INTERNAL AUDITOR

DISTINGUISHING FEATURES OF THE CLASS:

The Internal Auditor performs financial, operational, compliance and gaming audits for the Gila River Indian

Community, Community entities, and Gaming Enterprise. The audit activities ensure adequate internal controls

are in place to safeguard the financial resources of the Community, Entities, and Gaming Enterprise and that they

are functioning in compliance with all policies, procedures, resolutions, ordinances, laws and regulations. All

audits are conducted consistent with the Institute of Internal Auditor (IIA) standards and the International

Professional Practices Framework (IPPF) set forth by IIA.

ESSENTIAL FUNCTIONS:

• Perform financial, operational, compliance and gaming audits within the Tribal Government, Community

Corporations, and Gaming Enterprise. Research audit assigned and complete a comprehensive risk

assessment in accordance with IIA standards, applicable policies and reference material, ordinances

federal laws and regulations (i.e., Code of Federal Regulations (CFRs) National Indian Gaming

Commission (NIGC), Gaming Compact, GRIC Code & Laws (Ordinances), and any specialized

regulations set for the by granting agency relating to grant funds. Analyze financial reports with data

analytics, operating policies and procedures Ordinance and federal laws specific to the audit and determine

level of risk. Audits are assigned and required to be completed by a specified timeframe, and most audit

deadlines are federally mandated.

• Develop and execute audit programs and audit testing (audit procedures) based on the risk assessment

completed. Prepare an audit program with detailed audit procedures that include objective and audit scope.

Create detailed audit work papers to identify audit testing, audit summary, and possible audit findings.

All audits will identify business processes and assess the input, output and outcome to determine level of

performance and if there are internal control in place and functioning. Auditors will analyze financial

data using data analytics and business concepts to identify potential red flags relating to possible

misappropriations to funds. All audit procedures that contain possible areas of concern must maintain

supporting documentation received from auditee to ensure that the information is communicated

effectively.

• Examine department, entity, and gaming enterprises mission statement, department objective, and goals.

Interview staff, research documents received to determine if internal controls are in place and functioning,