Senior Auditor

County of Orange; Santa Ana (CA); On-site; USD 90,000 - 130,000; Full time

Job summary

County of Orange's Internal Audit Department seeks a Senior Auditor to perform complex fieldwork on diverse engagements, including IT security, operational, and performance audits, under supervision of an audit manager. The role may lead other auditors on engagements and emphasizes planning, testing, and reporting with adherence to COSO, GAAP/GAAS, and GAO Yellow Book standards.

The ideal candidate has at least 2 years of audit experience and may hold CPA, CIA, CISA, or CFE credentials.

Qualifications

• Experience planning and conducting complex audit and advisory engagements with risk assessment and evidence collection.
• Ability to apply COSO Internal Control concepts and GAAP/GAAS in audit work.
• At least 2 years of audit experience; CPA/CIA/CISA/CFE credentials are highly desirable.

Responsibilities

• Perform complex fieldwork, including planning, interviews, walkthroughs, testing, and observations.
• Lead engagements and manage staff on multiple audits with timely reporting.
• Prepare and review workpapers for accuracy and completeness.
• Communicate findings and recommendations addressing root causes and process improvements.

Skills

Audit planning

Data analytics

COSO framework

IT controls

GAAP/GAAS

IIA GAAS Red Book

Education

CPA license

CIA

CISA

CFE

Tools

Data analytics tools

Microsoft 365

Engagement management apps

Job description

Senior Auditor

(Senior Accountant/Auditor)

Salary may be negotiable within the range listed above, based on position requirements and successful candidate's qualifications, subject to appropriate authorization.

OPEN TO THE PUBLIC

This recruitment will establish an open eligible list that will be used to fill current and future Senior Accountant/Auditor positions. The eligible list established may also be used to fill positions in similar and/or lower classifications throughout the County of Orange.

DEADLINE TO APPLY

This recruitment will be open for a minimum of five (5) business days and will close on Friday, September 18, 2026 at 11:59PM (PST).

ORANGE COUNTY INTERNAL AUDIT DEPARTMENT

The mission of the Internal Audit Department (IAD) is to provide highly reliable, independent, objective evaluations and business and financial advisory services to the Board of Supervisors and County management to assist them with their important business and financial decisions, and to protect and safeguard the County’s resources and assets.

IAD supports and assists the Board of Supervisors and County management in the realization of their business goals and objectives by testing and reporting on the effectiveness of their internal control systems and processes. County management relies on these systems and processes for safeguarding the County’s assets and resources, reasonable and prudent financial stewardship, accurate recording and reporting, and achieving the County’s goals and objectives.

THE OPPORTUNITY

Internal Audit Department is seeking an experienced Senior Auditor. The Senior Auditor is mainly responsible for performing complex fieldwork for a variety of audit engagements, including performance audits, in accordance with professional standards and under the supervision of an audit manager. May lead other auditors per engagement. Audit tasks include planning (subject research, risk assessment), performing fieldwork (interviewing employees/managers, process walkthroughs, testing of transactions, and observations), and preparing engagement communications/reporting.

Audits are generally performed in the following areas:

• Information Technology (e.g., security, change management, application controls)
• Operational (e.g., financial, compliance, governance)
• Performance (e.g., evaluation of efficiency, effectiveness, and economy of operations)
• Special Audits (e.g., Directed by the Board of Supervisors)

DESIRABLE QUALIFICATIONS & CORE COMPETENCIES

In addition to the minimum qualifications, the ideal candidate will possess at least 2 years of audit experience. A valid Certified Public Accountant (CPA) license, Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), and/or Certified Fraud Examiner (CFE) certification is highly desired, but not required.

Technical Knowledge | Technical Experience

• Experience planning and conducting complex audit and advisory engagements, identifying key risks and controls, monitoring project plans to ensure delivery in accordance with agreed timelines, and preparing/reviewing workpapers for accuracy and completeness
• Experience selecting and applying the appropriate tools and techniques for data gathering, analysis and interpretation, and reporting
• Understands the concepts of Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control – Integrated Framework during audit activities
• Knowledge of the technical aspects of financial, managerial, and cost accounting concepts, standards, systems, and reporting processes appropriate to audit engagements
• Knowledge of performance audit methodologies
• Experience applying performance audit standards to evaluate operational efficiency, effectiveness, and economy, including developing audit objectives, criteria, and evidence collection strategies
• Familiarity with using data-driven techniques and performance metrics to assess program outcomes and make actionable recommendations during performance audits.
• Understands general concepts of IT general and application controls in the areas of information security, change management, computer operations, and emerging cybersecurity risk
• Experience with automated engagement management applications, data analytics, and Microsoft 365 suite. Experience with standards and principles including Institute of Internal Auditors (IIA) Red Book, Government Accountability Office (GAO) Yellow Book (GAGAS), generally accepted accounting principles (GAAP), and generally accepted auditing standards (GAAS)

Problem Solving | Analytical Skills

• Presents findings and proposes recommendations that deal with root cause of issues and impact to the organization
• Skill and ability to independently conduct research and accurately interpret relevant data to formulate recommendations for modifying program policies and procedures
• Ability to operate in a fast-paced environment, multi-task while handling and prioritizing multiple projects, and meet deadlines with accurate and complete work product
• Analyzes and appraises the efficiency and effectiveness of business processes
• Uses critical thinking to identify and propose tactics for business process improvement
• Upholds, promotes, and applies professional standards, due professional care, independence, objectivity, and ethics when planning and conducting audit engagements

Leadership

• Assigns work to project members and monitors activities
• Provides clear and concise instructions to staff and others
• Effectively lead and review the work of team members on multiple projects
• Takes responsibility for making decisions in a fair and consistent manner that fosters a supportive working environment and maintains the integrity of agency operations
• Leads by example with regard to respect, helpfulness, and cooperation
• Strives for quality and excellence and encourages others to do the same
• Takes personal accountability for results delivered in areas of responsibility
• Continues professional development and utilizes relevant learning opportunities

Oral | Written Communication Skills

• Ability to communicate effectively with various levels of the organization, including staff, supervisors, and upper-level management
• Possesses strong verbal and written communication skills; writes with excellent spelling, punctuation, and grammar skills and articulates audit findings and recommendations in an effective manner
• Ability to organize and communicate technical and complex information in a clear and concise manner to individuals of varying backgrounds, personalities, and authority
• Listens effectively to others and shares technical knowledge with others
• Secures the trust of others through positive use of open communication
• Selects appropriate communication forms (verbal, non-verbal, visual, written) and media (face-to-face, electronic, paper-based)

MINIMUM QUALIFICATIONS

The Senior Accountant/Auditor classification includes the physical, mental, environmental and working conditions.

NOTE:

Foreign degrees require an evaluation of U.S. equivalency by an agency that is a member of the National Association of Credential Evaluation Services (N.A.C.E.S.).

RECRUITMENT PROCESS

Human Resource Services (HRS) will screen all application materials to identify qualified applicants. After screening, qualified applicants will be referred to the next step and notified of all further procedures applicable to their status in the competition.

Application Screening (Refer/Non-Refer)

Applications and supplemental responses will be screened for qualifications that are highly desirable and most needed to successfully perform the duties of this job. Only those applicants that meet the qualifications as listed in the job bulletin will be referred to the next step.

Structured Oral Interview | SOI (Weighted 100%)

The Structured Oral Interview is a timed assessment. Applicants will provide answers to job-related questions, which will be rated by a panel of subject matter experts using standardized evaluation criteria. Only the most qualified candidates will advance to the next step in the recruitment process or will be placed on the eligible list.

Eligible List

Once the assessment has been completed, HRS will establish an eligible list of candidates. Candidates placed on the eligible list may be referred to a selection interview to be considered for present and future vacancies.

Based on the County's needs, the selection procedures listed above may be modified. All candidates will be notified of any changes in the selection procedure.

Veterans Employment Preference Policy (VEPP)

The County is committed to providing a mechanism to give preferential consideration in the employment process to veterans and their eligible spouses and will provide eligible participants the opportunity to receive interviews in the selection process for employment and paid internship openings. Please review the policy.

REASONABLE ACCOMMODATION

The County of Orange is committed to providing reasonable accommodations to qualified individuals with disabilities. Individuals who require a reasonable accommodation during the application or selection process should notify the recruiter listed on the job posting as soon as possible. Documentation supporting the accommodation request may be required.

EMAIL NOTIFICATION

Email is the primary form of notification during the recruitment process. Please ensure your correct email address is included in our application and use only one email account.

NOTE: User accounts are established for one person only and should not be shared with another person. Multiple applications with multiple users may jeopardize your status in the recruitment process for any positions for which you apply. Candidates will be notified regarding their status as the recruitment proceeds via email through the GovernmentJobs.com site. Please check your email folders, including spam/junk folders, and/or accept emails ending with "governmentjobs.com" and "ocgov.com." If your email address should change, please update your profile at www.governmentjobs.com.

For specific information pertaining to this recruitment, contact Michelle Kozai at [e-mail] or [phone].

Orange County, as an equal employment opportunity employer, encourages applicants from diverse backgrounds to apply.