GENERAL DESCRIPTION OF CLASS

Under the guidance of higher level audit staff and in accordance with appropriate audit standards, the GOVERNMENTAL AUDITOR - ENTRY participates in examinations of operations, management, fiscal and accounting functions/systems and internal control structures of state agencies or other entities receiving public funds.

DISTINGUISHING FEATURES

This is the first level of a four-level series. The Governmental Auditor - Entry is used as an under fill class for existing Governmental Auditor positions. Employees in this class receive formal and on-the-job training from higher level staff proficient in the full range of audit functions. Employees will perform auditing assignments designed to develop technical knowledge, competence and skill in auditing techniques, accounting methods, agency standards and procedures and the provision of various state and federal laws, rules and regulations. The Appointing Authority determines the training period based on the employee's background and level of proficiency attained as assignments encompass the full range of auditing functions.

DUTIES AND RESPONSIBILITIES

The duties listed below are not inclusive but characteristic of the type and level of work associated with this class. Individual positions may perform all or some combination of the duties listed below as well as other related duties.

1. Audit Planning and Organization. Assist in preliminary audit surveys to determine the scope of the audit, prepare the audit program, determine the procedures to be used and identify key control points of the accounting or management system.
2. Audit Activities. Under the guidance of a higher level auditor, perform a variety of auditing assignments. Review and evaluate basic internal control systems and the economy, efficiency and effectiveness of operations. Plan and execute reviews and tests of accounting statements and records to verify accuracy, completeness and propriety. Conduct reviews of organizational and functional activities, programs or individual units within an organization to determine whether they are consistent with agency objectives and administrative standards. Evaluate agency grant programs and/or activities, functions and programs of contractors/grantees, including financial and compliance audits of contracts/grants. Identify, gather, review and analyze physical, oral or documentary data on agency management policies, practices, procedures and organizational structure. Evaluate data, comparing actual to expected results and draw conclusions. Document findings and conclusions.
3. Reporting. Assist in preparing complete work papers. Draft sections of the audit reports for phases of audits performed, including recommendations, for review by higher level staff.
4. Professional Development. Study pronouncements on accounting principles and auditing standards and techniques as developed by authoritative bodies within the profession.

RELATIONSHIPS WITH OTHERS

During the course of an audit, employees in this class have occasional contact by telephone and in person with agency or organization officials, accountants, and other staff to answer audit questions and document information.

SUPERVISION RECEIVED

Employees in this class receive guidance and training from higher level experienced internal auditors or a supervisor. Work methods are governed in detail by standard procedures. These employees work under close supervision and their work is reviewed in progress and at completion for completeness, accuracy and adherence to professional audit standards.

GENERAL INFORMATION

Some positions in this class require the willingness to travel, including overnight trips, to perform audits at entities in various geographic locations under a variety of working conditions and to work irregular hours as required.

MINIMUM QUALIFICATIONS

A Bachelor's degree in a business-related field, such as business administration, public administration, finance, economics, computer science, etc.