STATE CLASSIFICATION JOB DESCRIPTION
Salary Group B19
Class No. 1046
Performs moderately complex (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. May train others. Works under general supervision, with moderate latitude for the use of initiative and independent judgment.
EXAMPLES OF WORK PERFORMED
Performs routine-to-moderately-complex audits and/or audits that are primarily small to 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 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.
Performs statistical sampling of data.
Plans and organizes audit procedures.
Assists in performing complex audits or audits that are large in scale to determine compliance with laws, rules, and regulations.
May conduct post-audit assessments.
May conduct special investigations into questionable practices or records.
May provide testimony at formal or informal hearings.
May train others.
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 accounting and management operations systems for accuracy and legal conformance, to accurately complete and assemble audit working papers, to communicate effectively, and to train others.
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