Auditor II

The Auditor II’s role is to perform assigned audit procedures designed to achieve audit objectives, under the guidance of an audit lead. The role will regularly interact with CSX management and external parties (., external auditors, suppliers, contractors, as needed with some supervision. The work requires understanding audit objectives and procedures, documenting the processes and controls of a wide array of business functions and locations, confirming management’s work through re-performance, identifying and analyzing exceptions, and effectively communicating observations to the audit lead and management related to assigned audit procedures. While auditors are guided by department standards and methodologies, audits may be in areas where prior audits have not occurred recently, requiring acumen and adaptability to identify risks and test plans. Given the scope and roles of auditors and auditees, a sense of urgency is required, and initiative to maintain presence and momentum. Ability to exercise professional judgement and confidentiality around sensitive information is critical. The Auditor II may be assigned supervision over a team member (., intern) to accomplish these tasks.

• At the direction of the audit lead, perform pre-audit research and planning as requested. Using professional judgment, assist audit lead in developing risk-based audit procedures and performing walkthroughs to evaluate the design and effectiveness of business processes, controls, and related technologies, while assessing for potential fraud risk. Assist audit lead in communicating to management audit scope and objectives and documenting the results of planning procedures performed.
• During fieldwork for audit steps assigned, interview management, gather and evaluate appropriate audit evidence using professional judgement, document work performed to support conclusions, and summarize issues identified and related risks. Utilize various data analytics tools and techniques to enhance efficiency, coverage, and value of assurance activities. Manage self and assigned supervision of others (., intern) to meet defined project objectives and timelines. Maintain audit presence with management through communication and a sense of urgency in the cadence of the audit.
• At the direction of the audit lead, assist in drafting audit observations and recommendations to management. As part of the post-audit review process, interview management, gather and evaluate supporting artifacts, and document work performed to evidence actions taken by management.
• Participate in cross-functional teams and initiatives to continuously improve departmental processes, systems, and talent training.
• Miscellaneous activities and responsibilities as assigned by manager.

Minimum Qualifications

Preferred Qualifications

Preferred Licenses and Certifications

Licenses and Certifications

Certified Public Accountant (CPA)

Certified Internal Auditor (CIA)

Certified Information Systems Auditor (CISA)

Certified Fraud Examiner (CFE)

Certified Information Security Manager (CISM)

Certified Information Systems Security Professional (CISSP)

Law License (LAW)

Knowledge and Skills

1 Knowledge of and skill in applying internal auditing governance principles and practices, management principles, and preferred business practices.

2 Knowledge of the IIA’s Global Internal Audit Standards and applying related audit methodologies.

3 Skill in conducting quality control reviews of audit work products.

4 Skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions using professional judgment.

5 Skill in personal planning, time management, project management, and maintaining composure under pressure while balancing deliverables and deadlines for multiple discrete projects and tasks. Self-starting and maintaining momentum across unstructured intervals and ability to shift daily work objectives depending on availability of auditees, documentation, and observations.

6 Skill in negotiating issues and resolving problems.

7 Skill in using word processing, spreadsheet, and other business and audit software to prepare reports, summaries, and analyses; Knowledge of audit management, data analytics, and visualization software preferred, ., Diligent One, ACL, Microsoft Power BI.

8 Skill in effective verbal and written communications, including active listening skills and skill in presenting findings and recommendations.

9 Ability to establish and maintain harmonious and collaborative working relationships with co-workers, contractors, and other external contacts, and to work effectively in a professional team environment.

Job Requirements

Job Function

Legal and Internal Audit

LI-SC1