Director of Internal Audit

Overview The Director of Internal Audit leads the Association's internal audit function by conducting independent, risk-based reviews to evaluate internal controls, compliance, financial reporting, and operational effectiveness across the Association. The role provides assurance from both a GAAP financial reporting perspective (U.S. GAAP and FASB ASC 958, Not-for-Profit Entities), and an OMB Uniform Guidance (2 CFR Part 200) compliance perspective, develops and executes the annual risk-based audit plan, tests compliance with applicable laws, regulations, federal award requirements, and Association policies, and oversees the Association's fraud risk management program. The role operates under an approved Internal Audit Charter and in accordance with applicable internal audit professional standards. For information on Y Employee Perks, click on this link: Employee Benefits | YMCA of San Diego County (ymcasd.org) Responsibilities Develops and executes a risk-based internal audit plan; maintains the Internal Audit Charter and audit methodology; aligns audit activities with recognized frameworks, including the COSO Internal Control–Integrated Framework, and applicable internal audit professional standards. Assesses account reconciliations, safeguarding of assets, and the control environment that supports the annual independent financial statement audit, coordinating with the external financial statement auditors and other outside audit resources. Prepares clear, well-supported audit reports detailing the procedures performed and the results of each review, makes recommendations for improvement, and presents results, themes, and the status of remediation to senior management and the Audit Committee. Evaluates internal control over financial reporting (ICFR) and tests recording under U.S. GAAP and FASB ASC 958, including revenue recognition across contributions and exchange transactions, net-asset classification (with and without donor restrictions), and functional expense allocation. Evaluates systems of internal control over federal awards, including financial management, allowability of costs, procurement, time-and-effort documentation, cash management, and records retention; tests subrecipient and pass-through monitoring, including assessing single-audit and SEFA readiness and independently reviewing management's corrective action plan and summary schedule of prior audit findings. Serves as independent audit liaison for federal and state agency monitoring visits and desk reviews; provides independent support for post-award audits, including analysis of questioned or disallowed costs, and supports agency requests for records access. Tests and evaluates internal controls designed to safeguard protected personally identifiable information (PII) and other confidential program and client data, consistent with 2 CFR 200.303(e) and applicable program confidentiality requirements. Performs audits and reviews of billing and revenue,…