AUDITOR 1

Definition

Under direction of a supervisory official in a state department, institution, or agency, performs duties of significant difficulty and/or supervises a major auditing unit engaged in professional audits of private corporations, state government, or local school districts; does other related duties as required.

Examples of work

• Directly supervises a group of auditors of lower grade in the conduct of field or internal audits, inspections, and/or investigations of state agencies, institutions, private corporations, and those financial transactions and records coming under jurisdiction or regulation of the State of New Jersey.
• Conducts thorough, complex audits, conferences, and interviews to determine compliance with regulations and accuracy and legitimacy of financial transactions and/or eligibility for federal reimbursement.
• Arranges for and participates in formal and informal conferences and/or hearings with staff, attorneys, and representatives of state, federal, local, public, or private agencies concerning audits performed.
• Plans, organizes, and assigns work of the organizational and evaluates employee performance and conduct, enabling the effective recommendation of the hiring, firing, promoting, and disciplining of subordinates.
• Reviews work of auditors engaged in conducting internal or external audits of financial support documentation to prepare audit reports and ensure a proper audit was accomplished.
• Performs audits independently or leads others in audit of revenues, payroll records, invoices, and other financial support documentation, and ensures proper preparation of audit reports of cost and other financial summaries and statements.
• Prepares oral and written financial reports, correspondence, and presentations for management and others covering deficiencies and recommendations for corrective action.
• Conducts informal on-the-job training for subordinates concerning auditing operations.
• Performs financial and/or operational audits, internal control reviews, and program evaluations.
• Formulates procedures suitable to a specific organization's EDP 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.
• May have to operate within an organization's electronic data processing system to verify accuracy and integrity of accounting records.
• May perform audits for other states on request if principles or records are located in New Jersey, or assist public accounting firms when outside audits are performed on department records and functions.
• May serve subpoenas or make recommendations on how to secure records of uncooperative organizations.
• Maintains records and files.
• 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.

Education

Graduation from an accredited college or university with a Bachelor's degree including or supplemented by twenty-one (21) semester hour credits in professional accounting courses which may include courses in municipal or government accounting.

Experience

Three (3) years 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 ability to apply that knowledge to specific auditing tasks in accord with department and state procedures. Knowledge of laws and rules relating to 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 theory and use of auditing and accounting procedures. Knowledge of records and procedures used in keeping accounts of financial transactions and accounting methods, techniques, and machines and their use. Knowledge of accounting and auditing responsibilities of the assigned department after a period of training. Knowledge of possible techniques employed to disclose discrepancies in financial records, their impact on the entity or subject under review, and acceptable methods used in correcting errors in financial documents and records. Knowledge of and ability to apply accepted accounting principles and auditing standards established by the AICPA, SEC, and FASB and the proper form for attendant financial documents and statements. Ability to interpret and record financial data, analyze complex accounting and auditing problems, organize auditing work, and develop work methods. Ability to apply prescribed auditing and accounting procedures and prepare appropriate reports thereon. Ability to comprehend and operate within a contractual entity's accounting system including various electronic data processing systems. Ability to organize and assign work and give advice when auditing problems arise. Ability to provide advice to those charged with financial records keeping. Ability to analyze complex field and office accounting and auditing problems and to develop and prescribe effective work methods. Ability to audit costs resulting from agreements with contractual entities to determine propriety, authenticity, and accuracy of expenditures and the claim in total. 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 prepare and supervise preparation of clear, sound, accurate, and informative financial and other reports. Ability to correspond with officials of state agencies or private firms concerning audits which come under State supervision. Ability to make mathematical computations and compilations and to use common office calculating equipment. Ability to maintain records and files. 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 New Jersey 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 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. SC3E26N/AR25-SCNL26N/AR26-SC4E26N/AP27- This job specification is for government use only. Salary range is only applicable to state government. Local salaries are established by individual local jurisdictions. RKR 11/08/1997