State of Connecticut Executive Branch

Forensic Fraud Examiner (4605AR)

$46.53-$59.54 Hourly / $3,721.88-$4,762.84 BiWeekly /
$97,141.00-$124,310.00 Yearly

PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Departments of Revenue Services, Social Services, and Transportation, and the Office of the Attorney General this class is accountable for conducting the most complex and difficult forensic examinations of financial records in matters under investigation by the agency and law enforcement authorities.

GUIDELINES FOR JOB CLASS USE

  • This is an advanced professional working level distinguished from lower level accounting classes by the principal involvement, 75% of the time, in complex forensic accounting including litigation support and investigative accounting.
    • Forensic accounting is defined as accounting suitable for legal review and is distinguished from financial and fraud auditing by the nature of the engagement and objective of the review.
    • The objective of forensic accounting is related to a specific issue and not an attest function.
  • Incumbents provide support of an accounting nature involving existing or pending litigation that has direct application to a court of law including accounting services related to quantification of economic damages.
  • Incumbents routinely exercise a high level of independence and decision-making authority including responsibility for developing case specific auditing protocols.

SUPERVISION RECEIVED

Works under the limited supervision of an employee of higher grade.

SUPERVISION EXERCISED

May lead other lower level employees as assigned.

EXAMPLES OF DUTIES

  • Performs the most complex forensic analysis of financial records related to complex financial fraud investigations undertaken by the agency;
  • Participates as a member of task forces on most complex cases;
  • Reviews referred complaints for existence of financial fraud;
  • Examines prior audit reports, financial statements, budgets or other available data for evidence of fraud, waste or abuse;
  • Examines accounting methods and procedures to ensure compliance with accepted accounting practices;
  • Analyzes and traces proceeds of other assets involved in fraudulent schemes;
  • Identifies assets for possible seizure and/or forfeiture;
  • Utilizes intelligence databases for financial records, reports and forensic analysis in investigations;
  • Conducts interviews of witnesses and targets;
  • Provides technical assistance to staff;
  • Acts as a liaison with other operating units, agencies and outside officials regarding unit policies and procedures;
  • Participates in hearings and settlement negotiations;
  • Prepares reports and makes recommendations in investigations;
  • Testifies in administrative and other legal proceedings regarding forensic fraud analysis and audit results;
  • Performs related duties as required.

KNOWLEDGE, SKILL AND ABILITY

  • Considerable knowledge
    • and ability to apply professional accounting and auditing principles and practices;
    • and ability to utilize electronic data processing (EDP) systems relevant industry accounting principles and practices;
    • substance and application of relevant statutes and regulations;
    • courtroom procedure;
    • evidence;
  • Considerable
    • oral and written communication skills;
    • interpersonal skills;
  • Considerable ability to
    • analyze complex financial records, documents and reports for evidence of financial fraud;
    • prepare comprehensive reports and exhibits.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Seven (7) years of experience in accounting, auditing or financial examinations.

MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE

Two (2) years of the General Experience must have been in conducting forensic financial examinations.

MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED

  • College training in accounting may be substituted for General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor’s degree.
  • A Master’s degree in accounting or certification as a Certified Public Accountant, Certified Internal Auditor or Certified Fraud Examiner may be substituted for one (1) additional year of the General Experience.

SPECIAL REQUIREMENTS

  • Incumbents in this class may be required to travel.
  • Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.

JOB CLASS DESIGNATION

Classified/Competitive

OCCUPATIONAL GROUP

(01)-Accounting/Auditing

BARGAINING UNIT

(16)-ADMIN & RESID (P-5)

EEO

(2)-Professional

SALARY INFORMATION

AR 28

ACKNOWLEDGEMENT

As defined by Sec. 5-196 of the Connecticut General Statutes, a job class is a position or group of positions that share general characteristics and are categorized under a single title for administrative purposes. As such, a job class is not meant to be all-inclusive of every task and/or responsibility.

CANCELLATION CLAUSE

This replaces the existing specification for the class of Forensic Fraud Examiner in Salary Group AR 28 approved effective May 05, 2023. (Revised to modify Guidelines for Job Class Use and Supervision Received section) Item No. 23-249

EFFECTIVE DATE

10/18/2023
CLASS: 4605AR; EST: 8/11/2000; REV: 10/19/2023;