Director of Internal Audit

At The Salvation Army we honor the unique perspectives and contributions of every individual. We are dedicated to fair pay practices, ensuring equal compensation for equal work, regardless of gender, race, or other factors. Be part of something meaningful. Whether you're supporting those in need, assisting with disaster relief, or working in areas like finance or fundraising, each role offers a chance to make a lasting impact. If you're looking to align your career with your values, explore opportunities at The Salvation Army and help us create a brighter, more inclusive future for all.

Compensation Range: $160,774 to $200,968, based on experience.

Central Territory Headquarters LI

The Salvation Army Mission:

The Salvation Army, an international movement, is an evangelical part of the universal Christian church. Its message is based on the Bible. Its ministry is motivated by the love of God. Its mission is to preach the gospel of Jesus Christ and to meet human needs in His name without discrimination.

Job Objective:

Maintains organizational and professional ethical standards and ensures all internal audit activities are in compliance with The Institute of Internal Auditors'' International Standards for the Professional Practice of Internal Auditing (Standards). Responsible for conducting audits of procedures, records, and various documents thoroughly, independently, and precisely to ensure compliance with Salvation Army policies, regulations, procedures, and internal controls and safeguard organizational assets. Work involves directing a comprehensive internal audit program, including performance, operational, financial, and compliance audit projects; providing consulting services (i.e., advisory activities designed to add value in developing or modifying processes, procedures, and controls to minimize risk and achieve objectives). Provide direction to the development of the annual internal audit plan; provide ongoing training, coaching, and supervision to internal audit staff; identify and implement process improvement strategies; and support the organization's mission and vision by identifying, assessing, and reporting risks. Works independently with extensive latitude for initiative and independent judgment.

Essential Functions:

This job description should not be interpreted as all inclusive. It is intended to identify the essential functions and requirements of the position. Other job-related responsibilities and tasks may be assigned. Reasonable accommodation may be made to enable individuals with disabilities to perform essential job functions.

Internal Audit Department

• Direct supervision of Internal Audit Staff
• Approve and coordinate staff schedules
• Approves the multi-year internal audit strategy (including audit scope, emphasis and objectives, staff management and development, resource planning and technology support) and annual audit plan in alignment with the Army's overall mission, vision, and values; presents to senior management and the Audit Council for approval.
• Serve as Secretary of the Internal Audit Council
• Prepares and sends all correspondence conveying the decisions and rulings of the Audit Council until each audit item is resolved and the item and audit are removed from the Audit Council agenda.
• Back-up member of the National Audit Committee
• Member of the Territorial Audit Advisory Council
• Maintain open communication with territorial and command management regarding Internal Audit matters
• Ensure Department compliance with the Territorial Audit Department Charter.
• Regular review of Audit Software and coordinate upgrades
• Coordinate with THQ Information Technology staff and software vendor, as needed, to ensure the audit software is performing effectively and that there are no technical concerns with the implementation of the software throughout the Territory.
• Review and thoroughly comprehend the International Financial Accounting Standard (IFAS) and the International Finance Database.
• Approve and Audit Department annual operating budget

Internal Audits

• Approve and develop the schedule and frequency of audits (as also directed by Minute) to ensure that key risks are audited on a timely basis.
• Perform and control the full internal audit cycle, including risk management metrics and control management over operational effectiveness, financial reliability and compliance with all applicable directives and regulations
• Approve and finalize the internal audit scope incorporating TSA Minutes and develop annual internal audit plans
• Develop formalized PBC templates for various audit scopes
• Approve the scope/planning and complete internal audits and work with other team members to complete and schedule an audit.
• Approve the plan and final PBC list and complete the Audit of the Territorial Headquarters Finance Department
• Perform full-scope internal audit reviews of financial activity: verification of assets and liabilities bank reconciliations, review of financial statements, bank reconciliations, inventories, fixed assets, disaster services, and contracts. Review petty cash, backup for other cash assets, review receivables and payable journals, review of other liabilities and fund balance.
• Review of facilities when needed to note concerns that could negatively impact the financial condition of a unit
• Verify income and expenses by general audit procedures, including review of receipting material and expense vouchers and journal entries
• Verify personnel records such as I-9 documentation, payroll records and employee personnel files and time records.
• Schedule closing meetings and present audit findings to local Command Leadership
• Prepare audit reports and present approved audits via Audit Council.
• Perform analytics to identify high-risk audit areas and units
• Communicate to various territorial Section Head Leadership on areas of audit concern and high risk repeat findings
• Coordinate and conduct ad hoc investigations when special/confidential audits are requested by Command or Territorial Leadership.
• Assist Assistant Treasurer/Director of Investor Relations Business Compliance (AT/DIRBC) in coordinating the International Internal Audit
• Provide input in formulating changes to current Territorial and National Internal Audit Minutes and the development of new Minutes
• Approve the audit plan review of Corps, Area Command and institution audit reports.
• Reports to local command finance staff any deviations from standard and official Salvation Army policies/procedures where corrective action or resolution has not been indicated
• Exercises full and unrestricted access to all Salvation Army activities, records, property, contracts, and personnel necessary to fulfill the scope of audit responsibilities as established in the audit program and plan.
• Observe strict confidentiality in all personal or private matters concerning officers and employees, except where duty requires communication to be escalated.

Quality Assurance Review

• Oversee the USA Central Territory Quality Assurance Review (QAR) Audit as required by the Institute of Internal Auditors (every 5 years)
• Approve and develop QAR document
• Review QAR draft with AT/DIRBC and submit QAR draft for Audit Advisory Committee review
• Participate in completing the QAR for other USA Territories (on a rotating basis)

Risk & Fraud Management Responsibilities:

• Evaluate the effectiveness and contribute to the improvement of risk management processes. Works closely with the AT/DIRBC and senior management to understand the Army's current risk management environment and the corrective actions to address prior risks.
• Review all Loss of Funds reports. Provide appropriate corrective action recommendations to the appropriate Committee, Council or Board
• When material fraud, theft, or misappropriation is reported, conduct an assessment of the incident, preparation of an investigation plan, and management of the investigation to its conclusion. Prepare an investigation report which includes recommendations to the Audit Advisory Council and BOT regarding actions to be taken.
• Member of the Risk Management Committee
• Member of the Minute Review Committee

Training materials

• Pursues professional development and association memberships to keep current with current developments in internal audit, risk management and fraud investigation standards, procedures, and techniques.
• Benchmarks audit work processes and promote continuous process improvement.
• Manages the department's quality assurance and improvement program.
• Oversees the development and update of the department's audit manual to facilitate training of internal audit staff. Set expectations of internal audit staff to benchmark training develop requirements.
• Approve and implement update audit programs to ensure they consider organizational risks, operating policies and procedures, laws and regulations, international financial accounting standards (IFAS), the organization's finance manual, and best internal control practices.
• Ensures that operating policies governing internal audit and fraud, theft and misappropriation are reviewed annually and updated as required. Engage in continuous knowledge development regarding internal audit rules, regulations, best practices, tools, techniques and performance standards
• Provide audit training, coaching and guidance to all Internal Audit staff, both at THQ and Commands in conducting audits, audit software and other audit-related issues.
• Select and design field specific audit programs.
• Regular review of access to Audit software
• Approve and release Command training expectations on Audit Software
• Develop training plan for territorial internal audit best practices. Incorporate TSA Minutes and policies
• Conduct webinars for territory-wide Audit staff communicating audit policies, procedures and best practices
• Conduct webinars for Command staff to educate on audit best practices and address areas of risk
• Conduct specialized audit webinars for commands and units with repeat findings to assist with audit finding remediation

External Audits

• Review external independent audit reports and refer to Assistant Treasurer/DIRBC matters of escalation.
• Attend TCWG presentations to Commands regarding City Fund audits

Minimum Qualifications:

The requirements listed below are representative of the minimal knowledge, skills, and/or abilities required for this position.

Education & Certification:

BS degree in Accounting, Finance or another applicable business-related area from an accredited college or university, and current certification as a CIA (Certified Internal Auditor) or CFE (Certified Fraud Examiner)

CPA preferred.

Experience:

Ten years of financial or accounting auditing experience

Knowledge, Skills and Abilities:

Working Knowledge of Microsoft Word, Excel, Power Point and Planner (Office 365 suite)

Ability to become proficient in the use of audit software.

Ability to speak and understand English in a manner that is sufficient for effective communication with supervisors, employees, beneficiaries and customers and to perform the requirements of this job

Supervisory Responsibility:

Applicants must be able to supervise the work of an audit team and motivate and work with them to achieve desired goals

Physical Requirements:

The physical requirements described here are representative of those that must be met by an employee to successfully perform the duties of this job. Reasonable accommodation may be made to enable individuals to perform the duties of this job.

Physical requirements include: good speaking, hearing and vision ability, and excellent manual dexterity. Lifting, pulling and pushing of materials up to 25 pounds; requires bending, squatting and walking. May stand for extended periods

Travel:

Travel as needed to support and promote the programs of the department. Incumbent will travel up to 40% of the time.

Working Conditions:

Work is performed in a typical office environment. Full-time position; may require some weekend and evening work and travel.