Performance & Compliance Auditor

State of North Carolina

14d

About The Position

The N.C. State Board of Elections is the statewide agency that supervises elections administration, enforces campaign finance requirements, and conducts associated investigations. The State Board ensures uniform implementation of state and federal election laws and appoints local officials serving on county boards of elections. The board is composed of 5 individuals appointed by the State Auditor from list of nominees submitted by the chairs of the two political parties having the highest number of registered affiliates. Agency staff are civil servants subject to the State Personnel Act. The State Board of Elections is seeking an experienced Internal Auditor III to support the implementation and execution of the County Audit Program, with a primary focus on voter list maintenance audits across North Carolina’s 100 county boards of elections. This position will play a key role in conducting risk-based audits of county list maintenance processes, including deceased voter removals, change-of-address processing, duplicate voter resolution, felony status processing, and related documentation and record retention practices. While list maintenance will be the primary audit focus, the position will also support audits and reviews related to broader election administration functions and campaign finance as part of a phased, modular audit program. The role requires a high degree of professional judgment, strong analytical skills, and the ability to work independently in a statewide audit environment that includes frequent travel to county board of elections offices.

Requirements

Strong knowledge of internal auditing principles, standards, and methodologies
Experience conducting process-based and compliance-related audits
Ability to analyze data, identify trends, and assess risk
Strong written communication skills, including the ability to draft clear audit documentation and reports
Ability to explain audit concepts to non-auditors in a professional and constructive manner
Strong organizational skills and attention to detail
Ability to work independently and manage multiple assignments
Bachelor’s degree in accounting or a discipline related to a program area within the agency, and three years of audit experience including two years of internal audit experience; or a Bachelor’s degree in any field and certification/licensure as a certified internal auditor, certified fraud examiner, certifiedinformation system auditor; certified public accountant with an audit focus; or other audit certification/license and three years of audit experience including two years of internal audit experience; or an equivalent combination of education and experience

Responsibilities

Plan, conduct, and document risk-based audits of county voter list maintenance processes in accordance with established audit standards, methodologies, and work programs
Evaluate the design and effectiveness of controls related to timeliness, accuracy, documentation, and system usage in list maintenance activities
Perform audit procedures including data analysis, sampling, transaction testing, interviews, and process walkthroughs
Analyze system data and reports to assess list maintenance activity, trends, and potential risk areas
Prepare clear, well-supported audit workpapers that document procedures performed, evidence reviewed, and conclusions reached
Draft audit findings, observations, and recommendations focused on process improvement and risk mitigation, not individual performance
Support audits and reviews related to election administration operations, including voter registration, election-day processes, and administrative controls
Assist with audits or assessments related to campaign finance administration, as assigned
Participate in the development of additional audit modules as the County Audit Program expands beyond list maintenance
Contribute to continuous improvement of audit tools, templates, and methodologies
Apply professional judgment consistent with IIA standards and/or GAGAS, as applicable
Communicate effectively with county election directors, county staff, and State Board leadership during audit engagements
Participate in entrance conferences, exit conferences, and audit-related meetings
Maintain independence, objectivity, and confidentiality throughout audit engagements
Stay informed of changes in election law, policy, and best practices relevant to audit work
Assist with follow-up reviews to assess the implementation of corrective actions