Internal Auditor

Brookhaven National Laboratory (bnl.gov ↗) delivers discovery science and transformative technology to power and secure the nation's future. Brookhaven Lab is a multidisciplinary laboratory with seven Nobel Prize-winning discoveries, 37 R&D 100 Awards, and more than 70 years of pioneering research. The Lab is primarily supported by the U.S. Department of Energy's (DOE) Office of Science. Brookhaven Science Associates (BSA) operates and manages the Laboratory for DOE. BSA is a partnership between Battelle and The Research Foundation for the State University of New York on behalf of Stony Brook University.

POSITION DESCRIPTION

Internal Audit has an opportunity for an Auditor (Staff Auditor) performing financial, operational, compliance, and technology-related audits. The successful candidate independently performs assigned routine and complex audit activities to evaluate organizational risks, internal controls, and financial and operational processes.

Internal Audit provides independent, objective assurance and consulting services designed to add value and improve operations. This role supports Brookhaven National Laboratory’s mission of discovery science and transformative technology that powers and secures the nation’s future by providing independent assurance and risk insights across enterprise-wide programs, systems, and operations.

The Auditor plans, organizes, and schedules assigned audit work, gathers and evaluates evidence, develops recommendations for process and control improvements, and prepares clear audit documentation and reports. The Auditor works independently within established audit objectives, procedures, and applicable professional standards, and consults with audit management on significant issues.

Essential Duties and Responsibilities

• Performs professional audit work individually or as part of a team, identifies organizational risks, and conducts assigned engagements in accordance with the Institute of Internal Auditors’ Global Internal Audit Standards, applicable departmental policies and procedures, and other professional or regulatory requirements relevant to the engagement.

• Conducts assigned routine and complex, risk-based financial, operational, compliance, and technology-related audits; analyzes processes and assesses the design and operating effectiveness of relevant controls.

• Independently plans, organizes, and executes assigned audit engagements, including identifying key risks and controls, establishing audit objectives, developing audit procedures, determining appropriate testing methods, and completing work within established schedules. Applies relevant internal control frameworks, including COSO, and coordinates significant scope and methodology decisions with audit management.

• Reviews operational, business, and automated-system processes; gathers, analyzes, and verifies information from policies, procedures, reports, financial records, system data, and interviews; prepares accurate and complete workpapers documenting audit procedures, testing, and evidence.

• Maintains the confidentiality, integrity, and appropriate safeguarding of audit records, sensitive information, and supporting documentation in accordance with Laboratory and departmental requirements.

• Independently performs audit testing, evaluates the sufficiency and reliability of evidence, assesses control design and operating effectiveness, identifies exceptions, analyzes potential underlying causes, and develops evidence-based conclusions and practical recommendations. Uses data analysis techniques where appropriate.

• Prepares clear, objective, and evidence-based findings, draft audit reports, and other communications documenting engagement objectives, relevant criteria, conditions identified, underlying causes where established, risks or consequences, conclusions, and recommended corrective actions. Discusses results with audit management and relevant stakeholders.

• Identifies emerging risks and potential audit issues encountered during engagements and communicates them to audit management to support audit planning and risk assessment activities.

• Considers fraud, waste, and abuse risks during assigned audit activities and promptly communicates potential indicators or concerns to audit management. Participates in special reviews, investigations, or other projects as assigned.

• Provides technical assistance, knowledge sharing, and training to less experienced audit team members as appropriate. May assist with resolving engagement-related issues under the guidance of audit management.

• Communicates and collaborates with Internal Audit colleagues and organizational personnel, including management, to obtain information, validate facts, discuss audit results, and coordinate assigned activities; interacts with external parties as authorized and needed for assigned work.

Required Knowledge, Skills, and Abilities

• Bachelor’s degree in a related business (Accounting, Business or similar) or equivalent experience generally based on the basis if 2:1 (experience: college) years. Experience showing progressively more complex responsibilities in a substantive and relevant business role which provides evidence of the particular knowledge, skills, and abilities necessary to perform successfully the duties of the position.

• A minimum of four (4) years of progressively responsible, relevant professional experience in internal audit, external audit, compliance or a comparable oversight function. Additional education directly related to the position may offset qualifying experience.

• Experience reviewing financial, operational, compliance, and/or IT-related processes and controls, including gathering evidence, conducting testing, and documenting results.

• Strong proficiency with Microsoft Office applications, particularly Excel and Word.

• Demonstrated ability to organize and prioritize assigned work, meet deadlines, and work independently and collaboratively in a diverse environment.

• Effective written and oral communication, interviewing, and information-gathering skills, including the ability to prepare and present clear, concise audit information to stakeholders at varying organizational levels.

• Analytical and problem-solving skills sufficient to evaluate evidence, identify control weaknesses and potential causes, assess alternatives, and develop supported recommendations; ability to recognize when management guidance is needed.

• Experience conducting internal audit engagements in accordance with The Institute of Internal Auditors’ (IIA) Global Internal Audit Standards, including applying applicable requirements to engagement planning, risk assessment, audit execution, documentation, evidence evaluation, and reporting of audit results.

Preferred Knowledge, Skills, and Abilities

• Certified Internal Auditor (CIA), Certified Public Accountant (CPA), or other relevant professional certification, or progress toward certification.

• Experience using TeamMate+ or comparable electronic audit workpaper software.

• Experience using advanced Excel functionality or other analytical tools to identify anomalies, evaluate transactions, and support audit conclusions.

• Familiarity with Generally Accepted Government Auditing Standards (GAGAS), COSO, and other relevant auditing or internal control frameworks.

• Familiarity with federal regulatory and contracting requirements relevant to a national laboratory, including the Federal Acquisition Regulation (FAR), Federal Travel Regulation (FTR), and Cost Accounting Standards (CAS).

• Familiarity with a national laboratory, federally funded research organization, or similarly regulated environment.

• Experience or familiarity with data analytics, audit automation, continuous monitoring, or approved AI-assisted audit techniques, including appropriate validation of results and protection of sensitive information.

• Familiarity with data visualization or analytics too