Evaluates systems of internal control over federal awards, including financial management, allowability of costs, procurement, time-and-effort documentation, cash management, and records retention; tests subrecipient and pass-through monitoring, including assessing single-audit and SEFA readiness and independently reviewing management's corrective action plan and summary schedule of prior audit findings. GAAP and FASB ASC 958, Not-for-Profit Entities), and an OMB Uniform Guidance (2 CFR Part 200) compliance perspective, develops and executes the annual risk-based audit plan, tests compliance with applicable laws, regulations, federal award requirements, and Association policies, and oversees the Association's fraud risk management program.