STATE AUDITOR III4210A1 Pay Grade: 29 DEFINITION OF WORK Summary This is supervisory and advanced auditing work in examining and analyzing organization work processes, records, and procedures; or advanced technical auditing work in examining and analyzing organization work processes, records, and procedures or in the review of audit reports completed by field auditors, independent auditors or other professionals to assess the content, scope, and quality of reports. Work involves planning, assigning and reviewing the activities of a unit of lower level auditors. Supervision or oversight is exercised in the audit of financial records and documents to evaluate compliance with applicable laws, regulations, and policies or the review and analysis of an organizations internal work processes, records, and controls to develop and recommend improvements. An employee in this class may be involved in the review of audit reports completed by field auditors to assess the adequateness of the detail or documentation provided and to prepare recommendation for corrective action. 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. Consequence 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 C: Typically involves limited supervisory responsibility which entails performing as a "first line supervisor" for a small number of employees. Responsibility includes training, instructing, scheduling, and reviewing work and recommending, hiring and disciplinary actions to a higher level of authority. Distinguishing Features Differs from State Auditor II which is lead auditor work or independent work on more extensive audits. Differs from State Auditor IV which is administrative work with responsibility for developing and managing a complete audit program. EXAMPLES OF WORK PERFORMED Manages the workload of subordinate auditors by assigning cases and providing general instructions; reviews findings and reports submitted by audit team leaders for completeness and validity before forwarding or preparing a final report to an audit manager. Testifies as an expert witness on the agency's behalf in appeal hearings and court proceedings to defend procedures and findings. Responds to inquiries from Certified Public Accountants, attorneys, or other representatives of corporations and businesses regarding audit procedures and preliminary findings; answers questions regarding procedures and regulations used in the audit. Recommends remedial measures and helps businesses develop management policies to resolve operational problems and forecast adverse business activities and trends. Participates as senior auditor in field audits of records, internal controls and work processes. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of accounting principles and/or auditing principles, practices, and procedures. Knowledge of state and federal laws and regulations relating to the auditing assigned. Abilities *Ability to plan, assign, and supervise the work of others. *Ability to detect and reconcile discrepancies in financial and business records. *Ability to interact and establish effective working relationships with state and other government employees as well as the public. Ability to supervise others in performing routine phases of auditing financial and business records and procedures. *Ability to write reports of audit findings and make recommendations for improvement or compliance with laws and regulations. *Ability to conduct advance audit survey to determine deviations from prescribed procedures. *Necessary at Entry MINIMUM REQUIREMENTS: Job knowledge at an advanced level in auditing. NC: 06/94 |