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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 50499188 |
Description Activated On: 11/27/2023 9:29:02 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. Conducts audits, other engagements, and activities throughout the Department of Transportation (Department), as well as of 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 Specialist Supervisor, Audit Manager and in turn, to the Audit Division Chief. |
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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. This is a travel position. Overnight travel is required. The Audit Specialist 1’s work activity involves work paper, permanent file and report preparation, as well as the development of audit programs and audit testing procedures in accordance with the standards for professional practice as promulgated by the United States General Accounting Office, the American Institute of Certified Public Accountants and the Financial Accounting Standards Board and other auditing practices generally accepted by governmental audit agencies. An employee in this class performs analytical and evaluative work in the examination, evaluation and reporting on the accountability and effective management and utilization of funds administered by the Department of Transportation and in the formulation and negotiation of substantive recommendations to adjust or modify operations in order to insure compliance with Federal, State or Departmental laws, regulations and policies and improve the economy, efficiency and effectiveness of operations. 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. Completing desk reviews (prequalifications, preawards, and overheads) in compliance with performance standards, including ensuring adequate mitigation of risk and communication of consultant/contractor deficiencies. 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) Applying 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. Adhering to timeliness requirements regarding administrative items, including completing timesheets and leave requests, to maintain the validity of project, time and expense keeping systems. Communicating with supervisor on a consistent basis regarding progress on assignments, and significant issues relating to audit work, both in summary and/or detail form as required by circumstances determined by the Audit Supervisor, including timely updating of project/budget tracking tools. 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. Learning and applying interviewing techniques. Conducting interviews, making inquiries to gather information, explaining compliance matters and negotiating management’s acceptance of substantive recommendations to adjust or modify operations. Conducting entrance and exit conference. Performing reviews of electronic data processing procedures, including assessing internal controls. Participating in engagement planning meetings. Performing risk assessments and evaluating controls relative to assignment objectives. Formulating and performing audit steps based on assignment objectives and risk assessments. Selecting the auditing procedures and approach best suited to the audit assignment within established guidelines and determining the scope of work in conformance with the engagement objective(s). Appropriate application and documentation of sampling techniques in performing testing and evaluating data. Summarizing the engagement testing plan with enough detail to establish universes and the methodology employed to select samples for testing, updating to document when samples are expanded. Entering, accessing, and/or retrieving computer data. Maintaining and applying a working knowledge of Computer Assisted Audit Tools in the audit process. Documenting testing and necessary criteria in professional work papers, ensuring work papers are properly captioned, indexed and cross referenced (linked in TeamMate), and are adequately explained through the source, purpose, methodology and conclusion. 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. Concisely summarizing engagement results. 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, supported by the documented work performed (Identifying issues as reportable or not in TeamMate) and must be approved, by at least a manager, prior to issuance. 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. (All point sheets should be approved by the Audit Manager prior to issuance.) Prepare audit reports that communicate effectively conclusions and recommendations which are supported by the work papers and consistent with audit work performed and documented findings. Completing all work papers and the report in TeamMate for final review within 10 days of the close-out with the Management Representation Letter signed at the close-out conference. Establishing and maintaining effective working relationships with auditees, associates and superiors. Directing other auditors and coordinating audit activities as Lead Auditor on assignments, including responsibility for the quality of all work completed on the engagement. Obtaining 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. Audit work is performed under the immediate supervision of a professional superior who assigns the work, gives preliminary instructions, and reviews work in progress and upon completion for quality, adherence to established standards, and professional development. On an organizational basis, the Audit Specialist 1 is responsible directly to the Audit Specialist Supervisor. The Audit Specialist 1 uses professional judgment regarding the assessment of risk, selection of audit samples, materiality, and the disposition of exceptions noted during the conduct of assignments. |
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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. N/A 5. N/A 6. N/A |
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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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