THE OFFICE OF THE STATE AUDITOR JOB DESCRIPTION
ASSISTANT STATE AUDITOR III
Salary Grade: 79
DESCRIPTION OF WORK
This is advanced and specialized auditing work and includes supervisory
duties involved in the complete audit of fiscal activities of government institutions
and agencies.
Employees serve as assistant supervisors in the largest and most
complex audits in state government, and as auditors in charge of medium sized and
smaller audits. Work involves direction and coordination of subordinate auditors
assigned to one or more audits. Employee functions in an independent manner guided
by laws, regulations, and reports of previous audits. Supervisory assistance is
required only for unusual or nonrecurring problems or sensitive matters. Work is
reviewed by an audit supervisor or audit manager for thoroughness, accuracy, and
propriety of recommendations made.
Examples of Duties Performed
- Audits funds characterized by complex accounting procedures and
very complex rules and regulations governing expenditures.
- Directs and trains subordinate auditors by giving advice or instructions
in the course of an examination or by clarifying the findings of a completed audit.
- Consults with agency personnel in the preparation of financial
statements and makes pertinent comments on the conditions and expenditures of agency
funds in the audit report.
- Prepares the audit report indicating the financial position of
an agency.
- Confers with agency accountants and management on the accounting
policies and practices of the agency as represented by the audit report.
- Performs related duties as required.
Recruitment Standards
Knowledge, Skills, and Abilities
- Thorough knowledge of governmental accounting and financial reporting
principles issued by the Governmental Accounting Standards Board and the American
Institute of Certified Public Accountants.
- Thorough knowledge of governmental accounting and auditing theories,
practices, and methods.
- Considerable knowledge of laws and regulations pertaining to
governmental financial operations.
- Ability to interpret and apply pertinent laws to specific situations
found in the maintenance of governmental financial records.
- Ability to establish and maintain effective working relationships
with persons contacted in the course of work.
- Ability to interpret and explain results and procedures used
in an audit examination.
- Ability to plan, organize, and review the work of subordinate
assistant state auditors.
- Ability to establish necessary work procedures in carrying on
audit activities.
- Ability to prepare clear and concise reports and to express oneself
in oral and written form in a clear and concise manner.
- 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 a four-year college or university, including or supplemented
by twenty-four semester hours in accounting and five years of accounting or auditing
experience; or an equivalent combination of education and experience. Minimum educational
background in any combination must meet the requirements to take the CPA examination.
A CPA certificate or equivalent may be substituted for two years of the required
education or two years of the required experience.
Revised 08/2004
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