Job Code Pay Scale Group Pay Scale Type Bargaining Unit Civil Service or Non-Civil Service Last Executive Board Change Executive Board Change History
03655 10 ST A3 N 728-05 01/27/2017
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JOB CODE: 03655

DEFINITION: This is administrative and supervisory work in the Office of Comptroller Operations, Bureau of Audits.

An employee in this job is responsible for supervising a section engaged in conducting performance audits, financial audits, information technology audits, and attestation engagements to ensure a uniform, enterprise-wide, and comprehensive risk-based auditing approach. An important aspect of the work is supervising professional auditors who assist external auditors with the commonwealth’s Comprehensive Annual Financial Report (CAFR) Audit and with reviewing other specialized audit reports. Work includes ensuring all audits and reviews are conducted in compliance with applicable state and federal laws and regulations, generally accepted accounting and auditing standards, and other reporting requirements; supporting the Auditor General and other external audit organizations in managing the timeliness, coordination, and efficient completion of the CAFR and Single Audit processes; and identifying fraudulent or abusive account practices to recover costs, improve operations, or significantly reduce spending. Work also involves contacting officials of other governmental and private organizations regarding audit areas of mutual interest including the negotiation and coordination of initiatives and problem resolution, monitoring current developments impacting auditing practices and techniques, and assisting in the coordination and implementation of audit policy, procedures, and standards. Work is performed under general supervision by a Division Chief and is reviewed for the timely achievement of goals and objectives.

EXAMPLES OF WORK: (NOTE: The examples of work are representative of the work, but every position classified to this job may not perform all examples of work listed. Conversely, this is not an all-inclusive list of work examples.):

• Plans, organizes, and supervises the work of subordinate staff involved in the special audit functions and related support services.

• Implements and administers policies and procedures to assure a uniform and consistent special audit program.

• Assists a Division Chief in implementing and developing new or revised auditing policy.

• Provides guidance and technical assistance in reviewing audit reports prior to their issuance to ensure accuracy and consistency.

• Acts as liaison with the Auditor General and other audit organizations to coordinate commonwealth audit policy, practices, initiatives, problem resolution, and audit issues.

• Assists the department’s Legal Office and other commonwealth agencies in the settlement of difficult and sensitive audit finding issues and serves as an expert witness in hearings.

• Monitors current developments in auditing concepts and practices to recommend new audit strategies and improve operations.

• Interprets laws, rules, regulations, and policies.

• 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.


• Knowledge of audit policies, standards, principles, procedures, and methods as promulgated by the American Institute of Certified Public Accountants and the U.S. Government Accountability Office.

• Knowledge of accounting principles, concepts, and techniques and their application to accounting systems and operations.

• Knowledge of computerized accounting and auditing processes.

• Knowledge of office management methods.

• Knowledge of the principles and practices of employee supervision.

• Ability to read and interpret written information, such as laws, regulations, guidelines, and administrative procedures.

• Ability to establish and maintain effective working relationships.

• Ability to communicate effectively orally.

• Ability to communicate effectively in writing.

FULL PERFORMANCE KNOWLEDGES, SKILLS, AND ABILITIES: (NOTE: These are expected of an employee performing the work of this job at the full performance level. These may not be evaluated by the State Civil Service Commission or used for Civil Service examination purposes and are not position-specific performance standards.):

• Knowledge of the structure and operations of government including financial and general services administration, human resource management, and budgeting.

MINIMUM EXPERIENCE AND TRAINING: (NOTE: Based on the Entry Level Knowledges, Skills, and Abilities):

• Five years of professional financial auditing experience including two years in a supervisory capacity and a bachelor's degree including twenty-four credits in accounting;


• An equivalent combination of experience and training which includes two years of professional supervisory financial auditing experience and twenty-four credits in accounting.