STATE CLASSIFICATION JOB DESCRIPTION


Salary Group B17

Class No. 1044

AUDITOR II

GENERAL DESCRIPTION

Performs routine (journey-level) auditing work.  Work involves examining, investigating, and reviewing records, reports, financial statements, and management practices to ensure legal compliance with state statutes and internal regulations; and conducting audits for program economy, efficiency, and effectiveness.  Works under moderate supervision, with limited latitude for the use of initiative and independent judgment.

EXAMPLES OF WORK PERFORMED

Performs routine audits and/or audits that are primarily small or medium in scale to determine compliance with laws, rules, and regulations.

Examines and analyzes management operations, internal control structures and systems, and accounting records for reliability, adequacy, accuracy, efficiency, and compliance with legal regulations; and reports erroneous or questionable transactions. 

Prepares or assists in preparing audit reports of findings, outlines discrepancies, and recommends corrective actions.

Advises on the requirements, liabilities, and penalties of compliance and noncompliance, and recommends improved accounting or management operation systems controls.

Reviews applicable laws, regulations, procedures, and financial and administrative controls.

Assists in performing complex audits or audits that are large in scale to determine compliance with laws, rules, and regulations.

May perform post-audit assessments.

May plan and organize audit procedures.

May perform statistical sampling of data.

Performs related work as assigned.

GENERAL QUALIFICATION GUIDELINES

Experience and Education

Experience in accounting or auditing work.  Graduation from an accredited four-year college or university with major coursework in accounting, business administration, finance, economics, or a related field is generally preferred.  Experience and education may be substituted for one another.

Knowledge, Skills, and Abilities

Knowledge of accounting and auditing methods and systems; of generally accepted auditing standards and procedures; and of computer technology principles, terminology, programming, and automated systems.

Skill in the use of computers, associated software applications, and sampling techniques.

Ability to compose clear and concise audit reports, to gather and analyze accurate and relevant audit information, to evaluate documents for accuracy and legal conformance, and to communicate effectively.

Registration, Certification, or Licensure

May require certification as a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Management Accountant (CMA), Certified Professional Environmental Auditor (CPEA), or Certified Government Auditing Professional (CGAP).


State Auditor’s Office

Revised 9-1-17