THE OFFICE OF THE STATE AUDITOR JOB DESCRIPTION
ASSISTANT STATE AUDITOR I
Salary Grade: 74
Description of Work
An Assistant State Auditor I assists in audits performed on state
agencies and institutions in order to:
- determine whether financial operations are properly conducted;
- determine whether the financial reports of the audited entity
are presented fairly;
- determine whether the entity has complied with applicable laws
and regulations;
- review and determine whether the desired program results are
effectively achieved.
The ASA I works mostly with the financial and compliance aspects
of the audit and as experience is gained, becomes more involved in the full scope
of the audit.
An ASA I must be able to communicate audit findings and recommendations
clearly and concisely in writing as well as orally. Work is performed independently
subject to general review by a supervisor for validity and utility of recommendations
made and is further evaluated for efficiency with which audit programs are executed.
Examples of Duties
From the agency's accounting system, the ASA I retrieves information
required for audit examination and reporting purposes. Detail audit steps are performed
on cash receipts, disbursements, payrolls, purchasing, budgets and fixed assets
from which the ASA I evaluates accounting, administrative, and internal controls,
and compliance with state and federal legal requirements.
Audit findings and recommendations are reported orally and in writing for both financial and compliance and operational aspects of the audit.
Recruitment Standards
Knowledge, Skills and Abilities
General knowledge of:
- Accounting and bookkeeping practices, especially as they relate
to governmental accounting.
- Departmental Accounting System, Fixed Asset System, State Purchasing
and Payroll procedures and budget requirements.
- Statistical sampling and internal controls.
- Documentation of audit findings (workpaper presentation).
Ability to:
- Understand and apply laws and regulations relating to the maintenance
of the financial records and programs being audited.
- Initiate or revise accounting procedures and methods to reflect
desired information.
- Reconstruct condition of accounts from unorganized or incomplete
data.
- Plan, organize, and execute an efficient work program.
- Establish and maintain effective working relationships with officials
and members of state agencies.
- Ability to maintain an independent attitude in all matters relating
to the audit work and the audit organization, and must use professional care in
conducting the audit and in preparing related reports.
Minimum Education and Experience
Graduation from an accredited four-year college or university, including
or supplemented by twenty-four hours of accounting and two years of accounting or
audit experience. Minimum educational background in any combination must meet the
requirements to take the CPA examination. A CPA certificate may be substituted for
two years of the required experience.
Revised 08/2004
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