FIELD AUDITOR 1 L0351

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

An employee in this class audits accounting records of businesses or governmental agencies to determine compliance with prescribed standards or provisions of tax laws. 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. The employee may occasionally oversee the work of temporary assistants. Work methods are governed in detail by standard procedures, although once procedures are learned, irregularities or public contact problems may be decided independently. Decisions involving significant deviations from established policy or procedure are generally referred to a superior and reports and work papers are subject to review by a higher-level auditor.

Examples of Work: Participates in auditing and analyzing the accounting practices and the records of receipts and expenditures in governmental agencies and various contract agencies and sub-divisions and prepares reports of results of audits for review by a higher-level auditor.

Participates in auditing private employer accounting records and reports to establish accuracy of employer reporting and conformance with provisions of laws and regulations.

Interprets and explains controlling laws and regulations affecting the operation of businesses or agencies being audited and assists taxpayers in preparing tax returns.

Audits books and records of vendors to determine compliance with sales and used tax laws; ascertains sales and receipts from sales journals, accounts receivable, invoices, general journals, credit memoranda, and other records.

Performs related work as required.

Required Knowledges, Skills, and Abilities: Some knowledge of accounting and auditing principles and methods and their application to private or governmental accounting systems.

Some knowledge of office procedures and standard office machines and equipment.

Ability to secure and determine facts through investigations.

Ability to learn the state laws and regulations relating to auditing work assigned.

Ability to present clear and concise reports, both orally and in writing.

Ability to establish and maintain effective working relationships with the public.

Minimum Experience and Training: One year of experience as a Field Auditor Trainee;

or

One year of experience in accounting or auditing work; and one and one-half years of college level work, including or supplemented by six credit hours in accounting;

or

Two years of experience in accounting or auditing work, and graduation from high school, supplemented by six credit hours of post high school courses in accounting. Additional training in accounting, business administration, or related fields including six credit hours in accounting may be substituted for up to one year of the required experience;

or

Any equivalent combination of experience and training.

Date Established or Last Revised

Class specification - 1981

Evaluation Guide - 1990

Commonwealth Equivalent PSG ST05