Western Michigan Chapter ISACA Job Postings

Midland - Risk Management - Senior IT Auditor
	Education: College Graduate
Location: Midland, MI	Salary: Unspecified
Experience: 5 - 7 Years Experience	Hours: FULL-TIME

Position Summary:
Responsible for all phases of an audit, including examination, documentation, analysis, exception identification and reporting. This position will have a specific focus on Information Technology audit. A Senior Auditor will supervise as well as perform, document and test internal controls, including compliance with Banking Regulations and internal controls over financial reporting under Sarbanes Oxley (SOX) rules with limited supervision. The purpose is to determine that the system of internal control is properly designed and to evaluate the operating effectiveness of internal controls. A Senior Auditor may also examine the accuracy and compliance of information reflected in the company's financial statement. Work schedule would generally be from 8 to 5 Monday through Friday, although additional time may be required. Ability to travel to different Bank locations as required.

Responsibilities and Duties:
Plans, executes and/or supervises audits in accordance with the risk-based audit plan. Reviews or performs audit procedures in an efficient and effective manner. Ensures that the execution of all audit activities: fieldwork, reporting and wrap-up phases are conducted in accordance with established standards. Follows up with business unit management to ensure complete and adequate remediation of audit findings. Maintains, updates and monitors SOX internal control documentation, audit programs, procedures and departmental policies in conjunction with the Director of Audit. Reviews and discusses audit findings with appropriate levels of management to ensure understanding and agreement. Participates on various task forces, projects or committees as requested. Advises management on establishing or maintaining internal controls within the organization. Develops effective working relationships within the department and the bank. Supervises assigned staff effectively and provides on-the-job training as necessary.

Describe Experience:
5 - 7 Years Experience
Relevant information technology, accounting, audit, banking and/or specialty experience with demonstrated proficiency.

Qualifications:
Ability to lead project with complex subject matter and possess strong problem-solving, decision-making, and analytical skills. Superior attention to accuracy and detail, with the ability to work under deadlines. Excellent oral and written communication skills with the ability to prepare clear and concise audit reports. In-depth knowledge of bank policies, banking laws, and regulatory compliance along with a general knowledge of all bank functions. Thorough knowledge of the professional auditing guidelines and practices as well as general accepted accounting principles (GAAP). Proficient with word processing and spreadsheet software applications, as well as familiarity with database and presentation software. ACL software knowledge a plus. An emphasis on increasing levels of responsibility with the ability to assess increasingly complex audit projects. Certified Information Systems Auditor (CISA), Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Financial Services Auditor (CFSA), other professional certification or an advanced degree in a relevant discipline required.

Physical Demand:
Standing and/or sitting for extended periods of time. Reaching by extending hand(s) or arm(s) in any direction. Dexterity required for manipulating objects and standard office equipment. Communication skills using the written and spoken word. Ability to see and hear within normal parameters. Ability to lift/maneuver 0-50 pounds occasionally.
Apply at www.chemicalbankmi.com

IS Assurance Senior Associate

Location: Grand Rapids, Michigan

To apply: Please visit our website at www.bdo.com

BDO serves clients through 37 offices and more than 300 independent alliance firm locations nationwide. As a Member firm of BDO International, BDO USA, LLP serves multi-national clients by leveraging a global network of resources comprised of 626 Member Firm offices in 110 countries. BDO International is a worldwide network of public accounting firms, called BDO Member Firms, serving international clients. Each BDO Member Firm is an independent legal entity in its own country.

The Audit Senior will be responsible for coordinating the day-to-day "in-charge" duties of planning, fieldwork and "wrap-up" to include the preparing of financial statements with disclosures, applying most areas of GAAP as necessary and documenting, validating, testing and assessing various control systems. This position is also responsible for acting as the client contact for basic questions and information and may be involved in reviews and agreed-upon procedure engagements. In addition, the Audit Senior will be responsible for completion of IS audits to include coordinating, performing and evaluating SOX IT and business cycle activities and acting as the liaison with the client organization’s IT staff.

Essential Duties/Functions

Control Environment:

· Applies knowledge and understanding of the collective effect of various factors on establishing or enhancing effectiveness, or mitigating the risks, of specific policies and procedures by:

o Applies knowledge of transactional flow and key transactional cycles to complete audit work;

o Documents, validates and assesses the design and operating effectiveness of the clients’ internal control system;

o Identifies and communicates suggested improvements to client internal controls and accounting procedures in an effort to reduces risk within the client organization;

o Supervise and reviews the work of audit staff

GAAP:

· Applies knowledge and understanding of governing principles; applying these principles to client transactions; and documenting and communicating an understanding and application of these principles by:

o Communicating financial statement disclosure requirements to clients;

o Drafting complex sets of financial statements with disclosures;

o Recognizing and applying new pronouncements to client situations;

o Identifying, analyzing and discussing alternative generally accepted accounting principles with the Manager, Senior Manager and engagement partner and the client, as needed;

o Identifying complex accounting issues and brings them to the attention of superiors for resolution;

o Coaching less experienced team members in new areas

SEC and PCAOB:

· Applies knowledge and understanding of SEC regulations and PCAOB guidelines, and documents and communicates the application of these principles by:

o Reading and reviewing clients’ SEC filings, ensuring accuracy and completeness, and also ensuring that all financial information is documented in the workpapers and through appropriate testing;

o Preparing required communications to the Client and the Audit Committee;

o Planning and executing Section 404 internal control audits including obtaining an understanding of the control environment, designing test plans, evaluating deficiencies and assessing the overall financial reporting control environment.

GAAS:

· Applies knowledge and understanding of professional standards; application of the principles contained in professional standards; and the ability to document and communicate an understanding and application of professional standards on an engagement by:

o Formulating and communicating the audit plan;

o Applying GAAS to a variety of complex issues and consults others as appropriate;

o Employing audit skepticism and determining when to reduce or expand testing;

o Utilizing BDO audit manuals as appropriate for the situation;

o Documenting deviations from BDO policy, with approval.

Methodology:

· Applies knowledge and application of BDO standards to guide effective and efficient delivery of quality services and products by:

o Coordinating the day-to-day conduct of the audit plan by ensuring the field work is executed and completed as planned, in accordance with timetable, with Firm’s policies and procedures and within budget;

o Applying BDO audit approach and methodologies, including tools and technology, to execute the audit;

o Identifying and proposing outcomes to critical issues.

Research:

· Applies methodology used to seek or maintain information from authoritative sources and to draw conclusions regarding a target issue based on the information by:

o Utilizing of internal and external research tools and selecting methodology for routine research requests;

o Researching complex areas of accounting, forming an initial opinion on the correct treatment independently and considering and documenting the impact on the client and audit engagement;

o Documenting and organizing complicated findings in a usable format, based on information obtained from Accounting Research Manager, BDO Assurance Manual, Yahoo Finance, etc.;

o Assisting the engagement manager with gathering appropriate information about the business and information system, including the accounting system, to form an adequate basis for the preparation of the audit strategy;

o Developing the draft Audit Engagement Planning Memorandum, audit programs and budgets;

o Collaborating with the engagement manager to establish the responsibilities of individual audit staff for specific areas of audit work

Information Systems:

· Supporting the audit engagement by analyzing the client organization’s programming, mainframe batch and online processes, server architecture, Internet functionality, database extraction, technology strategy, data communication and network security by;

o Planning and execution of audits of business cycles and client / server technology platforms (Unix, AS 400, Windows and mainframe) involving the evaluation of internal controls and identification of necessary actions through collaboration with appropriate engagement management;

o Utilizing suitable software tools to conduct data extraction, analysis and security reviews;

o Evaluating the IT and business processes for effectiveness and efficiency;

o Assessing information technology control elements to mitigate IT risks regarding the accuracy, completeness, confidentiality, integrity and availability of financial business information;

o Coordinating and performing SOX IT and business cycle activities including preparing test plans and segregation duty analysis and completing all appropriate documentation;

o Acting as liaison with IT team members of client organization to ensure full understanding of data flow, data integrity and system security;

o Presenting audit project plans and results to management through the development of effective reports and presentations

Supervisory Responsibilities:

· Provides verbal and written performance feedback to Audit Associates

· Supervises the work assignments of Audit Associates within assigned engagement team

Other duties as required

Education:

· Bachelors degree in Accounting or equivalent required

· Masters degree in Accountancy, Business Administration, Public Administration or other related field preferred

Experience:

· Two (2) to three (3) years of prior experience in public accounting required

· One (1) or more years of prior supervisory experience preferred

License/Certifications:

· CISA certification required

· CIA, CISSP or CFE beneficial

· CPA preferred

· Actively pursuing completion of CPA licensing required

Software:

· Proficiency in Microsoft Office Suite, specifically Word, Excel and PowerPoint

· Prior experience with various assurance applications and research tools beneficial

Other Knowledge, Skills & Abilities:

· Solid understanding and experience planning and coordinating the stages to perform an audit of a basic public and/or private company

· Knowledge of internal accounting controls and professional standards and regulations (GAAP, GAAS, Sarbanes-Oxley, etc).

· Understanding of the Control Objectives for Information and related Technology (COBIT) framework

· Exposure to management information systems technology, concepts, controls and practices

· Intermediate or higher understanding of the use of automated spreadsheets, word processing software and other audit-related software programs

· Familiarity with one or more ERP system

· Capable of performing new systems development audits, experience with networking and exposure to system security packages

· Strong verbal and written communication skills with the ability to adapt style and messaging to effectively communicate with professionals at all levels both within the client organization and the firm

· Ability to successfully multi-task while working independently and within a group environment

· Superior analytical and diagnostic skills and ability to break down complex issues and implementing appropriate resolutions

· Capable of working in a demanding, deadline driven environment with a focus on details and accuracy

· Solid project management skills