In the Office of the Chief State's Attorney, Division of Criminal Justice, this class is accountable for conducting the most difficult and complex financial investigations conducted by operational units in the office and/or leading financial investigative teams.
Works under the limited supervision of a Deputy Chief State’s Attorney, Supervisory Assistant State’s Attorney or other employee of higher grade.
May lead DCJ Forensic Fraud Examiners 1 or other Division of Criminal Justice employees of a lesser grade as assigned.
EXAMPLES OF DUTIES
Performs the most complex accounting and auditing duties in
financial investigations for any operational unit designated by Office of the
Chief State's Attorney;
Evaluates referred complaints for existence of financial fraud;
Prepares for examinations by reviewing prior audit reports,
financial statements, budgets or other available data;
Determines compliance of various complex financial documents with
Examines accounting methods and procedures to ensure compliance
with generally accepted accounting principles, laws and regulations and state
or federal requirements;
Utilizes electronic data processing (EDP) systems and intelligence
databases for financial records, reports and forensic analysis in
Participates in interviews of witnesses and suspects;
Provides technical assistance to staff and police;
Oversees and prioritizes work of assigned staff;
Prepares reports and makes recommendations in investigations;
Provides technical assistance to investigative grand juries;
Testifies in court regarding forensic fraud analysis and audit
Performs related duties as required.
KNOWLEDGE, SKILL AND ABILITY
Considerable knowledge of
and ability to apply professional accounting and auditing
principles and practices;
and ability to apply relevant statutes and regulations;
state and federal tax accounting principles and practices;
criminal procedure and courtroom practice;
oral and written communication skills;
Considerable ability to analyze financial records, documents and
prepare comprehensive reports including narrative and statistical
utilize EDP systems in financial investigation and analysis;
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Nine (9) years of experience in accounting, auditing or financial examinations.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
Four (4) years of the General Experience must have been in the use of EDP systems in audit or fraud examinations at the level of DCJ Forensic Fraud Examiner 1.
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 or a Certified Internal Auditor may be substituted for one (1) additional year of the General Experience.
Incumbents in this class may be required to travel.
JOB CLASS DESIGNATION
(57)-DCJ AFSCME LOCAL 749
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
This replaces the existing specification for the class of DCJ
Forensic Fraud Examiner 2 in Salary Group DC 29 approved effective March 18,
1999. (Revised to add Acknowledgement section and modify content) Final No.