Performance & Compliance Auditor

Agency

State Board of Elections

Division

Job Classification Title

Internal Auditor III (NS)

Position Number

Grade

NC19

About Us

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.

Description of Work

Position Summary
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.

Knowledge Skills and Abilities/Management Preferences

Key Responsibilities

Primary Audit Responsibilities (List Maintenance Focus)

· 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

Secondary Audit Responsibilities (Election Administration & Campaign Finance)

· 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

Program & Professional Responsibilities

· 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

Travel Requirements

This position requires frequent statewide travel to county boards of elections offices to conduct on-site audit activities, meetings, and walkthroughs. Travel may include overnight stays and extended periods in the field, particularly during active audit phases. The ability to travel independently and manage multiple audit engagements across the state is essential.

Knowledge, Skills, and Abilities

Required Knowledge and Skills

· 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

Minimum Education and Experience

Some state job postings say you can qualify by an “equivalent combination of education and experience.” If that language appears below, then you may qualify through EITHER years of education OR years of directly related experience, OR a combination of both. See the Education and Experience Equivalency Guide for details.

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

EEO Statement

The State of North Carolina is an Equal Employment Opportunity Employer and dedicated to providing employees with a work environment free from all forms of unlawful employment discrimination, harassment, or retaliation. The state provides reasonable accommodation to employees and applicants with disabilities; known limitations related to pregnancy, childbirth, or related medical conditions; and for religious beliefs, observances, and practices.

Recruiter:

Latanya Nicole Gant

Recruiter Email: [email protected]