FIELD AUDITOR 3 L0353

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

An employee in this class performs complex audits or is in charge of a designated program or a regularly assigned group of auditors. Work involves directing the work of other auditors either as individuals or teams and assigning and reviewing the work. Public contact is involved in making audits of private agencies and in explaining legal provisions. Work is performed with considerable independence under the direction of an administrative superior and review is limited to occasional conferences and the periodic analysis of written reports and forms.

Examples of Work: Supervises a group of auditors of lower grade engaged in the audit of records of private employers for compliance with legal and regulatory requirements; instructs auditors in interpreting controlling legislation; gives advice to auditors in the investigation of cases involving disputes as to employer liability; advises employers as to the interpretation of the law and their liability.

Performs more difficult or special audits of private or public accounting records and reports.

Directs and supervises regular routine audits and inspections of contract agencies and special audits necessitated by flood, fire, theft, or as requested by state and local officials.

Sets up audit schedules and establishes completion dates for various audit operations.

Reviews reports of subordinates for coverage of law violations, mathematical and accounting accuracy, and arrangement of subject matter; analyzes content of auditors' reports for technical soundness.

Performs related work as required.

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

Considerable knowledge of the laws and regulations governing audits made by the agency concerned.

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

Ability to analyze and interpret accounting data and reports and to instruct and advise field auditors in proper work methods.

Ability to determine violation and non-compliance, to detect and explain significant accounting irregularities, and to recommend effective corrective measures.

Ability to organize and direct flow of work and to prepare clear and comprehensive reports.

Ability to express ideas clearly and concisely, orally and in writing.

Ability to establish and maintain effective working relationships with subordinates, private employers, and governmental officials and to deal tactfully with controversial public relations problems.

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

or

Two years of experience in progressively responsible accounting or auditing work, including one year of supervisory or advanced auditing experience, and a bachelor's degree from an accredited college or university;

or

Three years of experience in progressively responsible accounting or auditing work, including one year of supervisory or advanced auditing experience, and one and one-half years of college level work, including or supplemented by six credit hours in accounting;

or

Four years of experience in progressively responsible auditing or accounting work, including one year of supervisory or advanced auditing experience; and graduation from high school, supplemented by six credit hours of post high school courses in accounting. Additional training in accounting, business administration or a related field 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