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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 00085457 |
Description Activated On: 2/6/2026 11:24:13 AM |
Position Purpose: Describe the primary purpose of this position and how it contributes to the organization’s objectives. Example: Provides clerical and office support within the Division to ensure its operations are conducted efficiently and effectively. This position reports to an Assistant Director within the Bureau of Audits, Office of Comptroller Operations. An employee in this position managers staff in the completion of performance audits, attestation engagements, and professional non-audit services to provide assurance on the fiscal and operational integrity of entities, Departments, Agencies, Bureaus, and programs through the Commonwealth. This position is responsible for planning, directing, and supervising staff and activities and ensuring that audits are conducted in accordance with standards. |
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Description of Duties: Describe in detail the duties and responsibilities assigned to this position. Descriptions should include the major end result of the task. Example: Types correspondence, reports, and other various documents from handwritten drafts for review and signature of the supervisor. Administration and Planning • Interprets, provides input to the Division Head and is responsible for the Division’s achievement of the strategic objectives and performance measures of the Audit organization and as it supports the Office of Comptroller Operations and Office of Budget. • Monitors the team’s annual audit plan and budgeted hours. • Evaluates staff performance and reports back to the Audit Division Head. • Supports staff career development programs in accordance with Commonwealth personnel management policies. • Responsible for the implementation of and adherence to all policies, activities and deployment of resources within the Division and Bureau of Audits consistent with its mission. • Receives assignments from the Division Head and/or Bureau Director and is responsible for planning, managing and evaluating the performance of the strategic plan for the Office of Comptroller Operations audit programs relative to the accountability for the use of public funds using a risk based approach. Provides reports either verbal or written to the Division Head. • An individual in this classification can be assigned duties in any division within Comptroller Operations, Bureau of Audits. Operations Management • Manages and directs, from audit-working knowledge and ability, several audit teams of staff comprised of Audit Specialist 1/Executive Financial Associate, Audit Specialist 2/Executive Audit Specialist, and Audit Specialist 3 positions performing the following functions: (This is a high level synopsis of subordinate responsibilities; detailed functions and tasks are available in subordinate position descriptions.) o Reviews ERP and complex agency information systems, general IT controls, IT application controls, business processes and functionality. o Performs System Development Life Cycle (SDLC) assignments. o Conducts Enterprise Risk Assessments and risk assessments of agency or functional areas. o Facilitates Control Self Assessments to assist management in evaluating multi-agency and Commonwealth processes and functions. o Assists external auditors on the Commonwealth’s Comprehensive Annual Financial Report (CAFR) Audit. o Reviews Service Auditor Reports (SOC reports). • Ensures that the audit staff receives the appropriate training to maintain a high level of performance and are able to meet the continuing professional education requirements contained in the Government Auditing Standards. • Ensures that the concepts, theories, principles, and practices of accounting and auditing, including general accounting, fund accounting, cost accounting, analysis of financial statements, systems of accounting, and auditing are applied to assignments. • Works with the Heads of the Audit divisions (Central Office Audit, Regional Office Audit and Special Audit Support Services) on the preparation of the division's portions of the Annual Audit Plan, which includes the completion of Risk Assessments and soliciting input from the appropriate Agencies. This process also involves representing the relevant Audit division before the Agencies’ Audit Committees in presenting the plan and providing quarterly progress reports. • Reviews audit reports prior to their issuance for completeness, clarity, and substantiation by the auditor's working papers. Ensures conclusions and recommendations are expressed in a clear, concise, and constructive manner and are appropriate in view of the audit work performed and are consistent with documented findings. Gives direction on needed changes to audit supervisors and their staff. • Maintains continued communication with the Heads of the three Audit divisions (Central Office Audit, Regional Office Audit and Special Audit Support Services) regarding the progress of audit assignments both in summary and detail form as required by the circumstances. • Ensures that documents are adequately and timely prepared to reflect work performed to maintain the validity of audit tracking and billing systems. • Ensures documentation is maintained of data available for transaction testing for all audits. • Performs audits and related activities including but not limited to quality assurance reviews, attestation engagements, performance audits, financial and related audits of commercial and governmental entities that provide professional services to, or receive grant funding from Commonwealth Agencies. Regulatory Duties • Assists in directing and assuring the development of uniform administrative policies and standards for effectively controlling the audits and quality assurance function in areas including, but not limited to: - review performance, standards, and programs; - planning; - time budgets; - employee performance standards; - personnel staffing; - employee recruitment. • Supervises 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, or private examining organizations in accordance with Management Directive 325.10, Review of Auditor General, Treasury, and Legislative Budget and Finance Committee Audit Reports. • Implements necessary controls and procedures to ensure that the respective Audit team’s responsibilities, goals and objectives are performed in an efficient, effective, and economically feasible manner. • Plans, coordinates and implements special audit requests made by Agency Secretaries and Deputy Secretaries and accordingly plans and analyzes programs, activities, functions and personnel. • Adheres to the Governor’s Code of Conduct. External Collaboration and Communications • Represents the Office of the Budget and Comptroller Operations at meetings with high level management officials to resolve difficult and sensitive issues relating to audit findings, and makes recommendations and engages in follow-up actions. • 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 and meetings when necessary. • Interprets laws, rules, regulation, policies, guidelines, and standards for subordinates, management, and other interested parties including private and public entities such as management in the federal government. • Provides instruction and guidance to Comptroller Operations Auditors and promotes teamwork by sharing knowledge and ensuring work is performed according to professional standards and policies. |
Decision Making: Describe the types of decisions made by the incumbent of this position and the types of decisions referred to others. Identify the problems or issues that can be resolved at the level of this position, versus those that must be referred to the supervisor. Example: In response to a customer inquiry, this work involves researching the status of an activity and preparing a formal response for the supervisor’s signature. In response to audit requests and the Annual Audit Plan, the Audit Manager assigns audits and special projects, monitors these efforts through the various stages of completion and provides guidance/instructions and technical support as needed during the audit. The Commonwealth Audit Manager reviews the final audit and all accompanying working papers thoroughly before submitting them to his supervisor, one of the Heads of the two Audit divisions (Central Office Audit, and Special Audit Support Services), for review and approval. The Audit Manager’s recommendations will be given substantial weight with regard to issues related to the final audit reports and all accompanying working papers, as well as assigning resources to address critical workload demands. |
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Requirements Profile: Identify any specific experience or requirements, such as a licensure, registration, or certification, which may be necessary to perform the functions of the position. Position-specific requirements should be consistent with a Special Requirement or other criteria identified in the classification specification covering this position. Example: Experience using Java; Professional Engineer License Experience: Licenses, registrations, or certifications: 1. N/A 2. N/A 3. N/A 4. 5. 6. |
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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
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