FIELD AUDITOR 2 L0352

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

An employee in this class performs audits which require more specialized experience or knowledge of the field to which assigned or is responsible for supervising and training other auditors in specialized audit procedures and for providing direct assistance on unusual problems. Employees work alone within an assigned program area and have additional duties of public contact or general assistance or serve as auditor in charge of a team. Field work is ordinarily performed independently within the outlines of established polices and procedures. Supervision is received from an auditor of higher level who reviews work through conferences and a review of written reports.

Examples of Work: Supervises and 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 audit reports for review by higher-level auditors.

Audits private employer accounting records and reports of a related nature to establish accuracy of employer reporting and conformance with provisions of laws and regulations.

Interprets and explains controlling laws and regulations affecting the operations of businesses or agencies being audited; explains employer liability on questionable items and assists taxpayers in preparing tax returns.

Reviews work of subordinates for mathematical and accounting accuracy.

Supervises and participates in regular audits and inspections of contract agencies and special audits necessitated by flood, fire, theft, or as requested by state and local officials.

Audits the fiscal records at various contract agencies; checks credit reports and suggests methods to improve collections.

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 relating to the examining program to which assigned.

Knowledge of office procedures and standard office machines and equipment.

Ability to analyze and interpret accounting data and reports.

Ability to instruct and advise subordinate field auditors in proper work methods.

Ability to evaluate accounting problems of moderate difficulty and to recognize and develop pertinent accounting and related information.

Ability to prepare clear and comprehensive reports of examinations.

Ability to establish and maintain effective working relationships with private employers and governmental officials and to deal with controversial matters in a tactful manner.

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

or

One year of experience in accounting or auditing work, and a bachelor's degree from an accredited college or university;

or

Two years 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

Three years of experience in progressively responsible auditing or accounting 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 on a year-for-year basis for up to two years 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 ST06