STATE OF
HUMAN RESOURCES
CLASSIFICATION: INTERNAL AUDITOR I
Class Code: 5301-19 Date Established: 04-09-70
Occupational Code: 7-2-4 Date of Last Revision: 11-16-09
BASIC PURPOSE: To audit accounting and financial transactions within a
state agency to determine both financial accuracy and compliance with federal
and state regulations.
CHARACTERISTIC DUTIES AND RESPONSIBILITIES:
·
Audits and
reviews various functions within an agency, including payroll, personnel,
inventory control, and accounts payable, accounts receivable, and revenue
collection systems/procedures, as well as their corresponding records.
·
Reviews
independent audit reports as a basis for determining audit procedures and
developing guidelines for audit testing.
·
Reviews
financial and operational controls for accuracy, completeness and timeliness,
and establishes audit trails to determine compliance with federal and state
standards.
·
Plans,
schedules, and conducts audits according to state and federal regulations,
including preparing audit reports with findings and recommendations for
procedural change.
·
Reviews and
investigates budget and expense items for accuracy and to determine where
federal requirements have not been met and makes recommendations for procedural
changes to eliminate outdated items.
·
Instructs
local governmental clerks in proper payroll and bookkeeping procedures.
·
Prepares
written audit reports covering descriptions of the audit accomplishments, and
findings and recommendations necessary to accomplish the unit’s mission.
·
Consults with
supervisors regarding procedural methods concerning federal audit programs and
current billing methods.
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DISTINGUISHING FACTORS:
Skill: Requires skill in developing formats and
procedures for special applications OR in investigating and reviewing the use
of equipment and data for a specialized function.
Knowledge: Requires logical or scientific understanding
to analyze problems of a specialized or professional nature in a particular
field.
Impact: Requires responsibility for achieving direct
service objectives by assessing agency service needs and making preliminary
recommendations for the development of alternative short-term program policies
or procedures. Errors at this level
result in incomplete assessments or misleading recommendations causing a
disruption of agency programs or policies.
Supervision: Requires partial supervision of other
employees doing work which is related or similar to the supervisor, including
assigning job duties, providing training, giving instructions and checking
work.
Working Conditions: Requires performing regular job functions in
a controlled environment with minimal exposure to disagreeable job elements and
little risk of hazard to physical or mental health.
Physical Demands: Requires light work, including continuous
walking or operating simple equipment for extended periods of time as well as
occasional strenuous activities such as reaching or bending.
Communication: Requires summarizing data, preparing reports,
and making recommendations based on findings which contribute to solving
problems and achieving work objectives.
This level also requires presenting information for use by
administrative-level managers in making decisions.
Complexity: Requires a combination of job functions to
establish facts, to draw daily operational conclusions, or to solve practical
problems. This level also requires
providing a variety of alternative solutions where only limited standardization
exists.
Independent Action: Requires a range of choice in applying a
number of technical or administrative policies under general direction and
making routine decisions or in recommending modifications in work procedures
for approval by supervisor.
MINIMUM QUALIFICATIONS:
Education: Bachelor's degree from a recognized college
or university with major study in accounting or business administration. Each additional year of approved formal
education may be substituted for one year of required work experience.
Experience: Two years' experience in accounting or
auditing work, including consultative, supervisory or administrative experience
in the field of auditing. Each
additional year of approved work experience may be substituted for one year of
required formal education.
License/Certification: None required.
Special
Requirements: For appointment consideration, Internal Auditor I applicants
must successfully participate in a structured interview measuring possession of
knowledge, skills and abilities identified as necessary for satisfactory job
performance by this class specification.
The structured interview is developed and administered, according to
Division of Personnel guidelines, by representatives of the state agency in
which the vacancy exists.
RECOMMENDED WORK TRAITS: Extensive knowledge of the principles of
accounting and auditing. Thorough
knowledge of the application of auditing principles and techniques to work
situations. Thorough knowledge of the
general principles of public fiscal administration including budgeting and
reporting. Knowledge of financial
investigative techniques. Ability to
compile and write financial reports.
Ability to apply judgment to financial problems. Ability to establish and maintain effective
relationships with federal, state and local officials, employees and the
public. Must be willing to maintain
appearance appropriate to assigned duties and responsibilities as determined by
the agency appointing authority.
DISCLAIMER STATEMENT: This class specification is descriptive of
general duties and is not intended to list every specific function of this
class title.
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