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DISTINGUISHING FEATURES OF THE CLASS
The work involves responsibility for reviewing, recommending and implementing revisions to current systems of internal control in local government, including administrative, financial and accounting controls to insure the orderly and efficient conduct of business. An employee in this class is also responsible to assist in formulating audit procedures that will review individual subsystems of these controls to determine proper authorization, proper accounting and asset safeguarding. Internal controls involve a plan of an organization and all its coordinating systems, both financial and management; administrative controls include, but are not limited to a plan of the organization and its procedures and records and are concerned with the decision process leading to management's authorization of transactions; financial and accounting controls include the procedures and records that are concerned with the safeguarding of assets and the reliability of financial records. General supervision and instructions are received from an administrative supervisor who reviews work for conformance with departmental policies, procedures and adherence to the objectives of the audit program. Considerable independent judgment and initiative is exercised in the performance of complex and comprehensive audits. Supervision is exercised over a small number of Auditors doing fieldwork. Does related work as required.
TYPICAL WORK ACTIVITIES
Develops audit programs to ensure that the department or agency is presenting fair and accurate financial information and is operating in an efficient and cost effective manner.
Conducts audits which cross-departmental lines to trace transaction flow to determine whether those transactions are executed in accordance with county management's general or specific authorizations for that system.
Tests recorded transactions following specific guidelines to determine if they permit preparation of financial statements that conform to generally accepted accounting principles or any other regulations, which apply to those statements.
Determines if access to county assets is permitted in accordance with executive or legislative authorization and periodically reviews these assets to determine proper access authorization.
Uses flowcharting techniques to effectively display the principles of documentation for the subsystem being audited.
Examines the departmental or project workflow to determine the adequacy of existing internal controls and to recommend changes or adjustments designed to maximize efficiency within these controls.
Reviews applicable current procedures and compares to standards developed within the audit program.
Makes recommendations to management on significant findings, suggesting changes to improve current systems.
Follows up on recommended changes to review and analyze results of new or altered procedures.
May act as team leader on occasional large scale or complex audit assignments to insure conformance with the Administrative Code and generally accepted auditing standards and governmental accounting, auditing and financial reporting principles.
FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS
Thorough knowledge of accounting principles and procedures and the ability to apply this knowledge to audit accounting records.
Thorough knowledge of governmental fund accounting and the relation of these funds to each other and to their internal controls.
Ability to evaluate and document both managerial and accounting controls.
Ability to supervise and coordinate the work of an auditing staff in a manner conducive to full performance and high morale.
Ability to prepare complete and accurate audit reports.
Ability to prepare flow-charts to explain current and/or recommended workflow procedures.
Ability to express one's self clearly and concisely, orally and in writing.
Two (2) years of permanent competitive class status in the title of Auditor II or Accountant II; or four (4) years of permanent competitive class status as an Auditor I.
A) Graduation from a regionally accredited or New York State registered college or university with a baccalaureate degree in accounting or a baccalaureate degree including or supplemented by 24 semester credit hours, or its equivalent, in accounting plus four (4) years of work experience, or its part time equivalent, in professional accounting or financial auditing, or a closely related field, which must have involved as the major job function the application of accounting principles to the installation and operational maintenance of a general or specialized accounting system, the design or modification of an accounting system, final authority and responsibility for a system or major portion thereof, and the exercise of supervision over accounting activities; or,
B) Eight (8) years of work experience, or its part time equivalent in accounting, financial auditing or full charge bookkeeping which is defined as experience which must have involved the accumulation of financial and statistical data into general and subsidiary ledgers and journals and the compilation of this material into financial reports and studies of which four (4) of the eight (8) years must have been work experience in professional accounting, or financial auditing, or a closely related field, which must have involved as the major job function the application of accounting principles to the installation and operational maintenance of a general or specialized accounting system, the design or modification of an accounting system, final authority and responsibility for a system or major portion thereof, and the exercise of supervision over accounting activities; or,
C) An equivalent combination of training and experience as defined by the limits of (A) and (B).
Successful completion of graduate semester hours in Accounting or a closely related field from a regionally accredited or New York State registered college or university may be substituted for work experience as follows: Thirty (30) graduate semester hours is equivalent to one (1) year of work experience; Sixty (60) graduate semester hours is equivalent to two (2) years of work experience. Degrees in Finance, Economics and related field will not be considered as qualifying.