ACCOUNTANT/AUDITOR 1 DATA PROCESSING

Code: 53345 State Competitive Range: S28 (FY 2027) Work week NL: FLSA exemptOvertime table (4A:3, Appx. A)

Salary: $91,628.18 - $134,900.38/year FY 2027 schedule (last updated 2026-07-27)

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.

Definition

Under the direction of a Supervising Accountant/Auditor, Data Processing, or other supervisor in a state department or agency having responsibility for auditing internal or external complex automated financial and accounting systems, leads an audit team in the examination and review of data processing systems utilizing complex telecommunications networks and/or data base technology; supervises subordinate auditors engaged in the review of less complex systems and in the audit of individual computer programs; supervises clerical or technical employees assigned to the maintenance of financial controls; does related work as required.

Examples of work

Supervises the audit of automated accounting systems for adherence to accepted accounting principles in accordance with accepted auditing standards. Reviews and supervises the review of access control provisions,-passwords, validation routines and recovery procedures for applications systems utilizing data base and teleprocessing technology. Reviews on-line data processing systems to ensure auditability; analyzes journal and logging procedures to verify the presence of' an adequate audit trail. Supervises the preparation of test data used for determining whether programs and systems undergoing audit will accept valid information, reject erroneous information, and produce control totals which accurately reflect the content of the data. Reviews and supervises the review of program and data processing system documentation for adherence to the data center standards manual. Prepares and maintains the auditing procedures manual. Prepares audit reports; reviews and edits reports prepared by subordinates; conducts follow-up reviews to ensure the implementation of recommendations. Supervises and assists in the writing of EDP programs for large scale computer systems dealing with financial or accounting records. Trains subordinate personnel in appropriate auditing procedures and provides guidance to handle difficult or unusual problems. Reviews backup and recovery procedures for tape and disk data files to ensure the regeneration of essential data in the event of media destruction; reviews provisions for off-site storage of data-to ensure crucial processing can be accomplished in the event the data center's computer facilities are inaccessible. Collaborates with data processing analysts and users in the design and documentation of accounting controls for new systems; reviews and recommends improvements to accounting controls for existing systems. Supervises the support staff which maintains the accounting controls; trains staff in control procedures and provides guidance to handle difficult or unusual problems. Audits the procedures to log user requests for project development and to monitor the progress thereof. Supervises the maintenance of the essential records and files. May 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.

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 the essential duties of the position.

Knowledge, skills and abilities

Knowledge of modern accounting principles, methods, and techniques and their application to computer-based financial systems. Knowledge of the regulations of the Auditing Standards Division of the American Institute of Certified Public Accountants regarding the audit of service-center produced financial records. Knowledge of the methods used to prevent, detect, and correct errors and discrepancies in computer-based financial records. Knowledge of the methods and techniques used to protect the physical security of data, equipment, and workplaces. Knowledge of the techniques of data processing systems analysis and design. Knowledge of the hardware and software facilities available to protect on-line data against unauthorized access. Knowledge of data base concepts and complex communications networks and of the methods used to protect critical information against misuse or destruction. Ability to develop and carry out large-scale EDP audit programs. Ability to train subordinate personnel in correct EDP audit procedures. Ability to work effectively with associates, subordinates, and others. Ability to organize and assign work to subordinate auditors and clerical or technical workers, provide guidance, and review their work to ensure compliance with established standards and procedures. Ability to write clear and concise standards and procedures .for the audit of complex automated accounting systems. Ability to implement the findings, conclusions, and recommendations of completed audit projects. Ability to effectively use audit software packages. Ability to design data processing system controls and to supervise their implementation. Ability to supervise the maintenance of essential records and files. Ability to learn 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, or communicate in English sufficiently to perform the 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 the 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.

Note

Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience. Eight (8) years of professional experience in auditing large-scale EDP systems including test data preparation, system specifications and program documentation review or four (4) years accounting experience which shall have included writing EDP programs for large scale computer (financial) systems, one (1) year of which shall have been in a supervisory capacity; including and/or supplemented by twenty-one (21) semester hour credits in professional accounting subjects and six (6) semester hour credits in data processing or computer science. OR Possession of a bachelor's degree from an accredited college or university including and/or supplemented by twenty-one (21) semester hour credits in professional accounting subjects and six (6) semester hour credits in data processing or computer science; and four (4) years of the above-mentioned professional experience. "Professional experience" refers to work that is creative, analytical, evaluative, and interpretive; requires a range and depth of specialized knowledge of the profession's principles, concepts, theories, and practices; and is performed with the authority to act according to one's own judgment and make accurate and informed decisions.