State of Maryland

An Internal Auditor Officer is the advanced level of internal auditing work conducting finance and compliance, economy and efficiency, and program results audits of a State agency's records and accounting systems to verify their correctness or to determine compliance with provisions of a statute or contract.  Employees in this classification function as the sole internal auditor responsible for all internal auditing services for a State department.  Employees in this classification may supervise clerical and fiscal support staff.

Employees in this classification receive general supervision from a chief executive officer, head of fiscal services, or designee.  The work may require travel throughout the State, including overnight travel.

Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing assigned duties and responsibilities of a position to the job criteria defined in the Nature of Work and Example of Work sections of the class specification.

The Internal Auditor Officer is differentiated from the Internal Auditor II in that the Internal Auditor Officer is the sole Internal Auditor in a State department with responsibility for all internal auditing services and reports to an executive officer, head of fiscal services or designee while the Internal Auditor II conducts the full range of internal audits under the general supervision.  The Internal Auditor Officer is differentiated from the Internal Auditor Lead in that the Internal Auditor Lead assigns, reviews and approves the work of and trains lower-level Internal Auditors.  The Internal Auditor Officer differs from the Internal Auditor Supervisor and the Internal Auditor Program Supervisor in that the Internal Auditor Supervisor and the Internal Auditor Program Supervisor have supervisory responsibility for lower-level Internal Auditors.

Performs the full range of financial and operational internal audits that include elements for finance and compliance, economy and efficiency, and program results for a State department;

Establishes, implements and enforces internal audit standards;

Assesses the operations of a department or agency and identifies the units and activities that need to be audited;

Prepares an annual audit plan showing the entities to be audited and the time allocated for the audits;

Develops and maintains audit programs including objectives, scope, methods, approach and techniques;

Reviews documents and records in order to identify the purpose, organization and operations of the entity to be audited;

Verifies financial and operational records, reports and documents, noting material exceptions and deficiencies;

Performs audit tests and identifies material exceptions to generally accepted accounting principles and material noncompliance with applicable laws, regulations and procedures;

Conducts conferences with management to discuss findings and to recommend corrective action;

Prepares statistical tables and charts, financial summaries, schedules, workflow charts, staffing patterns, and organizational charts;

Evaluates the adequacy and effectiveness of internal controls;

Prepares work papers to document audit findings as required or as indicated in a formal audit program;

Prepares and signs audit reports;

Conducts post audits to determine if corrective actions have been taken;

Reviews legislative audit reports and in conjunction with management, develops corrective action responses, and follows up to see that the corrective action has been taken;

Performs special audits and investigations as required;

May testify in a court of law;

May audit automated data processing systems;

May supervise clerical and fiscal support staff;

May use a personal computer to perform audit tasks;

May administer a budget for internal auditing services;

Performs other related duties.

Knowledge of generally accepted auditing standards, theory and practices;

Knowledge of governmental auditing standards and of internal auditing standards;

Knowledge of generally accepted accounting principles and practices;

Knowledge of business administration and management practices;

Knowledge of the use of office equipment including computerized data processing information systems and personal computers;

Skill in analyzing records, reports, and other business and financial documents and noting details and facts pertinent to the audit program;

Skill in determining compliance with or deviations from the provisions of statutes or contracts;

Skill in preparing accurate and concise audit work papers;

Skill in communicating ideas and information; Ability to develop and implement an audit program;

Ability to use automated data processing information systems, personal computers and software related to auditing;

Ability to establish and maintain effective working relationships with operational personnel and colleagues.

Education:   A Bachelor's degree in accounting from an accredited college or university or a Bachelor's degree from an accredited college or university with 30 credit hours in accounting and related courses, including or supplemented by 3 credit hours in auditing.

Experience: Four years of experience conducting financial and operational internal audits that include elements for finance and compliance, economy and efficiency, and program results.

Notes:

1. Applicants who have met the requirements for admission to the CPA examination prior to July 1,1974 will be considered to have met the educational requirement referenced above.

2. Candidates may substitute the possession of a certificate as a Certified Public Accountant or Certified Internal Auditor or a master’s degree in accounting from an accredited college or university for one year of the required experience.

3. Candidates may substitute one year of professional accounting experience for one year of the required experience.

4. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in Internal Review classifications or Auditing specialty codes in the Financial or Auditing fields of work on a year-for-year basis for the required experience.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G- Engineering, Scientific and Administrative Professionals classes.  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.