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Auditor

D12

Basic Purpose

Positions in this job family are involved in conducting professional operational reviews, audits, or special investigations to determine compliance with laws and regulations, generally accepted accounting procedures, financial accountability standards or other requirements.  This includes scheduling, planning and conducting required audits, reviewing required accounting records or other business documents, evaluating financial controls, identifying deficiencies, advising on compliance with established requirements or standards, and preparing audit reports and supporting documents.

Typical Functions

The functions performed by employees in this job family will vary by level, but may include the following:

  • Plans, schedules and conducts audits of businesses, agencies, schools, corporations, or others to determine compliance with laws and regulations, generally accepted accounting principles, financial accountability standards or other requirements.
  • Conducts operational audits involving policies and procedures or management activities to insure compliance with laws, regulations and standards for financial accountability and internal controls.
  • Reviews financial records and other business records; evaluates financial controls; identifies deficiencies; provides advice on requirements for compliance with existing laws, policies and standards.
  • Prepares audit reports; makes recommendations concerning changes in policies or operating procedures.
  • Performs special investigations as assigned.

Level Descriptor

The Auditor job family has four levels, which are distinguished by the complexity of assignments, the level of expertise required to perform the duties assigned, and the responsibility for providing leadership to others.

Level I                                                   Code:  D12A                             Salary Band:  I

This is the basic level of the job family where employees are primarily responsible for performing various routine audits, reviews or investigations or assisting in the completion of more complex audits or investigations as a member of an audit team.  It also includes entry-level auditors who generally perform such work in a training status to build their skills in completing various types of audits and reviews.

Knowledge, Skills and Abilities required to perform duties at this level include knowledge of generally accepted accounting principles and practices; of auditing theories and techniques; of public and business administration; of financial statements, ledgers, journals and reports; of analytical principles; and of modern office methods and procedures, including computer technology related to accounting systems.  Ability is required to review and analyze accounting records and business practices; to prepare audit reports and recommendations; to establish and maintain effective working relationships with others; and to communicate effectively.

Education and Experience requirements at this level consist of a bachelor’s degree in accounting, finance, business or public administration; or an equivalent combination of education and experience, substituting one year of paraprofessional auditing or accounting experience for each year of the required education; or an equivalent combination of education and experience.

Level II                                                  Code:  D12B                             Salary Band:  J

This is the career level of this job family where employees are assigned responsibilities at the full performance level for completing or participating in a wide range of audit assignments.  This may include independent responsibility for conducting audits of various functions or activities or serving as a member of an audit team in completing more complex audits.  Duties performed will include planning, scheduling, and conducting audits, evaluating financial controls; identifying deficiencies, and preparing audit reports.  There may also be some limited responsibilities assigned for training or providing limited supervision to less experienced auditors on an occasional basis.

Knowledge, Skills and Abilities required to be performed at this level are the same as those for Level I plus demonstrated ability in completing or participating in various types of audits and completing required reports and to comprehend and carry out complex accounting, auditing and fiscal procedures.

Education and Experience requirements at this level consist of those identified for Level I plus one year of qualifying experience in professional auditing or accounting: or an equivalent combination of education and experience.

Level III                                               Code:  D12C                             Salary Band:  K

This is the specialist level of this job family where employees are assigned responsibility for performing advanced level work involving a wide range of audit functions or activities, audits of an unusually complex nature, or other similar work.

Responsibilities may include serving as a team leader on some assignments.

Knowledge, Skills and Abilities required at this level include those identified in Level II plus demonstrated ability to perform a wide range of audit functions and perform highly independent work.

Education and Experience requirements at this level consist of those identified in Level II plus one additional year of qualifying experience in professional level auditing or accounting.

Level IV                                               Code:  D12D                             Salary Band:  L

This is the leadership level of this job family where employees are assigned responsibility for the supervision of other auditors on a regular and consistent basis.  This may be as a team leader in assigning and reviewing work, providing training and planning and scheduling audits or as a unit supervisor in performing other supervisory functions including evaluating performance, making recommendations on disciplinary actions, providing for employee development, and approving time off.

Knowledge and Skills and Abilities required at this level include those identified for Level III plus additional knowledge of supervisory principles and practices and ability to supervise the work of others.

Education and Experience requirements at this level consist of those identified for Level III plus two years of additional qualifying experience in professional level auditing or accounting.