09/30/2011 03650

EXECUTIVE AUDIT MANAGER

DEFINITION: This is professional and administrative work in the auditing of organizations, programs, activities and functions for the Governor’s Office of the Budget, Office of Comptroller Operations.

An employee in this job plans and directs the work of several teams of Executive Audit Specialists in the performance of financial and performance audits, attestation engagements, and the provision of non-audit services as a result of a Commonwealth-wide enterprise risk assessment of all agencies under the Governor’s jurisdiction. Work in this job series is distinguished from the Commonwealth’s Audit Specialist job series based on a comprehensive risk based approach of assessing risk across all agencies under the Governor. Work involves directing efforts to identify fraudulent or abusive accounting practices, areas for cost savings, cost recoveries, and operational improvements throughout the Commonwealth in accordance with applicable state and federal laws and regulations and generally accepted accounting principles and auditing standards. Work is subject to broad instruction and is reviewed by a professional supervisor for program effectiveness and conformance with established goals, objectives and policies through conferences and written reports.

EXAMPLES OF WORK: Directs the assessment of low to high risk Commonwealth programs to determine if they are operating effectively and intended goals and objectives are being achieved.

Directs the performance of enterprise risk assessments and risk assessments for agencies and functional areas.

Reviews audit reports and working papers prior to their issuance for completeness, clarity, and substantiation.

Ensures that staff receive appropriate training and are able to meet the continuing professional education requirements contained in the Government Auditing Standards.

Directs the monitoring and review of audit responses and the performance of follow-up action to audit reports issued by the Auditor General, other governmental audit organizations, and private examining organizations.

Represents the Office of Comptroller Operations at meetings with high level governmental officials to resolve difficult and sensitive issues relating to audit findings, makes recommendations on corrective action, and follows up as needed.

Assists the Department’s Chief Counsel’s Office and other Commonwealth agencies in the settlement of difficult and sensitive issues and disputes related to audit findings and appears as an expert witness in hearings.

Performs the full range of supervisory duties.

An employee in this job may participate in the performance of subordinates’ work consistent with operational or organizational requirements.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of generally accepted accounting principles.

Knowledge of generally accepted auditing standards.

Knowledge of computerized accounting and auditing techniques.

Knowledge of information systems processing procedures, practices and internal system controls.

Knowledge of trends and developments in auditing.

Knowledge of financial research and analysis methods.

Ability to analyze, apply and interpret professional auditing practices in the development of auditing programs.

Ability of apply and interpret management practices and operational auditing to the evaluation of operating procedures, practices and control.

Ability to apply and interpret audit objectives, laws, regulations and policies.

Ability to effectively summarize the results of an audit.

Ability to communicate effectively orally.

Ability to communicate effectively in writing.

Ability to establish and maintain effective working relationships.

MINIMUM EXPERIENCE AND TRAINING: Two years as an Executive Senior Audit Specialist;

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Five years of professional auditing experience and a bachelor’s degree including 24 credits in accounting;

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An equivalent combination of experience and training that includes five years of professional auditing experience and completion of 24 college credits in accounting.