- Hourly / - BiWeekly /
- Monthly / $46,942.00-$74,933.00 Yearly
An Internal Auditor II is the full performance level of work conducting finance and compliance, economy and efficiency, and program results audits of a State agency's records and accounting systems to verify their correctness or to determine compliance with provisions of a statute or contract. The audits are performed independently or as a member of an audit team. Employees in this classification do not supervise other positions.
Employees in this classification receive general supervision from an Internal Auditor Supervisor or Internal Auditor Program Supervisor. Technical guidance may be received from an Internal Auditor Lead. The work may require travel throughout the State, including overnight travel.
Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing assigned duties and responsibilities of a position to the job criteria defined in the Nature of Work and Example of Work sections of the class specification.
The Internal Auditor Trainee, Internal Auditor I, and Internal Auditor II are differentiated on the basis of the degree of supervisory control exercised by the supervisor over these employees and the range and scope of the internal audits. The Internal Auditor Trainee learns to conduct internal audits under close supervision. The Internal Auditor I conducts internal audits under close supervision at times and under general supervision at other times depending upon the duty assigned. The Internal Auditor II conducts the full range of internal audits under general supervision. Internal Auditor II is differentiated from Internal Auditor Lead in that the Internal Auditor Lead assigns, reviews and approves the work of and trains lower-level Internal Auditors. The Internal Auditor II is differentiated from the Internal Auditor Officer in that an Internal Auditor Officer is the sole auditor in a State department with responsibility for all internal auditing services and reports to an executive officer, head of fiscal services, or designee.
Performs the full range of financial and operational internal audits that include elements for finance and compliance, economy and efficiency, and program results;
Identifies records or activities to be reviewed;
Performs audit tests and identifies material exceptions to generally accepted accounting principles and material noncompliance with applicable laws, regulations and procedures;
Reviews and analyzes financial and operational transactions, documents, records, and reports in order to obtain facts and verify accuracy;
Conducts or participates in discussions with operational personnel to verify facts and to obtain explanations of and reasons for apparent deficiencies;
Prepares statistical tables and charts, financial summaries, schedules, workflow charts, staffing patterns, and organizational charts;
Evaluates the adequacy and effectiveness of internal controls;
Prepares work papers to document audit findings as required or as indicated in a formal audit program;
Prepares audit report drafts;
Recommends means to correct unsatisfactory conditions and to improve operations;
Conducts and assists in post audits to determine if corrective action has been taken;
Performs special audits and investigations as required;
Assists higher level auditors to plan audit methods and tests to be used to carry out internal audit assignments;
May assist in audits of automated data processing systems;
May use a personal computer to perform internal audit tasks;
Performs other related duties.
Knowledge of generally accepted auditing standards, theory and practices;
Knowledge of governmental auditing standards and of internal auditing standards;
Knowledge of generally accepted accounting principles and practices;
Knowledge of business administration and management practices;
Skill in analyzing records, reports, and other business and financial documents and noting details and facts pertinent to the audit assignment;
Skill in determining compliance with or deviations from the provisions of statutes or contracts;
Skill in preparing accurate and concise audit work papers;
Skill in communicating ideas and information;
Ability to use automated data processing information systems, personal computers and software related to auditing;
Ability to establish and maintain effective working relationships with operational personnel and colleagues.
Education: A Bachelor's degree in accounting from an accredited college or university or a Bachelor's degree from an accredited college or university with 30 credit hours in accounting and related courses, including or supplemented by 3 credit hours in auditing.
Experience: Three years of experience conducting financial and operational internal audits that include elements for finance and compliance, economy and efficiency, and program results.
1. Applicants who have met the requirements for admission to the CPA examination prior to July 1, 1974 will be considered to have met the educational requirement referenced above.
2. Candidates may substitute the possession of a certificate as a Certified Public Accountant or Certified Internal Auditor or a master’s degree in accounting from an accredited college or university for one year of the required experience.
3. Candidates may substitute one year of professional accounting experience for one year of the required experience.
4. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in Internal Review classifications or Auditing specialty codes in the Financial or Auditing fields of work on a year-for-year basis for the required experience.
Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.
This is a Skilled Service classification in the State Personnel Management System. All positions in this classification are Skilled Service positions. Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.
This classification is assigned to Bargaining Unit G- Engineering, Scientific and Administrative Professionals classes. As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining. Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.
This classification is one level in a Non-Competitive Promotion (NCP) series. NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance levels in a classification series. In order to be non-competitively promoted to the next level in a NCP series an employee must: 1) perform the main purpose of the class as defined in the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification, and 3) meet the minimum qualifications of the classification.