Audit Consultant

About The Salvation Army

Mission Statement

The Salvation Army exists to share the love of Jesus Christ, meet human needs and be a transforming influence in the communities of our world.

Vision Statement

We are an innovative partner, mobilized to share hope wherever there is hardship, building communities that are just and know the love of Jesus.

Core Values

The Salvation Army Canada and Bermuda has four core values:

Hope: We give hope through the power of the gospel of Jesus Christ.

Service: We reach out to support others without discrimination.

Dignity: We respect and value each other, recognizing everyone's worth.

Stewardship: We responsibly manage the resources entrusted to us.

About the Position

The Audit Consultant performs advanced-level managerial professional internal auditing work including complex, professional internal audits, fraud investigations, data analysis, security and law enforcement assessments, risk assessments and control evaluations for the Canada and Bermuda Territory.

The work involves managing or conducting performance, operational, financial, and compliance audit projects and fraud investigations; providing consulting services to organizational.

management and staff; and providing significant input to development of the annual internal audit plan; all with emphasis on a risk-based approach designed to assist management in the attainment of their objectives. The Audit Consultant provides training, coaching, and supervision to internal auditing staff. All organizational and professional ethical standards are maintained. Please note that the position involves about 40% travel in Canada and Bermuda.

The Audit Consultant maintains organizational and professional ethical standards and ensures all internal audit activities comply with The Institute of Internal Auditors (IIA) Global Internal Audit Standards.

Manage planned internal audit assignments and professional practices/processes:

• The Audit Consultant will be required to conduct multiple types of engagements, including operational audits, consulting engagements, risk assessments, internal control evaluations, lead forensic and/or fraud investigations, and loss prevention analysis.
• Required to develop, enhance, and prepare complex audit programs.
• Develops criteria, reviews, and analyzes evidence, and documents client processes and procedures.
• Manages the identification and evaluation of the organization's audit risk areas and provides significant input to the development of a risk-based annual internal audit plan.
• Conducting the entrance conference at the beginning of each audit.
• Assigning audit guide sections or program steps to be performed by the staff member(s) assigned.
• Monitoring the day-to-day progress on work assigned (stopping unwarranted work and assigning follow-up work when necessary).
• Reviewing audit workpapers prepared by the staff member(s) assigned to ensure satisfactory completion and initialing to evidence the review.
• Upon workpaper review, preparing to‑do lists, or counseling the staff member(s) assigned as to additional testing, editing, further documentation judged necessary, or how unnecessary work can be eliminated in the future.
• Analyzes data to identify fraudulent/suspicious activity and provides solid recommendations to mitigate further risk.
• Analyzes evidence and information from accident and criminal investigations to determine cause and chronological order of events and to identify key contributing factors.
• Identifies, develops, and documents audit issues and recommendations for improvement using independent judgment concerning areas being reviewed.

Coaching and Training.

• Evaluating the efforts of the staff member(s) assigned providing or assisting in training, coaching, and guidance to internal audit staff in conducting audits and on other audit-related issues.
• Providing personnel evaluations as required/requested.

Communication of Internal Audit findings.

• Communicating audit findings to senior local management throughout the audit.
• Assembling the draft audit report, seeing that all points have a disposition, and determining those findings to be included in the report or those to be handled as minor findings. Clear and concise reports with complex issues summarized for the general audience must be completed.
• Keeping the audit director/ assistant director informed regarding the status of audits in progress and contacting the audit director/ assistant director regarding targeted audit completion and scheduling of the formal audit closing meeting.
• Presenting and communicating audit findings at the audit closing meeting and coaching local management with respect to responses, as required.
• Communicating the results of audit and consulting projects via written reports and oral presentations on a timely basis to senior management.

Maintaining and improving professional service delivery standards.

• Making recommendations on ways to improve the audit work process.
• Pursuing professional development opportunities, including external and internal training and professional association memberships, and sharing information gained with co-workers.
• Performing other work as assigned by audit management.

• Bachelor's degree in accounting or related field experience, plus a graduate degree or professional designation.
• CPA or equivalent and an audit designation such as Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA), Certification in Control Self-Assessment (CCSA), Certification in Risk Management Assurance (CRMA) or MBA is required.
• An alternative combination of education and experience may be acceptable.
• Ten (10) years of full-time experience in internal auditing, external auditing, operations, accounting, business analysis, or program evaluation at a senior level and at least five (5) years of senior financial management experience in a not-for-profit organization. As an alternative to senior financial management experience, the Audit Consultant must have ten (10) or more years of related experience including experience in fraud investigations, risk assessments, security and law enforcement, exception reporting, data analysis, loss prevention and audit.
• Extensive skills and knowledge with the IIA standards, code of ethics, Canadian accounting standards for not-for-profit organizations, Canadian GAAS, not-for-profit accounting rules, COSO internal control framework, COSO enterprise risk management framework, and the COSO fraud risk management framework, data analysis and advanced risk management and risk assessment techniques.
• The Audit Consultant must have a working knowledge of management information systems terminology, concepts, and practices, skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions, and extensive skill in planning and project management, negotiating issues and resolving problems. The Audit Consultant must be skilled in effective verbal and written communications.

• High energy, motivated, confident, and creative.
• Ability to work for prolonged periods at high levels of activity managing multiple tasks with varying deadlines.
• Ability to sit for 4 or more hours per day. Excellent reding comprehension and listening skills.
• The Audit Consultant will become aware of and need to address some of the most confidential issues the organization will deal with many of which could involve law enforcement agencies. The highest possible level of confidentiality, discretion, professionalism, and wisdom must be maintained.
• Advanced skills in conducting quality control reviews of audit work products.
• Extensive knowledge and skill in applying internal auditing and accounting principles and practices, as well as management principles and preferred business practices.
• Advanced fraud examination skills including experience in writing reports and preparing files for use in criminal and civil cases and experience in testifying in court.
• Knowledge of contemporary risk management and control techniques and working knowledge of contemporary control frameworks.
• Working knowledge of control and risk self-assessment facilitation techniques.
• Knowledge of management information systems terminology, concepts, and practices.
• Considerable knowledge of industry program policies, procedures, regulations, and laws.
• Advanced skills in negotiating issues and resolving problems.
• Computer skills, including word processing, spreadsheet, systems documentation, audit packages, and other business software to prepare workpapers, reports, memos, summaries, and analyses.
• Considerable advanced skill in effective verbal and written communications, including active listening skills and the ability to clearly and concisely present findings and recommendations for improvement.
• Strong technical audit skills, including advanced skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions.
• Ability to develop creative approaches and solutions necessary to solve complex problems.
• Ability to collaborate and build relationships across all business functions and levels of management, with internal and external stakeholders, including the external audit team, and to work effectively in a professional team environment.
• Excellent planning and project management skills, and ability to maintain composure under pressure while meeting multiple deadlines.
• Sense of urgency and drive to help TSA manage its risks and opportunities.
• Bilingual in French is an excellent asset.
• The candidate must have a current and valid driver's license and access to a vehicle.

Compensation

The target hiring range for this position is $88,205-$110,256, with the ability to progress to a maximum of $132,307. Placement in the salary range will be based on factors such as market conditions, internal equity, and candidate experience, skills, and qualifications relevant to the role.

Other Details

The Salvation Army will provide reasonable accommodation upon request. Please let us know if you have a need for any accommodation.

We thank all applicants and will contact candidates selected for next steps. Internal Applicants are strongly encouraged to notify their current supervisor when applying for a new position within The Salvation Army.