Chief Internal Auditor, San Diego City Employees' Retirement System (SDCERS)- I1802(Unclassified)

Please see instructions on how to apply in the Selection Process section of this bulletin as this position cannot be applied for online.

The City:
With more than 1.3 million people, the City of San Diego is the eighth largest city in the United States and the second largest in California. The City of San Diego's strong economy, diverse population, great educational institutions, unsurpassed quality of life, and world-renowned location makes it the ideal place to work, live, and play. With its great weather, miles of sandy beaches, and major attractions, San Diego has something to offer for everyone.
 
The City's Mission, as found in our Strategic Plan, is "To Effectively Serve and Support Our Communities." Our core values are Integrity, Service, People, and Excellence. The City's Vision is "A World-Class City for All."
 
As one of the region's largest employers, the City of San Diego has a combined Fiscal Year 2017 operating budget of approximately $3.3 billion and employs approximately 11,000 highly dedicated employees. Additional information about the City of San Diego can be obtained on the City's website: www.sandiego.gov.
 
The Department:
SDCERS was established in 1927 by the City of San Diego, and provides retirement, health insurance, disability and death benefits to its members and their beneficiaries.  The System serves approximately 20,000 total members from its three plan sponsors: the City of San Diego, the San Diego Unified Port District, and the San Diego County Regional Airport Authority. 
 
SDCERS is governed by a thirteen-member Board of Administration comprised of:

1. seven members appointed by the Mayor and confirmed by the City Council,
2. one City management employee appointed by the Mayor,
3. one active Police Safety member elected by active Police Safety members,
4. one active Fire Safety member elected by active Fire Safety Members,
5. two active general members elected by active general members, and
6. one retiree member elected by retired members. 

• To be the leader among public retirement systems in providing to all participants the most customer friendly, efficient services.
• To achieve and maintain a fully funded system.
• To operate efficiently in a manner that fulfills its fiduciary responsibility and contributes to the effectiveness of SDCERS.
• To communicate Board issues, decisions and positions in an open and honest manner to all appropriate levels of government.
• To diligently pursue and preserve the independence of the retirement system.
• To apply the optimum use of technology in all operations.

• Develops an annual audit plan based upon a system-wide risk assessment process and develops and updates audit programs;
• Conducts audits in support of the plan;
• Participates in an advisory capacity in the planning, design, implementation, or major modification of organizational and information system projects to determine whether adequate controls are incorporated, adequate testing is performed, and the intended purpose of the project is met;
  • Prepares formal audit memoranda, reports, and presentations detailing deficiencies and recommendations for corrective action to improve operations and ensure sound internal control; discusses findings and recommendations with appropriate management personnel and plan sponsor staff; includes review comments and auditor responses in audit reports;
  • Makes presentations to the Audit Committee on the results of audits, investigations, and consulting engagements and explains recommended corrective actions;
  • Performs highly specialized and confidential audits and investigations as requested by the Audit Committee; serves as liaison with law enforcement agencies in cases of suspected fraud;
  • Plans internal audit priorities and performs risk assessments;
• Reviews SDCERS' governing laws and established policies and procedures, and evaluates compliance with same during the conduct of internal audits;
• Reviews the adequacy, efficiency, and effectiveness of SDCERS' internal control structure and reports discovered significant deficiencies and/or material weaknesses to the Committee;
• Confirms management and plan sponsor staff responses to audit findings and recommendations and verifies that agreed upon actions are implemented in an accurate and timely manner;
• Follows up on the implementation status of findings and recommendations offered by the Chief Compliance Officer in plan documents, compliance, or other operational issues as may be required, and determines that appropriate implementation steps are completed or responded to;
• Assists the Committee in its' evaluation and recommendation to the Board for the selection of the external auditor;
• Coordinates audit efforts with external auditors and facilitates their review of internal audit program work during the conduct of annual external audits;
• Assists the Committee in its' review of the financial section of the Comprehensive Annual Financial Report to help ensure its' responsibilities listed in the Committee's Charter are met;
• Performs investigations of alleged fraud or fraudulent actions as appropriate that come to the attention of management or the Committee;
• Performs other duties as directed by the Committee in accordance with the Committee's Charter;
• Maintains an Internal Audit Policies and Procedures Operating Manual;
• Maintains a Quality Assurance and Improvement Program (QAIP) that covers all aspects of the internal audit activity; and
• Communicates to the Board, Committee, and senior management on the internal audit activity's QAIP.

• The ideal candidate will possess the following qualifications: Competency in exercising fiduciary responsibilities to protect the interests of the plan participants;
• Excellent written, verbal presentation, and interpersonal communication skills;
• Ability to plan and conduct assignments independently, balancing competing priorities with both internal and external imposed deadlines;
• Excellent analytical skills with the ability to analyze business processes and make appropriate recommendations for compliance with Municipal Code, Board Rules, other policies and procedures, operational efficiency improvements, and adequacy of internal controls;
• Strong interpersonal skills, with the ability to work effectively with  the Board, Committee, management team, staff, plan sponsors, and stakeholders; and
• A commitment to maintain high ethical and confidentiality standards.

• Graduation from an accredited four-year college or university with a BA or BS degree in accounting, finance, economics, business administration or related field;
• Minimum of 10 years of experience in accounting/finance;
• Knowledge of the International Standards of Professional Practice of Internal Auditing, Generally Accepted Auditing Standards, and/or Generally Accepted Government Auditing Standards;
• Knowledge of Generally Accepted Accounting Principles (GAAP) and  internal control frameworks (such as COSO);
• Proficiency in Microsoft Office Excel, Word, Access, and PowerPoint; and
• A minimum of one of the following certifications:  Current California certificate as Certified Public Accountant (CPA) and/or Certified Internal Auditor (CIA). In addition, Certified Information Systems Auditor (CISA) is highly desirable.

• Pension plan experience;
• At least 5 years of experience in internal auditing for a governmental entity or for a financial services organization; and
• Knowledge of Government Accounting Standards Board (GASB) for financial reporting.