Internal Audit & Investigations Officer II

JOB SUMMARY

The Internal Audit & Investigations Officer II supports the Office of Compliance and Internal Audit (OCIA) by conducting defined internal financial, operational, compliance, and/or system audits, risk assessments, and investigation activities. The role is expected to focus primarily on internal audit work, with additional responsibility for investigation support and other OCIA activities. This role applies established audit, investigation, compliance, and internal control procedures to evaluate financial, operational, system, and compliance matters; document findings; participate in audit and investigation planning activities; perform audit testing based on prescribed audit programs and/or investigation plans; draft reports and analyses; and support timely resolution of identified issues. The position works independently on assigned activities within defined procedures, receives general instruction on new assignments, and escalates non-standard, sensitive, or more complex matters to senior staff or management.

RESPONSIBILITIES / DUTIES

Complexity & Problem Solving:

Conducts defined internal audit procedures, risk assessment activities, compliance reviews, and investigation support activities using established OCIA standard operating procedures, prescribed audit programs, investigation plans, internal policies, and applicable funder or regulatory requirements. Works on problems of moderate scope where analysis of information requires review of records, documents, data, interviews, internal controls, and business processes. Applies audit and investigation techniques to identify discrepancies, routine control issues, documentation gaps, compliance concerns, and potential irregularities. Uses judgment within defined procedures to determine appropriate next steps and escalates non-standard, sensitive, or more difficult issues to senior staff or management.

Key responsibilities include:

• Performs assigned financial, operational, compliance, and/or system audit procedures in accordance with the organization’s internal audit program.
• Supports risk assessments, audit planning, fieldwork, documentation, and follow-up reviews.
• Prepares or supports development of audit and investigation plans and clarifies the specific issues to be evaluated.
• Performs audit testing based on prescribed audit programs and/or investigation plans.
• Tests and documents financial, operational, and system records to support review of internal controls, transaction accuracy, recordkeeping, and process integrity.
• Documents processes and findings related to internal controls, operating efficiency, and adequacy of records and recordkeeping.
• Identifies routine audit findings, discrepancies, control gaps, documentation issues, or compliance concerns and supports recommendations for corrective action.
• Reports assigned internal audit findings to management based on scheduled audits, non-scheduled audits, or issues requiring management attention.
• Concludes follow-up reviews of assigned financial, operational, or regulatory compliance deficiencies noted during audits.
• Supports investigations of alleged misconduct, fraud, waste, abuse, irregularities, conflicts of interest, or other compliance concerns.
• Assists with investigation planning, document review, analysis, meeting coordination, interview support, and report preparation.
• Coordinates and maintains required audit and investigation documentation in accordance with OCIA practices and applicable requirements.
• Drafts written reports, memos, summaries, investigation notifications, audit findings, corrective action updates, and supporting documentation for review by senior staff or management.
• Supports communication of audit and investigation results to management and regulatory compliance agencies, if applicable and under guidance.
• Coordinates ad hoc and annual review of Conflict of Interest (COI) disclosures.
• Supports OCIA reporting, tracking, information processing, and other compliance or internal audit activities as assigned.

Discretion & Impact:

Works independently on assigned audit and investigation activities using established procedures, standards, and guidance. Exercises judgment in identifying issues, reviewing documentation, organizing findings, and determining when matters require escalation. Work impacts the quality and timeliness of audit documentation, investigation support, internal control review, compliance reporting, and corrective action follow-up. Errors may affect documentation quality, issue escalation, audit readiness, management reporting, or the timely resolution of audit and investigation matters. This role does not make final audit, investigation, disciplinary, legal, or compliance determinations. More complex, sensitive, or non-standard matters are referred to senior staff or management.

Collaboration & Interaction:

Builds productive working relationships with internal stakeholders, including OCIA colleagues, Finance, program and operational teams, management, external auditors, and other relevant parties. Collaborates with others to collect information, review records, clarify issues, and support audit or investigation activities. Communicates clearly and professionally with staff and stakeholders when gathering information, requesting documentation, coordinating meetings, preparing written materials, and supporting follow-up actions. Provides standard guidance related to established audit, investigation, compliance, and documentation procedures. May support communication with external auditors, regulatory parties, funder-designated offices, or other external stakeholders under guidance from senior staff or management.

Management & Supervision:

This is an individual contributor role and does not have direct people management responsibility. Works independently on assigned day-to-day work and receives general instruction on new activities, special assignments, or sensitive matters. May provide input or recommendations to improve OCIA processes.