Staff or Senior Research Auditor, Office of Audit and Compliance - UT System Administration
University of Tennessee · Knoxville, Tennessee, United States
The Research Auditor performs risk-based audit, advisory, and compliance activities supporting the University of Tennessee System’s research enterprise. This position evaluates processes, controls, and compliance risks related to sponsored research, research administration, research integrity, and the management of federal, state, and other externally funded research activities and research security.
Responsibilities include assisting with or leading audits and consultations; evaluating compliance with applicable federal and state laws, regulations, sponsor requirements, University policies, and grant terms and conditions; and identifying opportunities to strengthen controls, accountability, and operational effectiveness. The position supports research-focused risk assessments and audit planning by identifying emerging risks and areas of potential noncompliance across the System.
The Research Auditor works collaboratively with Research Administration, principal investigators, departmental leadership, compliance functions, and other University stakeholders. Relevant areas of knowledge or experience include Uniform Guidance; sponsored-project administration; subrecipient monitoring; effort reporting; cost allowability; procurement; financial conflict of interest; research security; export control; human subjects protections; and other research compliance requirements.
A Senior Research Auditor independently leads more complex research-related engagements, develops audit programs and risk assessments, communicates results to senior leadership, and may provide guidance or mentorship to other audit staff.
Responsibilities include but are not limited to:
Project Planning and Management
Develops or oversees development of project plans to achieve objectives, including all areas of the unit’s operations to be examined, the data and information to be gathered, and the methods of data/information gathering to be used. Conducts or oversees risk analyses to define the project objectives, scope, and methodologies. The risk analyses considers the financial, operational, compliance, and/or strategic risks associated with an organizational unit’s operations. Coordinates the work of other team members. Provides needed guidance and instruction to other team members. Assigns work, monitors time budgets and target dates for team member assignments, and monitors project budget and deadlines. Informs supervisor, when applicable, about status of the audit work performed, potential issues and solutions, and client feedback.
Fieldwork Execution and Documentation
Collects and analyzes appropriate types of information, data, and evidence to achieve the objectives of project steps by 1.) Compiling data from the university’s information systems and other sources internal and external to the university, 2.) Applying appropriate sampling techniques, 3.) Collecting documents, 4.) Observing processes and controls, 5.) Preparing for and conducting interviews, 6.) Using questionnaires and surveys 7.) Utilizing data analytics or other methodologies, as needed
Prepares thorough, well-organized, and self-explanatory work papers to support conclusions reached and demonstrate achievement of objectives.
Quality Assurance and Improvement Activities
Provides first or final review of work papers generated by other team members. Reviews reports drafted by other team members to ensure reports are clear, concise, and convey needed information. Evaluates the effectiveness of the audit process at the conclusion of each project. Provides formal feedback to team members at the end of projects. Participates in long-range planning, development of audit tools, and improvements to office practices.
Issue Identification and Resolution
Analyzes data and information gathered or oversees analysis to identify issues, such as ineffectiveness of policies and procedures in addressing risks, areas of noncompliance, inefficiencies of operations, or evidence of fraudulent acts. Identifies potential solutions for significant issues that address any deficiencies or offer operational improvements, ensuring the solutions are cost-effective and feasible to implement.
Client Communication and Audit Reporting
Negotiates with audit clients to arrive at sound/effective recommendations. Apprises client of project status, barriers to progress, and potential issues. Leads entrance and exit conferences. Drafts project reports or reviews reports drafted by team members. Evaluates client’s written responses to recommendations. Clearly conveys information and ideas in a manner that engages the listener or reader, helps them understand and retain the message, and invites response and feedback. Composes and/or modifies communication depending on the targeted audience.
Bachelor's degree in accounting or other related field and more than two years of experience in internal auditing, compliance, information systems auditing, consulting, investigations, Uniform Guidance, sponsored project administration, subsequent monitoring, effort reporting; cost allowability, procurement, financial conflict of interest, research security, export controls, human subject protections, research compliance requirements, or other applicable experience which involves evaluating controls over business processes, the efficiency and effectiveness of operations, and compliance with policies/regulations/laws. Experience developing project plans to achieve risk-based project objectives in a complex environment. Professional certifications required, such as CPA, CIA, CISA, CFE, etc. for Senior Auditor role and preferred for Staff Auditor role.
Additional required qualifications include:
- Knowledge of current internal audit philosophy and practices, including knowledge of internal control testing techniques
- Uniform Guidance and federal grants management requirements
- Skill in preparing clear and concise workpapers and comprehensive reports, interpreting and applying policies and regulations, and conducting interviews
- Sponsored-project administration and subrecipient monitoring
- Ability to organize work; to conceptualize and prioritize objectives; to evaluate evidence; and to exercise independent judgment based on University of Tennessee policies and regulations
- Effort reporting, cost allowability, and cost allocation
- Ability to coach, motivate, and provide performance feedback to team members
- Procurement in a grant-funded environment
- Knowledge and awareness of necessity to maintain confidentiality and objectivity
- Financial conflict of interest (FCOI) requirements
- Ability to maintain a sense of urgency in approaching internal audit responsibilities
- Research security and export controls (ITAR/EAR)
- Competence in Microsoft Office Word and Excel and ability to use other audit software;
- Human subjects protections (IRB) and animal care/use (IACUC)
- Ability to handle multiple ongoing projects and independently establish priorities to meet deadlines
- Research integrity, misconduct processes, and responsible conduct of research (RCR)
- Ability to exercise independent and mature professional judgment when evaluating audit evidence and formulating recommendations
- Internal audit methodology, risk assessment, and control evaluation
- Ability and willingness to travel
- Data analysis/analytics tools applied to audit testing
- Strong written and verbal communication, including presenting to senior leadership
Preferred qualifications:
Master's degree
Additional preferred qualifications include:
- Ability to determine team priorities and allocate time and resources effectively.
- Knowledge of administrative operations of a higher education institution.
- Competency in data analysis software. Familiarity with rules and regulations involving externally sponsored research.
- Supervisory and project management experience.
- Experience leading audit teams, reviewing work papers, and managing multiple ongoing projects.
- Expe