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Description Role Under the general direction of the Deputy Independent Performance Auditor, the Independent Auditor performs and assists with audits and reviews of SANDAG activities and programs. OIPA predominantly conducts performance audits. *Two Independent Auditor positions are available, depending on the experience of the candidate, these positions will be filled at the I/II/Associate level.

* SANDAG Independent Performance Audit Function On January 1, 2018, a new California Assembly Bill (AB 805) required the creation of the Audit Committee and an Independent Performance Auditor (IPA) position and the Office of the Independent Performance Auditor (OIPA). Under general administrative direction of the Board of Directors and Audit Committee, OIPA has the authority to conduct performance audits of all departments, offices, boards, activities, and programs of the consolidated agency SANDAG. Performance audits are conducted in compliance with generally accepted government auditing standards (GAGAS).

OIPA also reviews compliance with the agency's administrative policies, procedures, and local, state and federal regulations including reviews of funding, revenue streams, capital programs, expenditures, enterprise risk management, public bid process, transportation, and other regional planning programs and initiatives that impact the region. OIPA serves as the Board of Directors' oversight function that objectively evaluates and recommends improvements to SANDAG operations. OIPA is also the official body of SANDAG to investigate allegations of potential fraud, waste, abuse, and gross mismanagement identified by SANDAG staff or other stakeholders.

OIPA prioritizes its efforts through an annual objective risk assessment and by continually monitoring concerns and trends from the Whistleblower Hotline Program. Job Responsibilities Perform and assist with performance audits and reviews assigned by the IPA and Deputy IPA. Perform and/or assist in reviewing laws, policies, best practices, regulations, contracts, and previous audit reports; perform interviews with appropriate officials, representatives, and contractors.

Prepare detailed audit work programs, including determining the appropriate audit procedures to achieve audit objectives, and ensuring procedures and analytical techniques are in accordance with established generally accepted government auditing standards (GAGAS). Prepare audit work papers, documenting test results and observations of operations and activities during audit field work. Aid in investigations in response to allegations of fraud, waste, abuse, gross mismanagement, and significant issues of non-compliance with laws, regulations, and agency policies and procedures.

Maintain strict confidentiality, independence, and objectivity throughout the audit and/or investigation process. Communicate the preliminary audit issues identified with appropriate SANDAG staff to request additional information and/or validate the results of audit testing. Prepare and/or assist in the preparation of audit reports for complex organizational issues, summarizing results of fieldwork and recommended solutions to issues or problems identified during an audit.

Prepare meeting materials and work with OIPA and SANDAG staff to schedule audit entrance and exit conferences, and other meetings as directed. Participate in the preparation of administrative functions, services, and programs as directed by the IPA and Deputy IPA. Typical Qualifications Bachelor's degree with major course work in public or business administration, public policy, accounting, finance, or a related field.

A master's degree is highly desirable. One to three years of increasingly professional auditing experience in the areas of administration, operations, finance, performance or management, preferably for a public agency. Possession of a professional certification such as Certified Public Accountant, Certified Fraud Examiner, Certified Internal Auditor, etc., is desirable

Familiarity with the standards for the Professional Practice of Internal Auditing and the Government Auditing Standards and the Code of Ethics developed by the Institute of Internal Auditors. Knowledge of practices and procedures of enterprise and governmental program accounting, including cost and project accounting and methods of financial control and reporting. Experience working with a Whistleblower Hotline and assisting with investigations is preferred.

Experience completing assignments that involve researching, analyzing, and synthesizing information into written summaries, reports, or recommendations. Knowledge of financial, statistical, comparative tools, and software used for statistical analysis, data management, and data analytics. Experience analyzing and reviewing documents, data sets, and processes with a detail-oriented and analytical eye; experience updating and maintaining project databases, files, and records, including data documentation.

Strong computer skills and proficiency with the Windows operating system and Microsoft Office applications, especially Word and Excel, and familiarity with auditing software. Excellent organizational skills, attention to detail, and ability to multitask and work on several projects simultaneously. Ability to work discreetly and independently.

Ability to communicate with various audiences using exceptional interpersonal, written, and oral communication skills. Demonstrate a clear understanding of the importance of maintaining confidentiality and independence; ability to exercise discretion and diplomacy when handling confidential information. The final candidate selected for this position must successfully pass a pre-employment criminal background check and credit check.

First review of applications: May 13, 2026 Expected start date: July 2026