GENERAL DESCRIPTION OF CLASS

The GOVERNMENTAL AUDITOR 2 prepares and executes audit plans for a full range of simple to complex audit programs in accordance with appropriate audit standards. Employees in this class independently plan reviews, write audit programs and conduct reviews of major programs and units within agencies and/or other entities receiving public funds, and present interim reports and recommendations to organization management. The Governmental Auditor 2 may also assist in Information Resources Management audits, performance audits, fraud investigations and risk assessments and may regularly act as team leader for audit projects, providing guidance and technical expertise to staff or other auditors.

DISTINGUISHING FEATURES

This is the third level of a four-level class series. Responsibility to plan, manage and coordinate every aspect for all but the largest, most complex audit projects or delegated responsibility as team leader on an ongoing basis distinguishes this class from the lower level. The absence of responsibility to organize and direct all aspect of the most comprehensive audits, to conduct audits requiring specialized technical skills, or to participate in the overall management of the audit unit 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. Assist with risk assessment of the controls in place. Conduct surveys of audit areas and determine the audit scope and objectives. Develop comprehensive, practical programs of audit coverage for audited activities, programs or units. Define and develop audit sampling methods, including statistical sampling, and determine audit procedures to apply. May serve as lead auditor, overseeing complete audit for routine functions. Coordinate, assign and review work of other auditors or staff involved in audit for sufficiency, accuracy, and adherence to Generally Accepted Auditing Standards. Provide technical guidance to other staff assigned to the audit.
2. Audit Activities. Perform the audit in accordance with the approved audit program. Gather data, interview organization personnel and management staff, prepare flow charts of the operation or process, analyze the internal and management controls in place, complete and interpret the internal control questionnaires, and document the actual process/function in operation. Evaluate internal and management control systems and economy, efficiency and effectiveness of operations and systems. Review fiscal and accounting functions and systems. Evaluate agency grant programs and/or activities, functions and programs of contractors/grantees, including financial and compliance audits of contracts/grants. Assist in specialized operational and performance audits. May also assist in reviewing computer security, technology, and applications. In cooperation with public safety officials, may assist in fraud audits, investigations or other special reviews. Oversee or perform follow up audits as appropriate. Compile work paper conclusions to summarize reportable findings in preparation for report writing.
3. Reporting/Technical Advice. Make oral and written presentations to management during and at the conclusion of the audit, discussing deficiencies, recommending corrective action and suggesting improvements in internal controls, operations and cost effectiveness. Assist with or prepare the audit report with recommendations for improvement to auditee. Develop and present training to staff. Provide on-the-job training as required.
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

Employees in this class have regular contact by telephone and in person with all levels of agency or organization staff to arrange entrance or exit conferences, to obtain information, to discuss findings and recommendations, and to resolve issues arising during the audit.

SUPERVISION RECEIVED

Employees in this class receive general supervision from an audit manager or other administrative superior. Through periodic conferences during the audit and at its completion, the auditor and supervisor review the work to discuss problems, assess progress and ensure adherence to professional audit standards.

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

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 two years of auditing experience.

Twenty quarter hours of college courses in a business or financial field such as the areas listed above AND two additional years of auditing experience may substitute for the degree.

Successful completion of the duties and training as an Oregon Governmental Auditor (Entry) will substitute for one year of auditing experience.