This is professional auditing work at the audit manager level.
Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
- Documents, tests, reviews and evaluates management controls and operating procedures. Identifies management control and operating procedure deficiencies and incidents of actual and suspected fraud, waste, and abuse/misuse.
- Reviews, analyzes, interprets, and reports upon management controls and operating procedures as a part of, (1) operational reviews and economy and efficiency audits in order to report on the effectiveness and efficiency of operations, (2) investigative and inspection examinations in order to report on deficiencies that can cause fraud and abuse; and (3) compliance audits to report on the adequacy of controls and/or ensure that legal and regulatory requirements are met.
- Researches applicable laws, rules, regulations and standards for engagements and special projects.
- Reviews, analyzes, evaluates, and reports upon operational and accounting controls in order to render an opinion on financial statements.
- Conducts entrance interviews to elicit data, information, records, and/or documentation to support engagement research, analysis, and reports. Conducts exit interviews to provide findings, recommendations and guidance/direction to organizations to resolve issues.
- Reviews and evaluates state agencies, departments, school districts, charter schools, local governments, and grant recipients’ policies and procedures for internal controls and compliance with applicable laws and standards.
- Reviews and analyzes records (financial, contractual) and documents the results in accordance with professional standards.
- Applies professional standards, methods and procedures to analyze and make recommendations concerning the accuracy of accounting systems and management controls and operating procedures.
- Prepares work papers, analysis summaries, findings/recommendations, correspondence, and engagement reports.
- Evaluates the overall accuracy and sufficiency of management controls and operating procedures as they pertain to the scope of the engagement.
- Evaluates program operations; identifies potential improvements in operational efficiency.
- Develops engagement scope, objectives, plan and program.
- Evaluates the quality of work performed by the other audit organizations such as internal auditors or independent Certified Public Accountant (CPA) firms.
- Performs complex data analyses using data analysis software.
JOB REQUIREMENTS for State Auditor IV
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Possession of a Bachelor’s degree or higher in Accounting or Finance AND Certified Public Accountant (CPA); OR a Bachelor's degree or higher AND Certified Information Systems Auditor (CISA) (certification must be current); OR possession of a Master's degree in a related field required for certification with five years experience in auditing.
Possession of a current Certified Fraud Examiner (CFE) certification.
Three years experience in conducting audits in accordance with professional auditing standards, with at least one year auditing in accordance with Government Auditing standards.
Three years experience in computer assisted auditing using computer programs to analyze data; select, manipulate and sort data; perform calculations; select audit samples; and print reports.
Three years experience in conducting interviews to obtain facts, gather evidence and identify courses of action.
Three years experience in identifying criteria for engagements and interpreting laws, rules, regulations, standards, policies, and procedures.
Three years experience in developing audit and investigative plans which includes developing objectives, procedures, time frames and scopes.
Three years experience in narrative and audit report writing.
One year experience in managing multiple engagements.
One year experience in staff supervision which includes planning, assigning, reviewing, and evaluating the work of others.
Conditions of Hire
Criminal background check: A satisfactory criminal background check is required as a condition of hire. The recruiting agency may require the applicant to pay for the criminal background check as part of the conditional offer of hire.
Once you have submitted your application on-line, all future correspondence related to your application will be sent via email. Please keep your contact information current. You may also view all correspondence sent to you by the State of Delaware in the “My Applications” tab at www.delawarestatejobs.com.
The application and supplemental questionnaire are evaluated based upon a rating of your education, training and experience as they relate to the job requirements of the position. It is essential that you provide complete and accurate information on your application and the supplemental questionnaire to include dates of employment, job title and job duties. For education and training, list name of educational provider, training course titles and summary of course content. Narrative information supplied in response to the questions must be supported by the information supplied on the application including your employment, education and training history as it relates to the job requirements.
Accommodations are available for applicants with disabilities in all phases of the application and employment process. To request an auxiliary aid or service please call (302) 739-5458. TDD users should call the Delaware Relay Service Number 1-800-232-5460 for assistance. The State of Delaware – An Equal Opportunity and Affirmative Action Employer.