|
Commonwealth of Pennsylvania |
|
|
POSITION DESCRIPTION FOR JOB POSTING |
|
|
Position Number: 50498941 |
Description Activated On: 4/4/2024 3:01:42 PM |
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. Independently perform a broad scope of assignments and supervise multiple teams of professional audit personnel conducting audits, other engagements, and activities throughout the Department of Transportation (Department), as well as corporations and other entities that provide professional services to the Department or receive funding from or through the Department. On an organizational basis, this person is responsible to an Audit Manager and in turn, to the Audit Division Chief. |
|
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. This is a travel position. Overnight travel is required. The supervisor receives general and specific assignments from their Audit Manager. The supervisor ensures completion of these assignments by directing a staff of professional auditors and reviewing the work performed to ensure that it is in compliance with objectives, accepted auditing standards and procedures established by management. Monitors progress to ensure adherence to the audit plan throughout the year. Completing audits and audit related activities, including but not limited to agreed-upon procedures, performance and financial/related audits, special reviews and other various assignments under a variety of Federal, state and agency laws, policies, rules and regulations, programs and operational methods. Ensures desk reviews (prequalifications, preawards, and overheads) are completed in compliance with performance standards, including ensuring adequate communication of consultant/contractor deficiencies, as well as completing and reviewing the desk reviews as needed. Coordinates the audit work of the audit teams, including administration of computer systems activities, e.g. passwords, systems access, etc. Effectively supervises the completion of audits and audit related activities, including but not limited to agreed-upon procedures, performance and financial/related audits, special reviews and other various assignments under a variety of Federal, state and agency laws, policies, rules and regulations, programs and operational methods. Supervises the development of computer runs, permanent files, audit programs, questionnaires, and testing methodologies in accordance with generally accepted auditing standards as promulgated by the U.S. General Accounting Office (GAO), the American Institute of Certified Public Accounts (AICPA), and other auditing practices generally accepted by governmental audit agencies and in accordance with applicable state and federal laws and regulations. Evaluates staff performance in accordance with established standards, including identifying and addressing skills needing improvement. Gives direction on needed changes to audit staff and completes an assignment evaluation after each engagement. Communicating with Audit Manager on a consistent basis regarding progress on assignments and significant issues related to audit work, both in summary and/or detail form as required by circumstances determined by the Audit Manager, including timely updating of project/budget tracking tools. Through example, mentoring, detailed instruction, and review ensures effective staff development concentrating on the following skills: • Applying concepts, theories, principles, and practices of accounting and auditing, including general accounting, fund accounting, cost accounting (including project accounting), analysis of financial statements, systems of accounting, and auditing are applied to assignments. • Researching of Federal, State and Agency laws, rules, regulations and policies, programs and operational methods, including reading, interpreting and determining compliance with procedures, agreements, contracts, policies, legislation, rules and regulations identified as controlling the activity being audited. (Criteria) • Selecting the procedures and approach best suited to the assignment within established guidelines and determining the scope of work in conformance with the engagement objective(s). • With deference to the engagement time budget, determining the appropriate time to be allotted to various testing and tasks, including monitoring adherence to task budget time & adjusting time allotted for remaining tasks to accommodate for task overruns. • Conducting entrance and exit conference • Performing reviews of electronic data processing procedures, including assessing internal controls. Entering, accessing, and/or retrieving computer data. Maintaining and applying a working knowledge of Computer Assisted Audit Tools in the audit process • Participating in engagement planning meetings. Performing risk assessments and evaluating controls relative to assignment objectives. • Appropriate application and documentation of sampling techniques in performing testing and evaluating data. • Analyzing facts and exercising sound judgment to arrive at appropriate conclusions in view of the work performed. Investigating thoroughly and documenting investigative work done to reach conclusions. • Summarize the engagement testing plan with enough detail to establish universes, the methodology employed to select samples for testing and whether samples were expanded. • Documenting testing and necessary criteria in professional work papers that support the issued report. • Properly captioning, indexing and cross-referencing work papers (linked in TeamMate), with source, purpose, methodology and conclusions providing adequate explanations of the work. • Conducting interviews, making inquiries to gather information, explaining compliance matters and negotiating management’s acceptance of substantive recommendations to adjust or modify operations. • Draw conclusions, formulate and express recommendations appropriate in view of the audit work performed and consistent with documented findings (Issues in TeamMate) in a clear, concise and constructive manner, both orally and in writing. • All point sheets are supported by the work papers, contain the required elements and must be approved, by at least a manager, prior to issuance. • Concisely summarize engagement results • Disclose audit findings to the auditee during testing with issues (point sheets) being prepared timely and identified as reportable or not in TeamMate. • Review audit reports prior to their issuance for completeness, clarity, and substantiation by the work papers, ensuring 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. • All work papers and the report are completed in TeamMate for final review within 10 days of the closeout with the Management Representation Letter signed at the close-out conference. • Adhering to timeliness requirements regarding administrative items, including completing and processing timesheets and leave requests to maintain the validity of project, time and expense keeping systems. • Maintain proper communication with the auditee during the course of the audit, including clearly communicating discrepancies and documenting that communication using a Discrepancy Disposition Worksheet. Then ensuring that communications associated with unresolved discrepancies are formally documented in Finding point sheets that include the auditee’s response. Establishes and maintain effective working relationships with auditees, associates and superiors. Obtains personal transportation to and from assigned work sites, in compliance with travel rules. Other duties as assigned including special projects. |
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. On an organizational basis, this person is responsible directly to an Audit Manager and in turn, to the Audit Division Chief. The supervisor plans and reviews the work of subordinates. Determines engagement procedures, including testing and sampling methodology, and compliance with applicable criteria. Annually documents assessment of employees’ performance through the prescribed EPR process Approves or denies leave and travel expense requests based on operational needs and Commonwealth policy. Approves or rejects timesheets based on employee’s actual work activity Interviews prospective employees and recommends candidates for employment. Oversees preparation of reports to be issued under the Audit Division Chief’s signature. |
||||||||||||||||||||
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. N/A 5. N/A 6. N/A |
||||||||||||||||||||
Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
|