GENERAL DESCRIPTION OF CLASS

The GOVERNMENTAL AUDITOR 1 applies auditing and analytical skills to perform the full range of audit functions in accordance with the appropriate audit standards, including examination of operations, management, fiscal and accounting functions/systems and internal control structures of agencies or other entities receiving public funds. Employees in this class may independently conduct small, narrow scope audits or participate as a team member performing segments of larger more complex audits and may occasionally act as team leader on segments of large audit projects.

DISTINGUISHING FEATURES

This is the second level of a four-level class series. Responsibility to independently complete assigned portions of audits and the greater degree of judgment required distinguishes this class from the lower level. The absence of responsibility to plan, coordinate and complete entire audit projects or the absence of regular on-going team leader responsibilities distinguishes this class from the higher level.

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. Perform preliminary audit surveys. Survey narrow scope audit areas, such as petty cash or inventory, and determine direction and objectives of the proposed audit. Using generally accepted audit practices, determine the scope of the audit to best evaluate the adequacy and effectiveness of the systems and controls under audit. Prepare the audit program, determine the procedures to be used and identify key control points in the system.
2. Audit Activities. Under general supervision of a higher level auditor or supervisor and following appropriate audit standards, perform the audit in accordance with the approved audit plan. Evaluate basic internal and management 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 and determine whether they are consistent with agency objectives and administrative standards. Evaluate agency grant programs and/or the activities, functions and programs of contractors/grantees, including financial and compliance audits of contracts/grants. Analyze solutions to administrative and technical problems disclosed through internal review. 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. Participate in or assist with external audits (e.g., State Auditor, etc.). Conduct or participate in internal and external follow up audits, as assigned.
3. Reporting/Technical Advice. Prepare clear, concise and complete work papers. Participate in interim progress meetings and present results of independent work orally or in writing. Prepare draft audit reports for review by higher level staff for portions of larger, more complex audits or complete draft reports for smaller less complex audit projects. Draft audit reports may include recommendations to correct deficiencies. Advise auditee, on the basis of audit findings, concerning proper record keeping, reporting and application of pertinent provisions of law and agency rules and regulations. Participate in developing and conducting on-the-job training and providing limited technical assistance to staff.
4. Professional Development. Study new 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 regular personal and written contact with agency or organization officials, accountants, and other staff to answer audit questions and document information.

SUPERVISION RECEIVED

Employees in this class receive general supervision from a higher level auditor or administrative superior. Work is reviewed through regular conferences to assess work in progress and as needed to discuss issues or resolve problems. Completed work papers are reviewed to determine if documentation is accurate, complete, supports conclusions drawn, achieves audit objectives and conforms with generally accepted auditing standards.

Work is performed within the parameters of applicable Federal rules and regulations, State Statutes, agency policies and procedures and the appropriate professional standards as established by the Institute of Internal Auditors, General Accounting Office, American Institute of Certified Public Accountants and/or other applicable standard setting organization.

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., AND either;

One year of auditing experience OR successful completion of the duties and training as an Oregon Governmental Auditor (Entry).