STATE CLASSIFICATION JOB DESCRIPTION
Salary Group B21
Class No. 1048
Performs highly complex (senior-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 supervise the work of others. Works under limited supervision, with considerable latitude for the use of initiative and independent judgment.
EXAMPLES OF WORK PERFORMED
Performs audits that are complex-to-highly-complex in nature and/or large in scale to determine compliance with laws, rules, and regulations.
Develops audit scopes, objectives, procedures, and deliverables.
Develops statistical sampling plans.
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, including the preparation of outlines, specification of internal reviews, preparation of draft reports, review of the draft reports with clients, preparation of the final reports incorporating client comments as appropriate, and submission of the final reports for review and approval.
Advises on the requirements, liabilities, and penalties of compliance and noncompliance, and recommends improved accounting or management operation systems controls.
Recommends changes in business processes, information systems, and accounting or management procedures.
Defines audit issues by researching specific topics through interviews, document reviews, prior audit findings, and other research techniques.
Plans and organizes audit procedures.
Conducts post-audit assessments.
Conducts special investigations into questionable accounting practices and records.
May coordinate, review, and oversee the work of staff engaged in verifying financial accounting or management operations records.
May provide testimony at formal or informal hearings.
May supervise the work of 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 supervise the work of 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