NORTH HERTFORDSHIRE DISTRICT COUNCIL

FINANCIAL & REGULATORY SERVICES DIRECTORATE

JOB DESCRIPTION

Date issued: June 2009 Post No: FS 40004

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Job Title: Trainee Auditor (Career Graded)

Service/Unit Area: Financial and Regulatory Services/Audit and

Consultancy Services

Grade: 5 – Entry Level

7 – Level 1
9 – Level 2

Hours: Full time (37 Hours per Week)

Responsible to: Audit Manager

Contacts: Employees at all levels of the Council, elected

Members, External Audit, other external inspectors
and other statutory bodies.

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Job Summary:

To plan, undertake and report on risk-basd audits in accordance with the Annual
Audit Plan and the requirements of the Council under the supervision of the Audit
Manager / a Principal Auditor.
To carry out or assist with consultancy reviews and special investigations under the
direction of the Audit Manager
To act as the audit representative on internal or external groups set up or supported
by the Council
To act at all times in accordance with the Standards and Guidelines for the
Professional Practice of Internal Auditing as issued by the Institute of Internal
Auditors
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Key Responsibilities:

1. Operational Responsibilities

1.1 Under the supervision of the Audit Manager or a Principal Auditor:

a) Plan and conduct preliminary investigations and prepare an audit brief

prior to undertaking each audit project
b) Undertake, as part of a team or individually, audit projects as scoped in
the audit brief by interviewing auditees, documenting systems, testing
controls and preparing working papers to support findings
c) Prepare an evidence-based draft report including conclusions drawn
from the work undertaken and recommendations for improved control
d) Discuss the findings of audit fieldwork with auditees and seek their
agreement to action recommendations made
e) Undertake follow-up audits to assess the implementation of agreed
actions
f) Undertake research and fieldwork for ad hoc and unplanned work
1.2 Participate in working groups as a representative of Internal Audit and
contribute to the development of robust systems of control within the Council

1.3 Provide ad-hoc advice regarding Contract Procurement Rules, Financial

Regulations, internal control, corporate governance and risk management to
any officer or Member seeking guidance

1.4 Attend tender openings as Financial & Regulatory Services’ representative

1.5 Manage projects effectively, complete them within the agreed time budget and
to the agreed deadlines and maintain suitable records to demonstrate this

1.6 Work to the Unit's performance targets and maintain suitable records to
demonstrate this

1.7 Provide sectional administrative support and assist in sectional development

work such as the development and maintenance of the Audit Manual

As the postholder gains experience and knowledge, the level of supervision

will reduce and the level and complexity of work undertaken increase.

2. Financial Responsibilities

Work within the Council'

s Financial Regulations, Contract Procurement Rules
and Standing Orders.

3. Management Responsibilities

None.

4. Other Responsibilities

4.1 Obtain a professional qualification and attend training sessions deemed to be

advantageous and necessary and take personal responsibility for achieving
your agreed personal development plan.

4.2 Ensure that all dealings with staff and the public are conducted within the
Council'
s Equal Opportunities framework

4.3 Attend meetings of the Audit and Risk Panel if required

4.4 Have regard for the duty of care of information (with particular reference to
the Data Protection Act and Freedom of Information Act) gained during the
course of employment that relates to other employees, the public,
contractors, Elected Members etc

4.5 Maintain confidentiality of all information gained during the course of

employment that relates to other employees, the public, contractors,
Members etc.

4.6 Create and maintain authentic, timely and reliable records in relation to your
duties. Take due care and attention when gathering, recording and
manipulating data and have regard to guidance issued by the Council in
connection with data management.

4.7 Take personal responsibility, whilst at work, to preserve and enhance health
and safety. Familiarise yourself with the health and safety aspects of your
work and avoid contact which would put at risk the health and safety of
 yourself and other people including visitors, contractors and members of the
public.

4.8 Take active steps to promote and publicise the service/Directorate in order to
raise the profile of the Council and ensure that service development and
continuous improvement is maintained

4.9 Act at all times in accordance with the Standards and Guidelines for the
Professional Practice of Internal Auditing (Institute of Internal Auditors) and
all other relevant legislation

4.10 Ensure that the Council' s Customer Care standards are maintained when
dealing with internal customers and members of the public

4.11 Undertake any other duties which may arise or as may be delegated from
time to time, commensurate with the skills required for this post

The Council is supportive of partnership provision of Internal Audit services

with other Hertfordshire District/Borough Councils. The post holder may at
some point be required to carry out assignments at the premises of partner
Councils

5. Other information

Progression in this post beyond Entry Level is dependent on successful

examination passes:

Level 1 - IIA Diploma in Internal Audit Practice (PIIA)

Level 2 - IIA Advanced Diploma in Internal Auditing and Management (MIIA)

Subject to satisfactory performance, progression is then by annual increment

due April of each year by one Spinal Column Point until the maximum Pay Point
is reached.

Level 1 - Able to carry out simple audits with routine Audit Manager supervision
Able to carry out more complex audits with reference to the Audit
Manager / a Principal Auditor
Able to independently deal with simple requests for ad hoc advice and
guidance

Level 2 Able to carry out simple audits without supervision

Able to carry out more complex audits with routine Audit Manager
supervision
Able to independently represent the internal audit team both internally and
externally to the Council
Able to independently deal with more complex requests for ad hoc advice
and guidance
Able to deputise for a Principal Auditor in their absence

Signed…………………………… Manager Date……………

Signed…………………………… Employee Date……………