GENERAL DESCRIPTION OF CLASS

The GOVERNMENTAL AUDITOR 3 organizes and conducts comprehensive audits, including the largest, most complex or sensitive audits, or those which require specialized technical skills (e.g., Information Resources Management auditing, performance auditing, fraud investigations, or other audit specialties) in accordance with appropriate audit standards. Employees in this class may also be involved with audit office administrative activities and leadership responsibilities.

DISTINGUISHING FEATURES

This is the fourth level of a four-level class series. Responsibility for every aspect of the full range of auditing projects, to independently conduct or lead audits requiring specialized technical skills, and/or to participate in the overall management of the audit office distinguishes this class from the lower levels.

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. Leadership and Administrative activities. Serve as audit team leader on large and/or complex audits. Coordinate, assign and review the work of auditors or other staff involved in the audit. Compile, review and approve audit work papers for presentation to the Supervisor. Provide leadership and technical guidance for activities of auditors assigned to the review of various organizational and functional activities and ensure conformance with acceptable audit standards, plans, budgets and schedules. Perform or assist management in planning audits, scheduling staff and determining project scope. Assist with office administration, (e.g. providing input to performance appraisals, time keeping, etc.). Develop and present formal and on-the-job training for audit staff. Develop policy and procedure manuals and other training guides for auditors. Participate in the evaluation of overall results and effectiveness of audits.
2. Audit Planning and Organization. Perform risk assessments of internal and management controls. Conduct surveys of complex audit areas and define scope and objectives of the audit. Develop comprehensive, practical programs of audit coverage for audit activities, programs or units. Define and develop audit sampling methods, including statistical sampling and determine audit procedures to apply. Plan or assist in planning Information Resources Management audits, performance audits and fraud investigations. Coordinate audit program with other involved units, e.g., external auditors or the agency accounting office.
3. Audit Activities. Direct and participate in audit activity. Assign, review and approve audits. Oversee complex audits from pre-audit stages to preparation of a final draft report or may independently perform all stages of a complex audit. Lead the evaluation of a system's controls and economy, efficiency and effectiveness and of complex contracts/grants and major programs, as well as fiscal/accounting functions and systems. Oversee or perform audits requiring specialized skills in Information Resources Management auditing, cost-benefit analysis, management consulting, contract auditing, fraud investigations, or other audit specialties. Compile or review work paper conclusions to summarize reportable findings in preparation for report writing. Appraise the adequacy of corrective actions planned by management to improve deficient conditions. Oversee or perform follow up audits as appropriate.
4. Audit Reporting/Consultation. Make oral and written presentations to management during and at the conclusion of the audit, discussing deficiencies, recommending corrective action and suggesting improvements in controls, operations and cost effectiveness. Write the audit report with recommendations for improvement to auditee. In an advisory capacity, participate in development and design of new systems, and provide other consultative services to management.
5. 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 sensitive or controversial issues arising during the audit. They have regular contact with agency management in planning audit projects, setting priorities and scheduling audits.

SUPERVISION RECEIVED

Employees in this class receive general supervision from an audit manager or other administrative superior. At this level, work is frequently self-initiated based on requests for audits or the goals of the agency and the employee exercises significant independence in judgment and action to complete the work. Work is reviewed through periodic progress reports and in terms of overall results.

The work is performed within the parameters of applicable Federal rules and regulations, State statues, agency policies and procedures and the 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 three years of auditing experience that includes one year of experience doing governmental auditing.

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 governmental auditing experience.

Transcripts must be submitted for all required or related courses.