II
• Conduct post review evaluations in conjunction with Department Management of each member of the team. II

Other:
Participate in projects to identify processes in need of improvement and facilitate and participate in improving these processes. I
This may involve work with personnel from other departments as a team to:
1. Map current business processes if applicable to analyze control processes
2. Measure processes through various metrics and identify gaps
3. Analyze metrics and gaps for improvement opportunities
4. Present improvement methods to Senior Management
5. Participate in redesign of processes and related business processes I
The Auditor may participate in other projects not specifically identified above in support of the department’s role of insuring a strong internal control environment and maintaining effective and efficient business processes. I