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Internal Auditor I (#MABD01)
$31,912.00 Yearly Min / $39,890.00 Yearly Mid / $47,868.00 Yearly Max


Internal Auditor II (#MABD02)
$36,534.00 Yearly Min / $45,667.00 Yearly Mid / $54,800.00 Yearly Max


Internal Auditor III (#MABD03)
$39,093.00 Yearly Min / $48,866.00 Yearly Mid / $58,639.00 Yearly Max


Internal Auditor IV (#MABD04)
$44,755.00 Yearly Min / $55,944.00 Yearly Mid / $67,133.00 Yearly Max


Internal Auditor V (#MABD05)
$51,242.00 Yearly Min / $64,053.00 Yearly Mid / $76,864.00 Yearly Max




Description of Occupational Work

This class series uses five levels of work in the Administrative Services occupational group, Fiscal Services occupational series. Professional auditing includes conducting financial, compliance, economy/efficiency, information systems, investigative and operational reviews of government agencies, public benefit corporations, not-for-profit organizations and third party contractors. Audit objectives include determining whether management controls comply with applicable laws, rules, regulations, and ensure effective, efficient operations. 

Note: This is a designated Career Ladder series. Based on the level of audit work applicable to the employing agency, positions can be allocated up to level III. The Auditor I level is to provide entry for hiring new employees into the class series but does not preclude hiring new employees at higher levels. To implement the career ladder, current employees are assigned to the level for which they meet minimum qualifications and promotional standards. Employees may be promoted through the career ladder in accordance with promotional standards. The promotional standards, a selection document under separate cover, set forth the criteria that identify, measure and verify successful performance at each level. Advancement of employees through the career ladder is dependent on an agency/department's operational needs and distribution of work. Therefore, all employees may not have the opportunity to advance to the III level at a given point in time. The Auditor IV & V, although not part of the career ladder, provide competitive opportunity for movement of employees. 

Essential Functions

Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
  • Reviews records of agency units, contractors, subcontractors, municipalities, suppliers and vendors to assure compliance with federal/state guidelines, agreements, contracts, grants and appropriate billing and maintenance of accounting records.
     
  • Identifies program adequacy/efficiency through comprehensive, in depth analysis of operational and administrative functions, accounting practices, policies, procedures and management controls.
     
  • Interviews staff and management; gathers pertinent data, information, records, and documentation to support audit research, analysis, and subsequent reports.
     
  • Applies professional auditing standards, methods and procedures to analyze and make recommendations concerning the accuracy of accounting systems, management controls and operating procedures.
     
  • Attends professional auditing training as a means of remaining current in the latest auditing methods, principles and practices. 
     
  • Meets with agency personnel and outside interested parties to discuss audit scope and nature (Entrance Conference) and again at the conclusion of the audit to review observations and findings (Exit Conference).
     
  • Writes clear, complete, and concise audit reports, which include audit observations, findings and recommendations for corrective action.
     
  • Reviews and interprets applicable federal and state laws, rules, regulations, policies and procedures; recommends changes to department management, Federal government, contractors or subcontractors.

Levels of Work

Internal Auditor I
 
This is the first level of professional auditing work encompassing the full range of audit activities as described by the essential functions. Work is performed under the close supervision of a technical superior. 

  • Works on less complex audits such as audits with few payment vouchers, single contractors, few contract supplements, lump sum contract payments or payment history.
  • Participates in interviews, develops skills in interview techniques and procedures.
  • Assists higher level staff in conducting audits involving multiple subcontractors, contract tasks and/or proper classification of funding.
  • Attends professional auditing training.
  • Regular contacts are typically with inter/intra agency staff and others outside state government, primarily for the purpose of gathering, coordinating and relaying information.

Internal Auditor II

This is auditing work at the full performance level. Positions at this level typically report to a technical superior. Supervisor does periodic review of audit progress.

  • Performs a full range of audits such as financial, compliance, information systems for agency units, contractors, subcontractors or municipalities.
  • Lead auditor for multiple audits; coordinates the work of professional auditors, providing technical guidance/direction and assisting others in knowledge/skills development during the course of an audit.
  • Assists higher level staff on the most complex audits such as audits of internal controls, economy and efficiency and suspected fraud or abuse.
  • Conducts interviews to gather pertinent information, records and/or documentation.
  • Regular contacts are typically with agency staff, other state agencies and others outside state government, primarily to gather, evaluate and provide information, recommendations, and guidance/direction.

Internal Auditor III

This is auditing work at the advanced level. Positions are thoroughly versed in all auditing functions. Positions at this level report to a technical superior. Work is reviewed at completion.

  • Leads complex audits such as audits of internal controls, economy and efficiency and suspected fraud or abuse.
  • Audits contractor's/subcontractor's financial statement and/or single audit reports to determine the accuracy/legitimacy of information submitted to the agency. This may require oversight of independent CPA firms during the course of an audit.
  • Determines testing techniques such as statistical and non-statistical sampling such as random sampling, internal sampling, stratified sampling or cluster sampling.
  • Functions as a team member on peer reviews for other state's like agency auditing units.
  • Regular contacts are typically with senior management, other state agencies and others outside state government, primarily for the purpose of educating others on unfamiliar concepts, facilitating meetings/committees and identifying/resolving problems, needs and complaints.

Internal Auditor IV

This is auditing work at the supervisory level involving directing and reviewing the work of subordinate auditors (per the Merit Rules). Positions at this level are responsible for supervising and implementing auditing policies and procedures. Positions report to a technical superior.

  • Develops audit schedules, objectives, timeframes and scopes to ensure adequate audit coverage; plans, assigns, reviews and evaluates the work of a professional staff.
  • Reviews and approves work papers, analysis summaries, findings/recommendations, correspondence, and audit reports to ensure the work of subordinates is performed in compliance with professional auditing standards.
  • Evaluates subordinates, recommending training, promotion, and disciplinary actions.
  • Supervises peer reviews for other state's like agency auditing units.  
  • Research current auditing procedures to develop and update intra-office procedural manuals and training guides.
  • Provides technical guidance, direction and instruction to internal staff, agency officials/management regarding interpretation/application of auditing rules, regulations, policies, procedures and practices.

Internal Auditor V

Positions at this level are responsible for managing and implementing, through subordinate supervisory staff, a department's auditing and regulatory policies, procedures and functions. Positions report to an administrative superior.

  • Supervises directly and through subordinate supervisors a group of professional staff.
  • Provides technical guidance, direction and information to senior management as part of the strategic planning process.
  • Administers budget for auditing function.
  • Establishes long and short-term goals, objectives and priorities in accordance with the department's overall mission.
  • Represents management at meetings/hearings. Advises agency management and others regarding auditing problems/issues, identifying and resolving problems/needs and ensuring goals and objectives are met.

Knowledge, Skills and Abilities

The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA's listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.

  • Knowledge of accounting principles and practices.
  • Knowledge of professional auditing standards, methods and procedures.
  • Knowledge of state and federal laws, rules and regulations.
  • Knowledge of statistics.
  • Knowledge of interviewing techniques and procedures.
  • Knowledge of auditing practices and procedures applicable to computer assisted auditing techniques.
  • Knowledge of information systems technology, operations and applications.
  • Skill in gathering, analyzing and evaluating information.
  • Skill in writing clear, concise reports, work papers, analysis summaries, draft findings and recommendations.
  • Skill in interpreting program laws, rules and regulations.
  • Ability to apply accounting principles and practices.
  • Ability to apply professional auditing standards, methods and procedures.
  • Ability to recognize deficiencies in accounting, compliance and management controls.
  • Ability to communicate effectively.

In addition to the above Knowledge, Skills and Abilities, the Internal Auditor II requires:

  • Knowledge of audit techniques and requirements in the examination of various federal grants and programs.
  • Knowledge of computer assisted auditing.
  • Skill in interviewing techniques and procedures.
  • Skill in researching, interpreting and applying state and federal laws, rules and regulations.
  • Skill in analyzing and interpreting technical data.
  • Ability to recognize deficiencies in management controls and procedures and to recommend corrective action.
  • Ability to perform computer assisted auditing.
  • Ability to perform statistical and non-statistical sampling techniques.
  • Ability to plan and organize multiple audits.
  • Ability to assist in training lower level professionals.
  • Ability to coordinate the work of a team.

In addition to the above Knowledge, Skills and Abilities, the Internal Auditor III requires:

  • Knowledge of principles, practices and the methods and techniques used in the analysis of managerial and operational problems.
  • Knowledge of investigative techniques used in fraud investigations.
  • Skill in performing statistical and non-statistical sampling techniques.
  • Skill in managing multiple audits and multiple audit teams.
  • Skill in training lower level professionals.
  • Skill in planning and organizing multiple audits.
  • Skill in performing computer assisted auditing.
  • Skill in recognizing deficiencies in agency accounting, compliance, and management controls.
  • Ability to manage multiple audits and provide leadership for audit teams

In addition to the above Knowledge, Skills and Abilities, the Internal Auditor IV requires:

  • Knowledge of the principles and practices of supervision.
  • Skill in planning, organizing, coordinating and implementing audit plans.
  • Ability to plan and coordinate multiple work assignments and schedules.
  • Ability to assign and review/monitor work of lower level personnel.
  • Ability to develop staff to fullest potential.

In addition to the above Knowledge, Skills and Abilities, the Internal Auditor V requires:

  • Knowledge of the principles, practices and theory of management.
  • Knowledge of preparing budgets.
  • Skill in planning, implementing, and monitoring audit processes.
  • Skill in establishing goals, objectives and priorities in accordance with the department's overall mission.
  • Skill in developing staff to the fullest potential.

Job Requirements

JOB REQUIREMENTS for Internal Auditor III
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:

  1. At least three years experience auditing in accordance with Generally Accepted Auditing Standards including the assessment of internal and external controls.
  2. Three years experience in accounting using Generally Accepted Accounting Principles (GAAP).
  3. Three years experience in auditing financial records and documents in accordance with Generally Accepted Auditing Standards, including assessment of internal and external controls.
  4. Three years experience in computer assisted auditing which includes using computer programs to analyze data, select, manipulate and sort data, perform calculations, select audit samples and print reports.
  5. Six months experience in interviewing which includes using structured or unstructured interview techniques to obtain facts, explore issues and identify courses of action.
  6. Six months experience in interpreting laws, rules, regulations, standards, policies, and procedures.
  7. Six months experience in narrative report writing.

CLASS:
MABD01
EST:
4/1/2001
REV:
1/1/1900
FORMERLY JOB CLASS:
75215

CLASS:
MABD02
EST:
4/1/2001
REV:
1/1/1900
FORMERLY JOB CLASS:
75216

CLASS:
MABD03
EST:
4/1/2001
REV:
1/1/1900
FORMERLY JOB CLASS:
75217

CLASS:
MABD04
EST:
4/1/2001
REV:
1/1/1900
FORMERLY JOB CLASS:
75218

CLASS:
MABD05
EST:
4/1/2001
REV:
1/1/1900
FORMERLY JOB CLASS:
75219