COORDINATOR INVESTIGATIVE ACCOUNTING

Code: 90637 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.

Definition

Under the general direction of the Executive Director or Deputy Director and the operational supervision of Counsel assigned as Team Leaders, coordinate or perform highly complex financial investigations and audits to identify wasteful, fraudulent or criminal financial activity or misconduct pursuant to Commission resolutions. Coordinate the development of methodologies and financial approaches to investigations and the organization, progress and completion of financial accounting investigations consistent with investigative objectives. Oversee and provide direction to investigative accounting staff. Cooperate with other federal and state law enforcement agencies and officials, as well as civilian departments, agencies and officials, on accounting matters as appropriate and in accordance with the Commission's mandate: does other related duties.

Examples of work

• Coordinate, oversee and provide direction and assistance to investigative and forensic accounting staff in the conduct of complex financial investigations through the collection, analysis and evaluation of evidence and information developed through sophisticated investigative, accounting and auditing techniques.
• Provide advice and recommendations to supervisors on the planning and direction of financial aspects of investigations, accounting and auditing findings, and the progress of accounting staff assignments.
• Provide advice and recommendations to supervisors regarding the accounting and auditing methods and procedures applied by investigative and forensic accounting staff and the accuracy, evaluation and appraisal of work papers, findings and conclusions.
• Coordinate the planning, development and implementation of forensic and investigative accounting procedures and practices to further routine, specialized or complex investigative functions consistent with Commission goals, objectives and schedules.
• Coordinate and plan the collection, cataloging, accountability and security of evidential and investigative information from various sources. Develop detailed and comprehensive subpoenas and schedules of accounting and other records required to further investigations.agencies, financial institutions and others to obtain relevant information.
• Conduct interviews and conferences with representatives of government
• Prepare reports of interviews, observations, findings and conclusions.
• Examine, audit and interpret financial and information systems, financial documents, accounting practices, management procedures and internal controls. Perform orderly analysis, investigation, examination and testing of electronic and hard copy documents and records of private individuals, business and other organized 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 accounting resources. Assess or 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 investigative recommendations based on findings.
• Coordinate and conduct accounting and auditing research and perform other accounting procedures to obtain facts and findings necessary to the development of public reports and/or hearings.
• Prepare questions or areas of questioning and exhibits for witnesses subpoenaed to testify before the Commission. Participate in public and private 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 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.
• Maintain the integrity, professionalism, philosophies, attitudes, values and intentions of the Commission consistent with resolutions, policies, rules and regulations.
• When required, provide accounting expertise as a member of investigative teams engaged in complex financial investigations assuming all requisite duties and responsibility as a staff investigator or forensic accountant on that team under the supervision of counsel.
• 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.
• Conduct searches for and assist in the recruitment of investigative or forensic accountants.
• 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.

<b>Certifications:</b>

Possession of a valid New Jersey certification as a Certified Public Accountant.

Experience

Ten years of responsible, professional experience in planning, organizing and coordinating the activities of an organization or agency engaged in large-scale financial investigative activities, five (5) years of which shall have been in supervisory capacity 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 employee mobility, is necessary to perform the essential duties of the position.

Knowledge, skills and abilities

• Knowledge of personal computers including word processing, database, spreadsheet, graphical 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 and wrongdoing.
• Knowledge of generally accepted accounting principles and generally accepted auditing standards 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 subject to regulation by the state.
• Knowledge of corporation structures, financial statements and financial fraud in large-scale corporations and organizations and 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 written and verbal presentation of technical information to diverse audiences.
• Knowledge of modern business and investigative 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.
• Knowledge of modern management principles and of effective supervisory techniques.
• Knowledge of law enforcement operations and procedures on a local, state, national and international level.
• Knowledge of the principles of communications to achieve the results desired.
• 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 back 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 used by the Internal Revenue Service.
• Ability to uncover financial statement fraud, analyzing financial statements by using ration 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 assign, instruct and provide guidance and assistance to other staff as required.
• 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 evaluate intelligence information and to identify and direct the pursuance of potential investigative areas.
• Ability to isolate legal implications from the interrogations and interviews of witnesses.
• Ability to give and solicit testimony involving criminal and civil investigations for use before the Commission, courts or other investigative bodies as required.
• Ability to maintain liaison with local, state and federal law enforcement agencies.
• 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 accommodations cannot be made because it would cause the employer undue hardship, such persons may not be eligible.
• CODES: 98/X98 - MER 05/26/07

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 j ob specification. Conversely, all duties performed on the job may not be listed.

Applicants accepting employment as Coordinator of Investigative Accounting with the State Commission of Investigation are required to adhere to certain current employment restrictions and a secrecy agreement.