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
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
Works under the limited supervision of an employee of higher grade.
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
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
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;
oral and written communication 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.
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
(16)-ADMIN & RESID (P-5)
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.
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