INTERNAL AUDITOR

Internal Auditor

Reports to: Executive Director of Finance

Position Purpose: The Internal Auditor plans, coordinates, and conducts internal audits of school and district financial

activities to evaluate compliance with applicable laws, regulations, Board policies, and district

procedures. The position assesses internal controls, identifies financial risks, safeguards assets, recommends improvements, and monitors corrective actions. Serves as the primary resource for school-level financial policies and procedures, providing training and technical assistance to school treasurers and administrators. Supports the annual external audit and promotes sound, consistent financial management throughout Rowan-Salisbury Schools.

Key Duties And Responsibilities

Internal Auditing and Financial Compliance

? Plan, schedule, and conduct periodic risk-informed internal audits of school and district

financial records, transactions, and procedures.

? Examine documentation and evaluate internal controls, cash handling, segregation of duties,

recordkeeping, and compliance with applicable requirements.

? Identify discrepancies, control weaknesses, and opportunities for improvement; document findings

and recommended corrective actions in written audit reports.

? Communicate audit results to appropriate administrators and Finance leadership; conduct follow-up

reviews to verify corrective actions.

? Promptly report significant financial irregularities, suspected fraud, misuse of funds, or material control

weaknesses through established district reporting procedures, maintaining confidentiality and

preserving supporting documentation.

? Conduct special audits, reviews, or investigations as assigned, within established district

procedures and appropriate reporting channels.

? Maintain complete, organized, secure audit workpapers and records.

School-Level Financial Oversight and Support

? Serve as the first point of contact and subject matter resource for school treasurers on school-level

financial questions, policies, and procedures.

? Provide guidance to school administrators and treasurers on financial transactions, supporting

documentation, accounting practices, and internal controls.

? Review monthly bank reconciliations from individual schools for accuracy, completeness, and timely

preparation.

? Review monthly or quarterly school Sales and Use Tax reports, as applicable, for accuracy and

reporting compliance.

? Research school accounting discrepancies and recurring compliance issues; recommend and follow

up on resolutions.

? Promote consistent implementation of school-level financial policies and procedures.

Training and Professional Development

? Provide onboarding and ongoing financial training for new and existing school treasurers and other

designated school personnel.

? Plan and facilitate periodic school treasurer meetings to address common issues, updates, and

best practices.

? Develop and maintain training materials, procedural guidance, and reference resources.

? Identify training needs based on audit findings, policy changes, and recurring school-level questions.

Financial Systems and Process Improvement

? Provide school-level support for School Funds Online and other applicable accounting

systems; coordinate troubleshooting as needed.

? Review school finance processes and recommend improvements to accuracy, efficiency, compliance,

and accountability.

? Assist with updating school financial procedures and implementing approved changes.

External Audit Coordination

? Coordinate preparation of school-level workpapers, records, schedules, and supporting

documentation requested by external auditors.

? Act as a liaison among school personnel, Finance leadership, and external auditors for school-level

financial matters.

? Assist with responses to audit findings and monitor implementation of approved corrective actions.

Special Projects and Other Responsibilities

? Lead or assist with special financial projects and compliance initiatives as assigned.

? Maintain current knowledge of public school finance regulations, internal auditing practices,

and accounting procedures.

? Perform other related duties as assigned by the Executive Director of Finance or appropriate

district leadership.

Qualifications

? Associate degree in Accounting, Finance, Business Administration, or a related field preferred.

? An equivalent combination of education and progressively responsible school finance,

accounting, auditing, or financial management experience may be considered.

? North Carolina public school finance experience preferred.

? Proficiency in Microsoft Excel and other Microsoft Office applications required.

? Experience with Sylogist financial software and School Funds Online preferred.

Knowledge, Skills, And Abilities

? Knowledge of accounting principles, auditing practices, internal controls, and financial reporting.

? Knowledge of North Carolina public school finance requirements and applicable district and

State Board policies.

? Ability to independently plan audits, analyze records, identify risks, document findings,

and recommend corrective actions.

? Strong written and verbal communication skills, including the ability to explain financial procedures

and deliver training.

? Ability to establish productive working relationships with school personnel, administrators, and

external auditors.

? Proficiency with spreadsheets, financial systems, and electronic documentation.

? Ability to prioritize competing assignments, meet deadlines, maintain confidentiality, and exercise

sound professional judgment.

? Commitment to professional integrity, accuracy, accountability, and responsive customer service.

Term of Employment: 12 months; full-time. Standard work hours are Monday through Friday, 7:30 a.m. to 4:30 p.m., subject to district policies and operational needs