06/26/1992 03624

AUDIT MANAGER

DEFINITION: This is managerial work directing major auditing activities in the Commonwealth.

An employee in this class is responsible for planning, directing and coordinating the activities of a professional auditing staff engaged in the examination, evaluation and reporting on the accountability and effective management and utilization of funds administered by the Commonwealth. The work includes directing the work of professional and supervisory audit staff; and the development and negotiation of recommendations for remedial measures and operational modifications or adjustments to ensure compliance and improve the economy, efficiency and effectiveness of operations where audit subjects are controlled by a variety of federal, state and agency laws, regulations and policies and differ by operations methods, mission and objectives. Work includes conducting sensitive negotiations where gaining acceptance of implementation of corrective action and recommendations is necessary by various entities; developing department's annual audit plans; ensuring audits conform to audit standards and policies; and revising audit plans, programs and guidelines of laws, regulations and policies. Work may also include responsibility as an expert specialist in an area of federal or state laws, rules and regulations and how they are applied to Commonwealth operations. Work may involve managing an activity requiring coordination and integration of auditing under a variety of laws, regulations, programs, objectives, etc., and is performed with considerable independence. Work is subject to review by a professional superior for program effectiveness and conformance with established goals, objectives and policies through conferences and written reports.

EXAMPLES OF WORK: Plans, directs and coordinates full-range auditing activity of a comprehensive audit program to provide assurance for the accountability and effective management and utilization of funds administered by the Commonwealth and recipient organizations.

Meets with high level management officials to resolve difficult and sensitive issues or problems relating to auditing findings, recommendations and follow-up action.

Supervises the development, implementation and evaluation of audit programs, procedures, guidelines and manuals.

Supervises the monitoring and review of program office replies to audit reports issued by the Comptroller's Office, Auditor General, Federal Agencies or other governmental audit organizations or private examining organizations.

Interprets laws, rules, regulations, policies and standards for subordinates, management and other interested parties.

Determines areas of functions to be audited and audit frequency and develops portions of the annual audit plan for Commonwealth agencies.

Manages the audit resolution process between Commonwealth agencies
and external auditing entities.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of financial/compliance and operational audit objectives, procedures, practices and techniques.

Knowledge of electronic data processing procedures, practices and internal EDP controls.

Knowledge of the concepts, theories, principles and practices of accounting including general accounting, fund accounting, analysis of financial statements, systems of accounting and auditing.

Knowledge of the structure and operations of state government including financial administration, personnel management, budgetary and general services administration.

Knowledge of the concepts, methods and techniques involved in modern management practices.

Knowledge of current trends and developments in auditing in the federal government, the Commonwealth and private accounting firms.

Knowledge of procedures, agreements, contracts, policies, legislation, rules and regulations controlling audit subject to interpret and determine compliance and appropriateness.

Ability to plan and supervise the activities of a staff of professional and technical personnel.

Ability to establish and maintain effective working relationships with agency executives, program directors, associates, subordinates and representatives of entities subject to Commonwealth's examination.

Ability to plan, supervise and integrate a major auditing activity involving the development, implementation and evaluation of audit programs, procedures and guidelines under a variety of audit objectives, laws, regulations and policies.

Ability to obtain personal transportation to and from audit sites.

MINIMUM EXPERIENCE AND TRAINING: One year experience as an Audit Specialist Supervisor, Auditor Supervisor, or Audit Specialist 3;

                                                                                                                                       or

Three years of auditing experience and four years of accounting and/or additional auditing work including or supplemented by one year of supervisory accounting or account auditing experience; and fifteen (15) college level credits in accounting.

                                                                                                                                      or

Any equivalent combination of experience and training which includes fifteen (15) college level credits in accounting, and three years of auditing experience including or supplemented by one year supervisory accounting or accounting auditing experience.