STATE AUDITOR II4209A1 Pay Grade: DEFINITION OF WORK Summary This is advanced auditing work examining and analyzing organization work processes, records, and procedures. Work involves independently conducting the more technical and complex examinations involving the internal work processes, records, and controls of an organization to evaluate compliance with applicable laws, regulations, and policies or to develop and recommend improvements or corrective actions. An employee in this class may function as a lead auditor in the on-site assignment of tasks and in the review of audit papers and reports completed by lower level auditors. Audits may involve individuals, corporations, financial institutions, securities issuers, broker dealers, or governmental agencies. Standard Classification Factors Supervision Received - LEVEL C: Under direction..." Employees at this level usually receive a general outline of the work to be performed and are generally free to develop their own sequences and methods within the scope of established policies. New, unusual, or complex work situations are almost always referred to a superior for advice. Work is periodically checked for progress and conformance to established policies and requirements. 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 D: Work is of a diversified nature that usually involves multiple, unrelated steps. Analytical thought is necessary for dealing with complex data and situations. Work often involves a variety of unrelated processes and may require planning or carrying out a sequence of actions or both. Several alternatives usually exist at this level for approaching problems or situations. Workers at this level exercise a considerable amount of independent judgment. Work is controlled by occasional review and by reporting to or consulting with supervisors or superiors. When guidelines exist at this level, they are usually broadly defined or technical requiring careful analysis and 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 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 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 B: Involves functional leadership responsibility. As a "senior worker", performing essentially the same or similar work as those overseen, responsibility includes training, instructing, scheduling and reviewing. As a "project leader" may be responsible for a phase(s) of a single project which includes planning, coordinating and reviewing the work of others. This level may also involve limited administrative responsibility such as participating in the evaluation of work performance. Distinguishing Features Differs from State Auditor I class which provides for less complex auditing work in examining and analyzing organization work processes, records, and procedures. Differs from State Auditor III class which includes supervisory work in examining and analyzing organization work processes, records, and controls; or reviewing audit papers completed by field auditors to assess the content, scope and quality of reports. EXAMPLES OF WORK PREFORMED Conducts the more detailed and complex audits by examining internal work processes, financial and operational records and controls of businesses, financial institutions, or state or local agencies for compliance with multiple laws, regulations, and policies within established audit procedures. Confers with agency or business employees, public officials, or their representatives in order to obtain or clarify audit information and records, discuss audit findings, or answer questions regarding procedures and standards used in audits. Plans, assigns, and leads on-site examinations; analyzes a variety of records to determine the operational or financial condition of an organization; examines non-standard facets of activities of the organization to insure compliance and resolve difficult legal, auditing and accounting problems; and recommends remedial measures or policies to avoid deterioration in financial stability or improve operational effectiveness. Writes reports of audit findings and presents written recommendations to superiors on corrective action to be taken. Testifies as an expert witness on the agency's behalf in appeal hearings and court proceedings to defend findings. Evaluates credit structures and credit collection methods, real estate holdings and appraisal methods, investment portfolios, securities sales and investments to determine the quality and future viability of loans or other business assets. Confers with superiors in order to receive assignments, present findings and propose changes in auditing procedures. Prepares audit analyses and conducts legal, accounting and auditing research. 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 assign and review the work of subordinates. *Ability to interact and establish effective working relationships with state and other government employees and the public. *Ability to work independently or direct others in performing routine phases of auditing financial and business records and procedures. *Ability to develop audit findings and recommendations for improvement or compliance with laws and regulations and to present this information in clear and concise written reports. Ability to conduct advance audit surveys to determine deviations from prescribed procedures. *Necessary at Entry MINIMUM REQUIREMENTS: Three 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 |