Audit Supervisor (Clerk of the Court and Comptroller)

Minimum Qualifications

Bachelor s degree in Accounting, Business or related field. Five (5) years of recent and relevant experience in Auditing, managing projects. Master s degree preferred. Experience in training and developing associates is preferred. Professional certification in one or more of the following is preferred: Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) or Certified Government Auditing Professional (CGAP).

Recruitment Notes

The Audit Supervisor position entails advanced professional auditing work with some supervisory responsibility in the audit of various financial operations in Clerk of the Court and Comptroller (COCC) divisions, county departments, external government organizations with contractual relationships with the COCC and county. Lead various audits, delegate tasks effectively and provide guidance and mentorship to associates. Perform quality assurance reviews of audit workpapers and reports to ensure compliance with professional standards, county policies, regulations, and contracts, respectively.

PREFERRED QUALIFICATIONS

• Advanced degree (e.g., Masters of Business Administration).
• Professional certification in one or more of the following is preferred: Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), or Certified Government Auditing Professional (CGAP).

ESSENTIAL DUTIES AND RESPONSIBILITIES

• Responsible for overseeing difficult and complex audit programs, including major auditing assignments.
• Emphasis on planning, assigning, and reviewing the work of subordinate auditors conducting systematic and special audits (e.g., federal grant programs).
• Provides guidance and direction to auditors handling audits where irregularities are found.
• Handles administrative tasks such as reviewing and modifying audit program guidelines.
• Coordinates audit work with COCC and county departmental procedures.
• Represents the division in conferences and committees.
• Works under general supervision, with accountability for the professional and administrative management of major auditing assignments.
• Evaluated based on effectiveness in planning, progress, and quality of audit results.
• Plans and assigns work to professional auditors conducting regular and special audits across departments and agencies.
• Reviews audit reports and analyses for completeness and adherence to guidelines and standards.
• Attends exit conferences with COCC or external organization officials.
• Guides subordinates in conducting difficult audits and participates in complex or controversial audits.
• Testifies in court as an expert witness when required.
• Participates in decisions regarding changes to auditing policies and procedures.
• Coordinates division work with other divisions and represents the division in external meetings.
• Modifies and updates standard audit program guides.
• Conducts staff conferences to discuss audit policies and provide training.
• Ensures staff stays current with professional literature and developments in governmental auditing.
• Collaborates with management to develop or revise fiscal controls, systems, and procedures.
• Stays informed on laws, regulations, and standards related to internal and external audits.
• Develops comprehensive audit programs, ensuring alignment with standards, plans, budgets, and schedules.
• Performs related duties as required.

KNOWLEDGE, SKILLS, AND ABILITIES

Knowledge of:

• Thorough knowledge of governmental accounting, office management, and public/business administration as applied to governmental accounting.
• Thorough knowledge of federal, state, and local laws, ordinances, rules, regulations, and guidelines related to fiscal management of government agencies, including those funded by federal grants.
• Thorough knowledge of generally accepted accounting principles (GAAP), public finance administration, and internal control systems, including their development, installation, and audit.
• Thorough knowledge of auditing principles, practices, and procedures specific to public finance and governmental accounting.
• Considerable knowledge of the COSO framework and its components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities.
• Considerable knowledge of the organization and operational activities of departments and agencies subject to audit.
• Considerable knowledge of management principles and supervisory practices.

Skilled in:

• Strong analytical and problem-solving skills in accounting and auditing contexts.
• Proficient in applying GAAP and internal control frameworks like COSO.
• Skilled in supervising and mentoring audit teams.
• Effective written and verbal communication skills for reporting and presenting audit findings.
• Competent in developing audit strategies and procedures tailored to complex governmental operations.
• Skilled in interpreting and applying regulatory and compliance requirements in audit processes.

Ability to:

• Ability to coordinate and supervise an auditing staff to ensure high performance and morale.
• Ability to analyze and interpret accounting data and develop audit procedures for both specialized and general accounting systems.
• Ability to supervise the preparation of complete and accurate accounting reports and statements, including complex ones.
• Ability to promote and maintain effective relationships with departments and the public.
• Ability to communicate clearly and persuasively, both verbally and in writing.
• Ability to exercise sound judgment in applying audit standards and principles to complex auditing issues.
• Ability to contribute effectively to the development of departmental policies and procedures.
• Ability to stay current with laws, legal opinions, regulations, and standards relevant to audits of county departments and external agencies.

WORK ENVIRONMENT AND PHYSICAL REQUIREMENTS

Work is primarily performed in a professional office setting, with occasional assignments conducted at audit sites across various County departments, external organizations, or commercial entities. The role requires regular interaction with COCC staff, County agencies, contractors, and the public. Occasional travel within Miami-Dade County may be necessary.

The position is mostly sedentary but may involve walking, standing, or light physical activity during on-site audits. The incumbent must be able to operate a computer and standard office equipment, concentrate for extended periods, manage stress effectively, and meet critical deadlines. Visual and auditory acuity is required to conduct detailed reviews and analyses of financial records, reports, and related documentation. May involve light lifting (up to 10 lbs.).

NOTE

This description is a representative summary of major job duties. Additional responsibilities may be assigned as necessary.