Audit Supervisor

Overview

Audit Services is responsible for auditing the State's 58 superior courts and assessing their compliance with the policies and procedures adopted by the Judicial Council of California (JCC). Such policies include the Trial Court Financial Policies and Procedures Manual and the California Rules of Court, among others. The JCC's executive management may also, at times, request audits (or alternatively non-audit consultative reviews) of the JCC's internal operations.

The Audit Supervisor will provide guidance to two senior auditors and five auditors. The position primarily involves performing secondary review of the audit work to ensure audit procedures were followed appropriately. This incumbent also has responsibility for providing performance evaluations of all audit staff of the Superior and Appellate Court Audit Team.

The Judicial Council

The Judicial Council of California is the policy setting body for the state court system and has constitutionally conferred statewide rule-making authority. This authority includes developing, advocating for, and allocating the judicial branch budget. A majority of Council members are California state justices and judges; however, the Council also includes lawyers, legislators, and court administrators.

By enhancing its role as a leadership, knowledge, and service resource for the judicial branch, the Judicial Council’s staff organization seeks to continue to evolve as one of California’s most dynamic public service entities, focused on improving access to justice for all Californians by innovating and responding to the changing needs of the courts and the public. As a government body charged with improving the statewide administration of justice, the Judicial Council has multiple offices with diverse responsibilities relating to court policy and operations. As employees of the council, every member of staff should view and approach their work as one Judicial Council with a public service mission that is greater than the sum of its parts.

The Judicial Council strives for work-life balance, including substantial vacation and holiday time. In addition, we offer an excellent benefits package, including pension, medical, dental, and vision coverage, flexible spending, up to $130 per month reimbursement for qualifying commuting costs, and retirement savings plans. In San Francisco, the office is only a 7-minute walk from the downtown Civic Center BART station. In Sacramento, the office is minutes from downtown, just north of Discovery Park.

The Judicial Council offers hybrid work arrangements for many positions. The successful candidate will be expected to work in person at the Judicial Council’s San Francisco or Sacramento office at least two days per week, based on their office leader’s direction, and reside in the areas surrounding these locations.

Responsibilities

Approves the Planned Audit Procedures at the court and ensures audits are completed as planned.

• Reviews and approves the planned audit procedures and the planned audit assignments proposed by the audit team’s Senior Auditor (Auditor in Charge – AIC).
• Attends all entrance conferences and exit conferences with the court, is available to speak with high-level court officials should they choose to elevate issues or concerns beyond the audit team’s AIC.

Performs 2nd level review of audit team’s work to ensure audit procedures are followed and conclusions are supported by evidence.

• Performs 2nd level review (following review by the AIC) to ensure the evidence obtained is sufficient and appropriate for key audit conclusions and findings. 
• Writes review notes to the audit team and AIC to address weaknesses in the work performed.
• Ensures that all reviews notes are adequately addressed before completion of the audit.
• Identifies opportunities for staff development (with input from the AIC) based on review of the work performed. 
• Identifies appropriate training opportunities for staff to increase their functional expertise. 

Performs 1st Level Review for the Senior Auditor’s Original Work (for most complex portions of the audit program).

• Performs 1st level review of work performed by the audit team’s Senior Auditor on complex audit procedures beyond the technical expertise of assigned audit staff. 
• Writes review notes to address weaknesses in audit documentation or the work performed.
• Determines whether the Senior Auditor has opportunities for further development based on his or her original work (and/or abilities managing the day-to-day activities of his or her audit team).

Reviews draft Audit Findings and the draft Audit Report for delivery to the court and the Audit Committee.

• Reviews all audit findings to ensure each clearly references applicable criteria, condition, cause, and effect. 
• Ensures that findings have reasonable and actionable recommendations based on the identified cause.
• Ensures that the audit team and AIC have appropriately considered and responded to the court’s perspectives on all audit issues and findings. 
• Ensures audit findings have appropriate rebuttals to ensure the audit report’s clarity on the issues.

Other Duties and Responsibilities:

• Make presentations before various judicial branch committees and organizations, on an as needed basis, to discuss audit issues with court management and Judicial Council executives.  Examples would include the superior court’s “CFO Roundtable” and the “Court Executives Advisory Committee”.

Supervisory Duties:

• Recommends selection of staff; 
• Trains staff and proposes internal and external training courses and workshops; 
• Provides for career development and planning for staff; 
• Approves time off requests; 
• Reviews and approves time sheets; 
• Evaluates employee performance and conducts performance reviews; and 
• Administers discipline as required.

Qualifications

Bachelor’s degree, preferably in business, finance, accounting or directly related field, and five (5) years of professional experience in auditing, government public policy, or court finance or accounting, which includes at least one (1) year of prior supervisory experience. An additional four years of professional experience as noted above may substitute for the bachelor’s degree. Or, additional directly related experience and/or education may be substituted on a year-for-year basis.

OR

Master’s degree in a directly related field, such as accountancy, public policy or business, and two (2) years of experience as identified above, including the one (1) year of prior supervisory experience.

OR

One (1) year as a Senior Auditor or other level (C43) class, or three (3) years as an Auditor or other level (C42) class, with the Judicial Council of California or one (1) year of experience performing the duties of a class comparable in the level of responsibility to that of an exempt-level Senior Auditor, or three (3) years as an exempt-level Auditor in a California Superior Court or California state-level government entity and a) completion of training courses on topics related to effective supervision within 6 months of promotion; or b) one year of previous supervisory experience.

Desirable Qualifications

• Certification as a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), or Certified Fraud Examiner (CFE). 

Other Information

Please note, if you are selected for hire, verification of employment eligibility or authorization to work in the United States will be required.

How To Apply

This position requires the submission of our official application, a resume and a response to the supplemental questions. To ensure consideration of your application for the earliest round of interviews, please apply by 5:00 P.M. on Wednesday, March 12, 2025.

To complete the online application, please click on the Apply For Job button.

The Judicial Council provides reasonable accommodation to applicants with disabilities who request such accommodation. Reasonable accommodation needs should be requested through Human Resources at (415) 865-4260. 

Pay and Benefits

$8,264 - $12,394 per month 

Some highlights of our benefits package include:

• Health/Dental/Vision benefits program
• 14 paid holidays per calendar year
• Choice of Annual Leave or Sick/Vacation Leave
• 1 personal holiday per year
• Up to $130 per month reimbursement for qualifying commuting costs
• CalPERS Retirement Plan
• 401(k) and 457 deferred compensation plans
• Employee Assistance Program
• Basic Life and AD&D Insurance
• Flex Elect Program
• Pretax Parking
• Long Term Disability Program (employee paid/optional)
• Group Legal Plan (employee paid/optional)

Equal Employment Opportunity

The Judicial Council of California Is an Equal Opportunity Employer.

Supplemental Questions

To better assess the qualifications of each applicant, we will review your responses to the following questions. Your answers should not exceed a total of three pages.

1. Please explain why you are interested in this position and what skills you would bring to it.