06/01/1989 03620

AUDITOR 1

DEFINITION: This is journey level auditing work in examining the books and financial records of governmental agencies and private businesses.

An employee in this class audits accounting records of businesses and governmental agencies to determine compliance with prescribed standards. Audits may relate to general accounting practices or to a single regulatory field, and the employee may work alone or as a member of an audit team. Public contact duties comprise an important part of the work. Field work is ordinarily performed independently within the outlines of established policies and procedures. Supervision is received from an auditor supervisor who reviews work through conferences and a review of written reports.

EXAMPLES OF WORK: Audits and analyzes the accounting practices and the records of receipts and expenditures in governmental agencies and various administrative divisions and sub-divisions and prepares audit reports for review by higher-level auditors.

Interprets and explains controlling laws and regulations affecting the operations of agencies being audited.

Audits and inspects state liquor stores and conducts special audits necessitated by flood, fire, theft, or store moving.

Audits the fiscal records at various state institutions; checks credit reports and suggests methods to improve collections.

Audits in and out-of-state malt beverage manufacturers' accounting records and reports.

Participates in the audit process involved in auditing and analyzing financial transactions and accounts, financial statements and applicable agreements, grants, contracts, and regulations pertaining to municipalities, private businesses and providers to determine the proper accounting and make decisions in areas such as funding, allowance of costs, and reimbursement for those costs.

Performs related work.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES:

Knowledge of accounting and auditing principles and methods and their application to private or governmental accounting systems.

Knowledge of the laws and regulations relating to the examining program to which assigned.

Knowledge of office procedures and standard office machines and equipment.

Ability to analyze and interpret accounting data and reports.

Ability to evaluate accounting problems of moderate difficulty and to recognize and develop pertinent accounting and related information.

Ability to prepare clear and comprehensive reports of examinations.

Ability to establish and maintain effective working relationships with private employers and governmental officials and to deal with controversial matters in a tactful manner.

MINIMUM EXPERIENCE AND TRAINING: Four years of accounting and/or auditing experience; and fifteen (15) college level credits in accounting;

                                                                                                                            or

One year of experience as a Financial Programs Trainee;

                                                                                                                           or

Any equivalent combination of experience and/or training which includes fifteen (15) college level credits in accounting and auditing.