INTERNAL AUDIT MANAGER

About the role

Auditing is the management function which independently examines and evaluates the adequacy and effectiveness of both operational and accounting controls and determines if these controls provide assurance that assets are safeguarded, promote efficiency and encourage adherence to policies and regulations.

Responsibilities

• Establish and maintain operational policies and procedures for the internal audit function.
• Develop and execute comprehensive plans to review, monitor and evaluate the managerial and internal accounting controls established for overall credit union activities.
• Manage and develop the internal audit staff.
• Perform audits of all credit union operations mutually agreed to by the Supervisory Audit Committee and/or the Vice President, Compliance.
• Investigate possible employee defalcations as outlined in Board Policy.
• Document appropriately the results of all audits, reviews and evaluations performed.
• Recommend improvement of managerial and internal accounting controls designed to safeguard resources, promote growth, operational efficiency and effectiveness, and ensure compliance with all applicable laws and regulations, including those of the State of Ohio, the Division of Financial Institutions, and the NCUA.
• Monitor the adequacy of action taken by management to correct reported internal control weaknesses and deficient conditions (reported by both internal and external auditors/examiners) and continue to review, with the appropriate management personnel, actions considered inadequate until the matter has been satisfactorily resolved.
• Manage external audit firms and supervisory examiners.
• Communicate directly to the Supervisory Audit Committee any matters considered to warrant its attention, acquainting the committee with any problems encountered and any significant uncorrected weaknesses in internal controls.
• Understand and follow Standards for Professional Practice of Internal Auditing.
• Perform training and make presentations to credit union employees and volunteers as needed.
• Work on special assignments and projects as needed.

Secondary Duties

• Serve on the Risk Management Committee as a non‑voting member.
• Manage Internal Auditors and Interns.

Qualifications

• High school diploma or equivalent (prerequisite).
• Bachelor’s degree in accounting, finance, audit, or a related field.
• Minimum of 5 years of auditing experience, preferably with a financial institution.
• Professional designation completed or in progress (CPA, CIA, CISA).
• Prior direct management experience (desired).
• Knowledge of fraud investigation (desired).
• Strong analytical and problem‑solving skills.
• Demonstrated ability to adhere to a strict code of ethics in handling confidential information.
• Understanding of current accounting (GAAP) and auditing (GAAS) principles.
• Ability to work with minimal supervision, take initiative, and meet prescribed deadlines.

Required Knowledge, Skills, and Abilities

• Customer service attitude and skills: team player, commitment, patience, enthusiasm, creativity, listening, comprehension, initiative, cooperation, attention to detail, resourcefulness.
• Professionalism: confidence, good judgment, appropriate demeanor and appearance, ability to interact with employees and members.
• Skills: problem solving, decision making, time management, interpersonal communications, presentation, organization.
• Certifications required once in the job: CIA, CPA, or CISA.

Physical Demands

The physical demands described are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Working Conditions

The work environment characteristics described are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.