THE OFFICE OF THE STATE AUDITOR JOB DESCRIPTION
AUDIT MANAGER
Salary Grade: 82
Description of Work
This position is responsible for planning and managing a number of
audits and related engagements under the supervision of the appropriate Deputy State
Auditor.
Audit managers are members of the State Auditor's management team
and are responsible for providing quality professional services to auditees; providing
oversight for a number of audits and related engagements; applying an understanding
of the audit's systems and procedures; understanding the overall business operations
of assigned agencies to fulfill our role as professional accountants, auditors,
and business advisors.
The primary activities of this position include the following responsibilities:
- Ensuring that the State Auditor's audit approach is consistently
applied;
- Assisting audit supervisors or the auditor-in-charge in the audit
planning process, including the documented review and approval of audit programs,
time budgets and other planning documents;
- Managing the progress of fieldwork to assure timely completion
of assigned audits;
- Performing a detailed documented review of workpapers prepared
by supervisors or auditor-in-charge and reviewing other workpapers to determine
that the audit supervisor or auditor-in-charge has performed a detailed, documented
review of all audit work and to assure that all audit findings are properly supported;
- Reviewing audit reports (including financial statements) to ensure
that the reports are prepared in the proper format and in accordance with professional
guidance;
- Reviewing all written correspondence related to audits to determine
and initiate appropriate follow-up action;
- Providing assistance in carrying out the audit plan for the State's
Comprehensive Annual Financial Report and Single Audit Report;
- Informing the applicable Deputy State Auditor of progress on
engagements; takes action on technical, scheduling, and other problems. Brings recommended
solutions to Deputy on a timely basis;
- Providing training, leadership, and administrative direction
to motivate and develop the capabilities of assigned staff. Conducts meaningful
and timely performance appraisals for supervisors of assigned audits;
- Following up on the results of internal and external peer reviews
to take appropriate corrective action for areas of assigned responsibility;
- Perform other administrative and supervisory responsibilities
as needed, including staffing and promotional decisions.
The audit manager will assure that appropriate policies and procedures
are followed by the audit staff. The audit manager must provide appropriate instructions
and guidance to the audit staff in meeting this objective. The audit manager must
be involved with considerable research and consultation with state and federal agencies
and other authoritative sources (GASB, FASB, AICPA) in order to keep abreast of
current developments that may affect our audits and to interpret the various fiscal
rules, regulations, and policies.
The manager's overall performance will be evaluated in writing in
accordance with the performance evaluation guidelines for the Office of State Auditor.
Examples of Duties
Reviews and evaluates audit reports and workpapers for content and
accuracy for assigned jobs. Takes appropriate steps to resolve audit problems brought
to the manager's attention by the audit staff or identified by the manager during
the review process.
Assists in the preparation of new audit procedures, instructions,
and guidelines to be used by the audit staff. Further, the manager will be the primary
source of contact for audit supervisors on technical issues.
Confers with high level governmental officials and employees on accounting
policies and practices of the agency noted during the audit. In this regard, the
audit manager attends exit conferences or other management conferences when significant
findings or questions have been found during the audit or when instructed by the
Deputy.
Works with the Deputy State Auditors and other management personnel
in determining and planning for the audit coverage necessary to issue an opinion
on the State's Comprehensive Annual Financial Report.
Recruitment Standards
Knowledge, Skills, and Abilities
- Thorough knowledge of governmental accounting and auditing theories,
practices, and methods of federal and state laws pertaining to governmental financial
operations.
- Ability to interpret and apply pertinent laws to specific situations
found in the maintenance of governmental financial records; to direct and review
the work of subordinate assistant state auditors; to establish and prepare manuals
and instructions on the work procedures required in carrying out audit activities.
- Ability to prepare clear and concise reports, manuals, and instructions
and to express oneself in oral and written form in a clear and concise manner; and
to establish and maintain effective working relationships with persons contacted
in the course of work.
- Ability to maintain an independent attitude in all matters relating
to the audit work and the audit organization, and use professional care in planning
and reviewing audits and related reports.
Minimum Education and Experience
Graduation from a four year college or university including or supplemented
by twenty-four hours in accounting and four years of experience in supervisory accounting
or auditing work; 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 may be substituted for two years of the required
experience or two years of the required education.
Revised 08/2004
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