Job Code Pay Scale Group Pay Scale Type Bargaining Unit Civil Service or Non-Civil Service Last Executive Board Change Executive Board Change History
03623 08 ST A5 C 616-21 10/01/2001
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06/01/1989 03623


DEFINITION: This is responsible supervisory auditing work in examining the books and financial records of governmental agencies or private businesses.

An employee in this class supervises an auditing program and sizable audit staff and participates in the most complex audits. The employee is called upon to give advice to private employers and governmental officials regarding accounting techniques and practices, and work involves frequent interpretations which are made independently but in accordance with prescribed policies. Work involves reviewing audit reports, preparing and revising audit standards and instructions, and planning and directing the training program for auditors. All employees in this class evaluate employee performance, resolve employee complaints and grievances, evaluate employee development and make recommendations for promotion or other appropriate actions. Work is performed independently under the direction of administrative superiors and is subject to general review for adherence to departmental rules and policies.

EXAMPLES OF WORK: Plans and directs an auditing program to examine the accounts and records of governmental agencies and private businesses to determine compliance with provisions of applicable laws and regulations.

Directs, through district offices, the work of a large auditing staff and supporting clerical staff engaged in making internal audits of state liquor stores, warehouses, sub-warehouses, and reclaim departments.

Evaluates employee work performance; prepares and signs employee Performance Evaluation Reports.

Receives grievances and complaints, conducts initial investigations into causes and conditions, discusses with employee, and resolves or recommends solutions to grievances and complaints.

Participates in interviewing prospective employees and recommends employee selection or ranks applicants in terms of preferability for employment.

Interprets rules, regulations, policies, procedures, and objectives of the organization or program for subordinates.

Interprets contractual and administrative rights and obligations for subordinates and modifies work environment or process to conform to changing conditions.

Approves leave requests and reviews subordinates' sick leave usage to determine if a pattern of abuse exists; and maintains leave records.

Reviews and evaluates the educational training needs of subordinates; plans and conducts training; demonstrates more efficient work methods; and requests further education and training for subordinates.

Sets up audit schedules and establishes completion dates for various audit operations.

Reviews or supervises the review of audit reports and the preparation of necessary summary reports.

Points out areas of audits which warrant particular attention and assists subordinates in the execution of difficult assignments.

Prepares regular and periodic reports of activities and special reports on matters requiring a decision or interpretation by superiors.

Participates in matters involving controversial and difficult policy and regulatory problems.

Performs related work as required.

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 governing audits made by the agency concerned.

Knowledge of office procedures and standard office machines and equipment.

Ability to analyze and interpret accounting data and reports and to instruct and advise auditors in proper work methods.

Ability to learn the principles and methods of employee supervision.

Ability to plan and organize work and assign work to subordinates.

Ability to evaluate employee performance and prepare employee Performance Evaluation Reports.

Ability to read and interpret collective bargaining unit contracts applicable to the work performed by the unit.

Ability to determine violation and non-compliance, to detect and explain significant accounting irregularities, and to recommend effective corrective measures.

Ability to organize and direct flow of work and to prepare clear and comprehensive reports.

Ability to express ideas clearly and concisely, orally and in writing.

Ability to establish and maintain effective working relationships with subordinates, private employers and governmental officials and to deal tactfully with controversial public relations problems.

MINIMUM EXPERIENCE AND TRAINING: One year of experience as an Auditor Team Leader;


One year of experience as an Auditor 2;


Two years of auditing experience and four years of accounting or additional auditing work; and fifteen (15) college level credits in accounting;


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