STATE AUDITOR IV4212A1 Pay Grade: DEFINITION OF WORK Summary This is administrative auditing work managing an audit program within a state agency. Work involves administrative responsibilities for developing audit procedures and guidelines and assigning, reviewing, and evaluating the work of subordinate auditors. An employee in this class also participates in the development of policies and operational guidelines; formulates long range goals and objectives of audit programs; provides consultation to representatives of organizations affected by audit rulings; and evaluates reports to approve or recommend corrective or legal action to be taken. Standard Classification Factors Supervision Received - LEVEL D: "Under general direction..." Employees at this level are usually in charge of a large and important organizational unit. They plan and carry out assignments with little supervision. They report regularly to a superior, usually by means of occasional conferences, to discuss work progress or new problems which require advice from above. This designation will pertain to classes with a high order of independence. Difficulty - LEVEL C: Considerable - Duties which require a high degree of concentration because of the many factors which must be considered and weighed before a decision can be reached. Usually positions that require planning, developing, and coordinating programs and directing fairly large groups of people fall into this category. Complexity - LEVEL E: Work is of a highly diverse and/or complex nature characterized by a broad range of activities and frequently changing conditions, situations and problems. Considerable analytical thought is necessary for interpreting a variety of factors, problems and alternatives for methods and procedures. Work requires the origination of ideas, techniques and programs for solving technical problems or complicated situations. Workers at this level exercise a high degree of responsibility for independent judgment and may participate in major program changes or policy decisions. Work may be reviewed by occasional conferences or reports to superiors. When guidelines exist at this level, they are normally characterized by regulations, policies or complex technical manuals. Consequences of Actions and Decisions - LEVEL D: Consequences of actions or decisions at this level are significant as the work may be rarely if ever reviewed, making errors difficult to detect. Errors may cause major program failure or a high degree of confusion. Injuries to others due to errors are serious or incapacitating or both and costs due to errors are substantial. Contacts - LEVEL D: The purpose of the contact is to justify, defend, negotiate, persuade or interrogate to settle matters, maintain good will, gain cooperation or reach compromises when the information is controversial or the individuals or groups have strong differences of opinions or diverse viewpoints. Extensive use of communication techniques and well developed communication skills are required for dealing with others. Physical Demands - LEVEL B: The work requires light physical exertion. The employee may be required to perform handling activities with lightweight or easily moved items (e.g. books, file folders, boxes of office supplies, small machine parts, etc.); perform moving activities for brief periods; operate light equipment; perform repetitive motions for brief periods; confined to a work area. Environmental Conditions - LEVEL B: The work environment involves moderate hazards, risks or discomforts. Exposure to minor deviations from pleasant environmental conditions is normal. Minor to serious injuries are possible. Supervision/Leadership - LEVEL D: Involves administrative supervision responsibility. As a "first line supervisor", the primary responsibility involves scheduling, supervising and evaluating employees who perform the same or similar work. Responsible for recommending hiring and disciplinary actions to a higher level of authority. As a "project manager", may direct the activities of project leaders to develop plans and criteria and to evaluate progress and results for one or more projects. Distinguishing Features Differs from State Auditor III which is supervisory or advanced level work in field auditing. Differs from State Audit Administrator which is advanced administrative and professional work managing all aspects of an agency's audit program through subordinate supervisors. EXAMPLES OF WORK PERFORMED Establishes, revises, and implements procedures and methods for conducting audits of corporations, businesses, financial institutions, or state or local agencies; develops procedural manuals for a specific audit area such as unemployment tax or internal auditing; designs and conducts training for new auditors. Plans audit workload by selecting organizations to be audited and assigns cases to subordinate auditors; conducts pre-audit conferences to coordinate procedures for unusual or complex audits. Reviews completed audit reports to assess the validity of the findings, to ensure conformance with established procedures and policies; alerts superiors to findings which are sensitive in nature or which have a potential impact on existing policies or regulations. Serves as assistant commissioner in an agency responsible for performing audit examinations of financial institutions including oversight of subordinate auditors; represents the commissioner by responding to inquiries and complaints from consumers, attorneys, or officials of financial institutions. Proposes revisions to regulations and statutes; serves as a member of a policy setting team for the agency's audit functions. Testifies as an expert witness on the agency's behalf in appeal hearings and court proceedings to defend procedures and findings; negotiates and confers with Certified Public Accountants, attorneys, or other representatives of corporations and businesses to informally resolve disputed audit findings. Recommends remedial measures and helps businesses develop management policies to resolve operational problems and to forecast adverse business activities and trends. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of accounting principles and/or auditing principles, practices, and procedures. Knowledge of state laws and regulations relating to the auditing assigned. *Knowledge of the principles and practices of program or project administration. *Knowledge of the principles and practices of supervision. Abilities *Ability to plan, assign, and supervise the work of an examining staff. *Ability to evaluate the soundness of financial practices and compliance with state laws and regulations. *Ability to establish and maintain effective working relationships with associates and with officials and employees of businesses, financial institutions, and other units of state government. *Ability to direct, coordinate and evaluate complex financial or compliance audits and recommend appropriate dispositions. *Ability to comprehend, properly apply, interpret and explain complex regulatory statutes, regulations and policies to staff, officials, and the public. *Ability to resolve complex auditing and investigative problems. *Necessary at Entry MINIMUM REQUIREMENTS: Six 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 |