STATE AUDITOR I4208A1 Pay Grade: 25 DEFINITION OF WORK Summary This is auditing work examining and analyzing organization work processes, records, and procedures. Work involves the examination of records and documents to evaluate compliance with applicable laws, regulations, and policies; the review and analysis of an organization's internal work processes, records, and controls to develop and recommend improvements; or providing assistance to higher level auditors in the completion of advanced audit or analysis procedures. The audits may involve individuals, corporations, financial institutions, securities issuers, broker dealers, or governmental agencies. Standard Classification Factors Supervision Received - LEVEL B: "Under general supervision..." Employees working under general supervision usually receive some instructions with respect to the details of most assignments but are free to develop their own work sequences within established procedures, methods and policies. They are often physically removed from their supervisor and subject to only periodic checks. Difficulty - LEVEL B: Average - Where the employee is confronted with a variety of duties susceptible to different methods of solution which, in turn, places a correspondingly higher demand upon resourcefulness and concentration. Positions which require the analysis and evaluation of raw data and the rendering of conclusions would, in many instances, fall into this category. Complexity - LEVEL C: Work is of a standardized nature that may involve a variety of duties. Analytical thought becomes more important at this level due to increased data and changing situations. Tasks usually have several steps, some of which may not be directly related. Alternatives may exist for processes or methods to be used in solving problems. Workers at this level exercise a moderate amount of independent judgment. Work is controlled by routine review and reporting to or consultation with supervisors. When guidelines exist at this level, they tend to be more complicated or technical in nature requiring careful interpretation. Consequences of Actions and Decisions - LEVEL C: Consequences of actions or decisions at this level are limited in scope and effect as the work is reviewed occasionally. Errors may cause moderate inefficiency. Costs due to errors may be significant. Contacts - LEVEL C: The purpose of the contact is to influence, motivate, conduct interviews, make formal presentations or counsel to achieve common understanding or solutions to problems when the information is sensitive in nature or the individuals or groups are skeptical or uncooperative. Communication techniques and well developed communication skills become an important requirement at this level. Physical Demands - LEVEL A: The work is predominantly sedentary and requires minimal or negligible physical exertion. The employee is normally seated; however, the nature of the work allows for periods of standing or walking at will. Environmental Conditions - LEVEL A: The work environment involves normal everyday hazards or discomforts typical of offices, meeting and training rooms, or libraries. Comfortable levels of temperature, ventilation, lighting and sound are inherent in the work environment. Exposure to deviations from pleasant environmental conditions is only occasional. The likelihood of injury is remote. Supervision/Leadership - LEVEL A: No supervisory or leadership responsibility; may explain work instructions or assist in training others. Distinguishing Features Differs from the State Auditor II class which provides for lead auditor work or independent work on more extensive audits. EXAMPLES OF WORK PERFORMED Examines internal work processes, financial and operational records and controls of businesses, financial institutions, or state or local agencies for compliance with laws, regulations and policies within well-defined audit procedures; determines financial condition through credit analysis and income and expense projections; and assesses operational practices based on review of records. Confers with agency or business employees, public officials, or their representatives in order to obtain or clarify audit information and records, discuss audit findings, determine planned responses to adverse conditions, or answer questions regarding procedures and standards used in the audit. Prepares audit work papers, systematically noting records reviewed, tentative results, questions raised, and other work-in-process to maintain a record of audit steps. Presents testimony in court or at hearings relating to audit findings for the most routine types of audits. Assists a lead auditor in conducting more complex audits involving larger corporations, multiple regulations or a variety of records. Drafts written reports of examinations and audits conducted; details results or conclusions and recommendations on corrective action to be taken. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of generally accepted accounting principles and/or auditing standards, practices and procedures. Knowledge of state and federal laws and regulations relating to the auditing assigned. Abilities *Ability to detect and reconcile discrepancies in financial and business records. *Ability to communicate orally with coworkers and the general public. *Ability to conduct audit surveys to determine deviations from prescribed procedures. *Ability to organize and clearly express audit findings and recommendations in concise written form. *Ability to interview supervisors, employees, program officials and others to obtain information. *Necessary at Entry MINIMUM REQUIREMENTS: Two years of experience in examining internal work processes, financial and operational records and controls to assess effectiveness, accuracy of records and compliance with statues, regulations and professional/legal standards. Education in accounting/ auditing, business administration, or economics may be substituted for experience as determined relevant by the agency. NC: 06/94 |