Internal Auditor

Position Summary 

The Internal Auditor is responsible for planning and conducting independent audits to evaluate internal controls, operational effectiveness, and compliance with applicable laws, regulations, policies, and procedures. The position performs analysis, evaluations, and compliance testing to ensure conformance with the NIGC Minimum Internal Control Standards (MICS), the Catawba Indian Nation Gaming Ordinance, Tribal Internal Control Standards (TICS), the Tribal-State Gaming Compact, and other applicable federal, tribal, state, and regulatory requirements while identifying opportunities to strengthen internal controls and improve operational efficiency. 

Essential Functions

An individual in this role must be able to perform the following functions with or without reasonable accommodation:

• Examine and evaluate internal controls systems to determine their adequacy, effectiveness, and compliance, and assess related processes in preparation for each assigned audit. 
• Participate in the development and execution of audit programs and perform risk assessments for assigned audits.
• Plan, prepare, and identify audit documents needed to provide a comprehensive and objective review of compliance with applicable rules and regulations.
• Analyze data for evidence of deficiencies in controls, duplication of effort, and/or lack of compliance.
• Perform audits of the Catawba Two Kings Casino to determine compliance with federal law, the Catawba Indian Nation Gaming Ordinance, Tribal Internal Control Standards, Tribal-State Gaming Compact, and other applicable laws and regulations.
• Assist in the preparation of draft audit reports that include findings and recommendations for discussion during exit conferences with management. 
• Assist the external auditing firm during the annual audit.
• Perform other duties as assigned to support the efficient operation of the department

This position description is not an exhaustive listing of the expectations associated with the role and additional tasks may be assigned as needed by management. Changes to this document may only be made by a member of the Human Resources team. Catawba Indian Nation reserves the right to amend this job description.

Catawba Indian Nation exercises INDIAN PREFERENCE:

Tribal Government Positions

Native American (Indian) preference applies to this position pursuant to the Indian Self-Determination and Education Assistance Act, 25 U.S.C. § 5301 et seq.; the Indian Reorganization Act, 25 U.S.C. § 5116; and other applicable federal and tribal laws, consistent with the sovereign authority of the Catawba Indian Nation.

Gaming Commission Positions

Native American (Indian) preference applies to this position pursuant to the Indian Gaming Regulatory Act, 25 U.S.C. § 2701 et seq.; applicable regulations of the National Indian Gaming Commission at 25 CFR Chapter III; the Indian Reorganization Act, 25 U.S.C. § 5116; and other applicable federal and tribal laws, consistent with the sovereign authority of the Catawba Indian Nation.

Background checks and drug screening are requirements for employment.  

Qualifications  

Experience: 

• Minimum of two (2) years of experience in internal auditing, regulatory compliance, risk management, or operating within a highly regulated environment requiring strict adherence to policies, procedures, and regulatory standards.

Education: 

• High School Diploma or equivalent is required. 
• Associate or bachelor’s degree in accounting, finance, business administration, or a related field is preferred.

Licenses & Certifications: 

• Must be able to obtain and maintain a valid gaming license as required by the Catawba Nation Gaming Commission.
• Possess and maintain a valid driver’s license. 
• Must be 21 years of age or older.
• Must undergo a Criminal Background Investigation done under the rules of the National Indian Gaming Commission.  

Knowledge, Skills, and Abilities 

• Knowledge of auditing principles, internal controls, risk assessment, and compliance practices.
• Knowledge of applicable federal, state, tribal, and gaming regulations, including Minimum Internal Control Standards (MICS), Tribal Internal Control Standards (TICS), and other applicable gaming regulations, or the ability to learn and apply them.
• Ability to analyze financial, operational, and regulatory information to identify risks, control deficiencies, and opportunities for improvement. 
• Strong analytical, critical thinking, and problem-solving skills with exceptional attention to detail. 
• Ability to interpret policies, procedures, laws, regulations, and technical guidance and apply them consistently. 
• Ability to prepare clear, concise, and accurate audit workpapers, reports, and other written correspondence.
• Strong verbal and written communication skills with the ability to effectively present findings and recommendations.
• Ability to maintain confidentiality and exercise sound judgment when handling sensitive or proprietary information.
• Proficiency in Microsoft Office Suite, including Excel, Word, and Outlook.
• Ability to establish and maintain effective working relationships with Commission staff, casino management, department personnel, and other professional contacts while maintaining auditor independence and objectivity.
• Ability to organize multiple assignments, prioritize workload, and meet established deadlines with minimal supervision.
• Ability to work independently as well as collaboratively in a team environment.
• Ability to obtain and maintain any licenses, certifications, or gaming credentials required by the Catawba Nation Gaming Commission

Work Environment & Physical Demands

• Work is performed primarily in an office environment with frequent visits to gaming, administrative, and other operational areas of the casino.
• Requires the ability to sit, stand, and walk for extended periods while conducting audits, observations, and inspections.
• Frequent use of a computer, telephone, and other standard office equipment.
• Requires visual acuity to review documents, financial records, electronic data, and computer screens.
• Requires the ability to communicate effectively in person, by telephone, and through written correspondence.
• May occasionally be required to bend, stoop, reach, and lift or carry items weighing up to 20 pounds.
• May require occasional evening, weekend, or holiday work based on operational needs, audit schedules, or special projects.
• Work may involve exposure to moderate noise levels, varying lighting conditions, and other environmental conditions typical of a casino and office setting.

Salary : $58,710 - $65,000