FORENSIC ACCOUNTANT 2 STATE COMMISSION INVESTIGATION

Code: 10315 State Unclassified Range: X98 (FY 2027)

Official job specification

The text below is the official specification published by the New Jersey Civil Service Commission. The plain-language summary and analysis above are derived from it by NJ Civil Service Navigator. Source: the official specification page at NJ CSC.

Examples of work

• Conduct complex financial investigations through analysis and evaluation of evidence and information developed through sophisticated investigative, accounting and auditing techniques. Advise superiors on the results and progress as appropriate. Provide direction to other investigative accounting staff.
• Maintain detailed knowledge and familiarity with policies, procedures, regulations, precedents, accounting principles, investigative technique, auditing standards and other matters related to the technical and administrative aspects of investigative assignments.
• Assist in the planning, development and implement forensic accounting procedures and practices necessary to further routine, specialized or complex investigative functions consistent with Commission goals, objectives and schedules.
• Assist in planning the collection, cataloging, accountability and security of evidential and investigative information from various sources. Assist in developing detailed and comprehensive subpoenas and schedules of accounting and other records required to further investigations.
• Conduct interviews and conferences with representatives of government agencies, financial institutions and others to obtain relevant information. Prepare report of interview, observations, findings and conclusions.
• Examine, audit and interpret financial and information systems, financial documents, accounting practices, management procedures and internal controls. Perform orderly inspection, analysis, investigation, examination and testing of electronic and hard copy documents and records of private individuals, business entities, financial institutions and government entities involving white-collar crime, official corruption or misconduct, and organized crime. Identify wasteful, fraudulent or criminal activity or discrepancies. Verify findings and establish expert opinions.
• Develop inferences and investigative strategies based on review of evidence, testimony, investigative reports and other forensic resources. Determine investigative information requirements in order to recommend, plan, prioritize and implement investigative plans, targets or case strategies.
• Prepare and review accounting work papers and investigative reports which clearly document and present findings of audits or accounting investigations.
• Prepare questions or areas of questioning and exhibits for witnesses subpoenaed to testify before the Commission. Participate in private and public hearings. Observe proceedings and provide assistance to counsel.
• Provide factual testimony at public hearings on evidential material, investigative findings and recommendations for action. Prepare demonstrative exhibits and evidence to be used in proceedings.
• Provide expert testimony when appropriate to explain accounting principles.
• Maintain the integrity, professionalism, philosophies, attitudes values and intentions of the Commission consistent with resolutions, policies, rules and regulations.
• Maintain liaison and working relationships with international, federal, state and local agencies and entities on matters of mutual interest and advise supervisors of possible impact on other enforcement actions on Commission investigations.
• Will be required to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
• <b>REQUIREMENTS
• EDUCATION</b>:
• Graduation from an accredited college or university with a Bachelor's degree.
• <b>CERTIFICATIONS</b>:
• Possession of a valid New Jersey certification as a Certified Public Accountant.

Experience

Six (6) years of responsible, professional public accounting experience performed for a public accounting firm or public agency, three (3) years of which were acquired after receiving the certification as a Certified Public Accountant.

License

Appointees will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than the employee mobility, is necessary to perform the essential duties of the position.

Knowledge, skills and abilities

• Knowledge of personal computers including word processing, data base, spreadsheet and graphic presentation applications.
• Knowledge and application of financial management systems including mathematical and statistical methods and specialized computer software to trace for evidence of financial crimes.
• Knowledge of generally accepted accounting and auditing principles and standards and complex financial systems and ability to apply that knowledge to specific investigations.
• Knowledge of Federal, State and Local Laws, rules and regulations governing financial operations in the public and private sectors.
• Knowledge of terminology relating to operation and auditing of financial accounts and other records of state and local government agencies and those businesses and firms subject to regulation by the state.
• Knowledge of corporate structures, financial statements and financial fraud and the ability to apply this knowledge in conducting audit reviews and establishing expert opinions.
• Knowledge of methods and techniques for work organization, statistical and graphic presentations, and effective verbal presentation of technical information to diverse audiences.
• Knowledge of modern business and investigation systems, methods and procedures, including the continuous revision and alteration of methods and procedures as may be required.
• Knowledge of investigative techniques, including both law enforcement and financial investigations.
• Knowledge of Commission policies and procedures.
• Knowledge of the relationship among federal, state and local governments and agencies.
• Ability to interpret and record financial data, analyze complex accounting and auditing problems, organize auditing work and develop work methods.
• Ability to analyze vulnerabilities, the lack of internal controls and embezzlement opportunities, kick backs schemes, and conversion of assets for personal or improper use.
• Ability to audit costs resulting from agreements with contractual entities to determine propriety, authenticity, and accuracy of expenditures and claims in total.
• Ability to develop indirect methods of proving income commonly utilized by the Internal Revenue Service.
• Ability to uncover financial statement fraud, analyzing financial statements by using ratio analysis and certain data-mining techniques such as Benford's law, a procedure utilized to determine the likelihood that data have been altered.
• Ability to effectively interview witnesses, remembering names, faces and details of incidents, and evaluate the reliability and credibility of oral or written statements by witnesses.
• Ability to prepare and provide detailed, accurate and technically concise investigative reports and complex correspondence containing findings, conclusions and recommendations.
• Ability to interact and communicate with private and public executives and staff as well as people of diverse social, economic and ethnic backgrounds.
• Ability to work independently or as a team player, including periods of intense concentration and high stress.
• Ability to comprehend, analyze and apply the policies and procedures of the Commission to work schedules and personnel problems encountered.
• Ability to review and analyze existing investigative procedures, evaluate their appropriateness and recommend changes to improve efficiency.
• Ability to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
• Ability to read, write, speak, understand, and communicate in English sufficiently to perform duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication.
• Persons with mental or physical disabilities are eligible as long as they can perform essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.
• CODES: 98/X98 - MCK 01/20/07

Note

The examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed.