The San Manuel Tribal Gaming Commission (SMTGC) Senior Auditor role is a critical position to the organization and requires an individual with the utmost integrity to provide the oversight responsibilities of this position. The Senior Auditor ensures gaming operation compliance with the Tribal/State Compact, as well as the Federal, State and Tribal regulations. The Senior Auditor also ensures that all enterprises licensed, or found suitable, are conducted in a manner that protects the public health, safety, morals, good order and general welfare of the Tribe.
Reporting to the Audit Supervisor, the Senior Auditor is responsible for performing or leading a team in the planning and execution of financial, operational, and compliance audits, as well as special projects. The Senior Auditor regularly interacts with mid- to senior- level management in the areas of Accounting and Finance, Operations, and Gaming Commission to discuss and resolve issues or recommend improved business practices. The Senior Auditor trains and reviews the work of staff auditors to ensure the execution of audits are adequately addressing risk and are meeting acceptable auditing standards and regulatory standards.
Essential Duties & Responsibilities
- Leads the planning and performance of financial, operational, and compliance audits and reviews relevant records for compliance with regulatory requirements; financial accounting and auditing standards; and company policies and procedures.
- Researches and reviews the function to be audited; utilizes business knowledge, analytical skills and work experience to identify control risks.
- Completes interviews and observations with key personnel throughout the organization.
- Reviews business processes to assess the design and effectiveness of controls.
- Performs risk assessment and executes risk based audits to identify internal control deficiencies or process inefficiencies within the gaming operation.
- Leads entrance, status update and closing meetings as needed to discuss potentially contentious audit findings with all levels of management and recommend improved business practices.
- Performs Title 31/Bank Secrecy Act audits including applying various data analytics to identify unusual activity.
- Executes continuous monitoring forensic reviews (e.g.; table rating analysis, promotions analysis) by application of data analysis techniques to identify unusual and fraudulent transactions and provides recommendations to implement anti-fraud controls.
- Reviews and coordinates the work for regulatory compliance, information technology, financial and operational audits.
- Evaluates highly sensitive, complex and private information with utmost confidentiality and propriety.
- Contributes to overall continuous improvement initiatives by providing advisory and consulting services to improve efficiency, effectiveness, and utilization of company assets.
- Prepares accurate and detailed work-papers clearly describing the scope of work performed; procedures executed; test results; and conclusions in accordance with quality assurance standards.
- Prepares and reviews clear and concise audit reports for distribution to department management, senior gaming management, the Gaming Commissioners and the Business Committee.
- Examines and reviews work-papers completed by staff auditors to ensure compliance with regulatory, accounting and auditing standards.
- Provides feedback and coaching to staff auditors on all work executed and confirms that all department goals are being achieved.
- Coordinates and schedules projects with management staff and staff auditors.
- Works independently on unique or special assignments that may require specialized knowledge and experience.
- Exhibits strong and effective communication skills to interact across different levels of the organization and if required with external auditors and regulators, with appropriate professional judgement and etiquette.
- Exercises strong project management skills; monitors and enforces predetermined deadlines between auditors and management.
- Conducts follow-ups on prior year audit findings.
- Assists in the annual risk assessment process and the development of the annual audit plan.
- Performs other duties as assigned.
The Senior Auditor may also be responsible for the functional supervision of staff on audit projects as directed by audit management. Additionally, the position is responsible for ensuring clear communication and coordination with other Senior Auditors (including IT) in the execution of the audit plan.
- College degree in business or accounting related field required.
- Five-year minimum work experience and/or training in Audit, Accounting, Fraud, Risk, Compliance, or other professional investigative or risk-based experience required.
- Advanced proficiency in Microsoft Word, Excel, Power Point and Outlook required.
- Advanced proficiency in Internet Research mandatory.
- Advanced knowledge of the audit process including, but not limited to; interviews, observations, documentation review, work-papers and audit report writing is required.
- Extensive knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), the Committee of Sponsoring Organizations of the Treadway Commission (COSO), Governmental Accounting Standards Board (GASB), the International Standards for the Professional Practice of Internal Auditing, and Code of Ethics promulgated by the Institute of Internal Auditors required.
- Knowledge of the rules and regulations of the Tribal Gaming Industry preferred.
- Knowledge of Title 31 Banking Secrecy Act Regulations preferred.
- Related experience in regulating, auditing or accounting in the Casino industry preferred.
- Employee must have experience demonstrating the utmost discretion and confidentiality as they will have access to personal and private information such as Social Security Numbers, credit cards, personal data or financial data from colleagues, personnel or customer.
- Must be independent and must not have any direct relatives associated in the functioning of the gaming operations, gaming facility and/or gaming activities.
- At the discretion of the San Manuel Tribal Gaming Commission you may be required to obtain and maintain a gaming license.
- Professional certification such as Certified Internal Auditor (CIA), Certified Public Accountant (CPA) or Certified Fraud Examiner (CFE) highly desired.
- A qualified candidate/employee must have a valid driver’s license with an acceptable driving record as determined by the company’s insurance carrier.
San Manuel Band of Mission Indians and San Manuel Casino will make reasonable accommodations in compliance with the Americans with Disabilities Act of 1990.