Auditor-Senior Staff, Staff or Associate Staff

About the role

Responsible for providing risk-based, independent and objective assurance, advice and insight to Management and the Board of Directors through appraisal, evaluation and reporting of the adequacy and effective application of administrative, accounting, and operating procedures/controls and risk identification and analysis for the protection of all Association assets.

This position will be filled at one of three job grade levels—Associate Staff Auditor (job grade 7), Staff Auditor (job grade 8), or Senior Staff Auditor (job grade 9)—based on the candidate’s qualifications, experience, and Tri-State’s business needs at the time of hire.

Responsibilities

• Conduct routine audits of Association activities.
• Conduct complex or specialized audits of Association activities, external affiliated organizations, and vendors.
• Develop specialized audit programs and risk assessments for financial, contract, operational and/or information technology functions.
• Review procedures and methodologies and validate internal controls related to cycle counts, test counts or other audit techniques for verifying materials, supplies inventory and other physical assets.
• Examine tests, evaluate and provide advisory services on the development of financial, accounting treatment, administrative and operational controls, IT systems, programs and procedures.
• Prepare oral and written reports for management and the Board of Directors summarizing audit work, evaluating results and recommending corrective actions and improvements.
• Perform audit work for External Auditors under the Direct Assistance model, including financial process walkthroughs and control testing.
• Assist with and provide support to other auditing functions within the Association.
• Serve as audit coordinator for jointly owned project audits.
• Participate in the annual risk assessment and audit planning process covering financial, operational, contract and information technology areas.
• Plan, organize and direct the work of associate staff auditors and staff auditors on special/complex audits.
• Perform general management responsibilities in the absence of the Chief Auditor.
• Train and educate Internal Audit team members or other personnel on audit methods, internal controls, emerging risks or information technology as needed.
• Provide general supervision and engagement-specific direction, oversight and evaluation to assigned Internal Audit team members.
• Advise and collaborate with management on system upgrades, implementation and action plans.
• Participate in special projects, reports or teams.

Because Tri-State is an electric utility with continuous service obligations, regular, reliable and predictable performance of essential functions and the ability to work overtime at any time are essential.

Qualifications

• Education: Bachelor’s degree in accounting, finance, computer science, management or a related field.
• Certification: Must possess and maintain one of the following: Certified Public Accountant (CPA), Certified Internal Auditor (CIA), or Certified Fraud Examiner (CFE).

Knowledge, Skills, and Ability

• Expert-level knowledge of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF) mandatory and recommended guidance and IIA Code of Conduct.
• Expert understanding of AICPA Generally Accepted Auditing Standards (GAAS) to ensure accuracy, consistency and verifiability of auditors’ actions and reports.
• Expert understanding of the U.S. Sarbanes-Oxley Act of 2002 (SOX), Section 404 internal control over financial reporting (ICFR) and COSO’s Internal Control–Integrated Framework.
• Working knowledge of process flows and information technology systems for electric utility generation, transmission and mining operations and maintenance, energy markets, fuel management, and system interfaces with other business units.
• Ability to perform detail work with a high degree of accuracy in a timely manner.
• Strong written and verbal communication skills.
• Expert-level knowledge of computer-based financial/accounting/operations systems, data analytical and report-writing software, spreadsheets and/or programming languages.
• Effective interpersonal skills to relate proficiently with all levels of internal and external personnel.
• Ability to lead discussions, collaborate and solve problems to accomplish Association goals.
• Respect for and ability to exercise sound judgment in handling confidential data.
• Expert-level knowledge of Generally Accepted Accounting Principles (GAAP) and theory.
• Working knowledge of information systems controls and security techniques.

Experience

• Eight years of accounting, finance, budget, IT or related experience.
• Minimum four years of auditing experience.
• Experience with data analytics, statistical sampling methods and root cause analysis.

Other

• Willingness to travel as required (must possess a valid driver’s license).

About Us

Tri-State is a wholesale power supply cooperative operating on a not-for-profit basis, with member electric distribution cooperatives and public power districts in Colorado, Nebraska, New Mexico and Wyoming. Together with its members, Tri-State delivers reliable, affordable and responsible power and energy services to nearly a million electricity consumers across roughly 200,000 square miles of the West. Founded in 1952, Tri-State is headquartered in Westminster, Colorado, employing approximately 1,000 people across five states. Electricity is generated from coal, natural gas, hydropower, wind and solar, delivered via a transmission system that includes substations, telecommunications sites and nearly 6,000 miles of high-voltage transmission lines. As a member-owned and -governed cooperative, every member has a voice and an equal vote in the future of Tri-State.