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to determine where federal requirements have not been met and makes recommendations for procedural changes to eliminate outdated items.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.
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.
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.