AUDITOR 3

Definition

Under limited supervision of a supervisory official in a state department, institution, or agency, does independent auditing or accounting work of average difficulty; does other related duties as required.

Examples of work

• Performs independently or as a team member in the conduct of field audits, inspections, or investigations of state agencies and institutions, private corporations, and those financial transactions and records coming under the jurisdiction or regulation of the State of New Jersey.
• Assists in conducting audits to determine compliance to regulations and accuracy and legitimacy of financial transactions.
• Prepares reports, statements, comments, and recommendations for submission to superiors concerning accounting methods and procedures investigated or reviewed.
• Arranges and participates in formal and/or informal conferences and/or hearings with staff, attorneys, and representatives of public or private organizations concerning audits performed.
• Plans and organizes audit procedures to ensure efficient completion and maintenance of security and confidentiality.
• Audits revenues, payroll records, invoices, and other financial support documentation to prepare audit reports of cost and other financial summaries and statements.
• Performs financial and/or operational audits, internal control reviews, and program evaluations.
• May perform audits for other states upon request if principals or records are located in New Jersey, or assist public accounting firms when outside audits are performed on department records and functions.
• Provides advice to accounting and other personnel on accounting problems, established accounting procedures, and statutory requirements.
• May serve subpoenas or make recommendations as to how to secure records of uncooperative organizations.
• Maintains records and files.
• May have to operate within an organization's electronic data processing system to verify accuracy and integrity of accounting records.
• Performs fiscal monitoring, investigation, and/or reviews for purposes of determining or evaluating eligibility for federal or state reimbursement, award of contracts, or compliance with federal, state, and local regulations concerning programs coming under department jurisdiction.
• Depending on department involvement, may audit books and financial affairs of organizations which would include the review of esoteric accounting methodology such as that used for hospitals, colleges, governments, and so forth.
• Will be required to learn to utilize various types of electronic and/or manual recording information systems used by the agency, office, or related units.

Education

Graduation from an accredited college or university with a Bachelor's degree including or supplemented by twenty-one (21) semester hour credits in accounting subjects.

Experience

One (1) year of accounting or auditing experience.

License

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

Knowledge, skills and abilities

Knowledge of principles and methods used in accounting and auditing and the ability to apply that knowledge to specific auditing tasks in accord with department and state procedures. Knowledge of laws and rules relating to the operation and auditing of financial accounts of state and local government agencies and those businesses and industrial firms subject to regulation and supervision by the state after a period of training. Knowledge of the theory and use of auditing and accounting procedures. Knowledge of records and procedures used in keeping accounts of financial transactions and of accounting methods, techniques, and machines and their use. Knowledge of accounting and auditing responsibilities of the department assigned after a period of training. Knowledge of techniques which may be employed to disclose discrepancies in financial records, their impact on the entity or subject under review, and the acceptable methods to be used in correcting errors in financial documents and records. Knowledge of and ability to apply accounting principles and auditing standards established by the AICPA, SEC, and FASB and of the proper form for attendant financial documents and statements. Ability to interpret and record financial data, analyze accounting and auditing problems, organize auditing work, and develop work methods. Ability to apply prescribed auditing and accounting procedures and prepare reports. Ability to collect data for and to prepare informative financial and other reports. Ability to work with and advise auditor-accountant trainees and other employees engaged in the unit to facilitate and enhance their training. Ability to provide assistance to those charged with the keeping of financial records. Ability to audit costs resulting from agreements with contractual entities to determine the propriety, authenticity, and accuracy of expenditures and the claim in toto. Ability to comprehend and operate within a contractual entity's accounting system including various electronic data processing systems. Ability to verify that financial records are complete, accurate, and in accord with applicable laws and regulations. Ability to work effectively with others. Ability to make mathematic computations and compilations and to use common office calculating equipment. 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. This job specification is applicable to the following title code(s) which are different work week or work month of the job class title: Job Spec Code State, Local or Common Class of Service Work Week State Class Code Local Class Code Salary Range

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. Possession of a valid certificate as a CPA issued by the NJ Board of Accountancy may be substituted for the Bachelor's degree in Accounting. Applicants who have successfully completed the required twenty-one (21) semester hour credits in accounting but who do not possess a Bachelor's degree may substitute additional experience as indicated on a year-for-year basis with thirty (30) semester hour credits being equal to one (1) year of experience. SC3520N/AP19-SCNE20N/AP20-SC4020N/AP21- This job specification is for government use only. Salary range is only applicable to state government. Local salaries are established by individual local jurisdictions. CAH 10/31/1997