- Hourly / - BiWeekly /
- Monthly / $56,727.00-$91,075.00 Yearly
An Internal Auditor Program Supervisor is the supervisory level of internal auditing work conducting finance and compliance, economy and efficiency, and program results audits with responsibility for the entire auditing program of a State agency's records and accounting systems to verify their correctness or to determine compliance with provisions of a statute or contract. Employees in this classification supervise lower-level Internal Auditors and may supervise support staff.
Employees in this classification receive general supervision from an executive officer, head of fiscal services, or designee. 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 Program Supervisor is differentiated from the Internal Auditor Lead in that the Internal Auditor Program Supervisor has supervisory responsibility for lower-level Internal Auditors, reports to an executive officer, head of fiscal services or designee; while the Internal Auditor Lead assigns, reviews and approves the work of and trains lower-level Internal Auditors. The Internal Auditor Program Supervisor is differentiated from the Internal Auditor Officer in that the Internal Auditor Officer is the sole Internal Auditor in a State department with responsibility for all internal auditing services and reports to an executive officer, head of fiscal services or designee. The Internal Auditor Program Supervisor is differentiated from the Internal Auditor Supervisor in that the Internal Auditor Supervisor has supervisory responsibility for lower-level Internal Auditors and reports to a higher level Auditor.
Directs and supervises all internal auditing work for a State agency that includes elements for finance and compliance, economy and efficiency, and program results;
Plans, supervises, coordinates, assigns and evaluates the work of lower-level Internal Auditors and support staff assigned to an auditing program;
Establishes, implements and enforces internal auditing standards;
Assesses the operations of a department or agency and identifies the units and activities that need to be audited;
Prepares an annual audit plan showing the entities to be audited and the time and staff allocated for the audits;
Develops and maintains audit programs, manuals and guidelines;
Develops a training program and trains staff Internal Auditors;
Resolves complex audit problems;
Conducts conferences with management to discuss complex and sensitive issues and audit findings and to recommend corrective action;
Reviews, approves and signs audit reports expressing an opinion on an entity's fiscal integrity, adequacy and efficiency of operations, sufficiency of internal controls, and compliance with pertinent laws and policies;
Supervises post audits to determine if corrective actions have been taken;
Supervises special audits and investigations as required;
Reviews legislative audit reports and in conjunction with management, develops corrective action responses, and follows up to see that the corrective action has been taken;
May prepare and administer a budget for internal auditing services;
May testify in a court of law;
May develop and implement procedures for auditing automated data processing systems;
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;
Knowledge of the principles and practices of supervision;
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;
Skill in establishing and maintaining effective working relationships with operational personnel and colleagues;
Ability to train subordinates in the principles and practices of internal auditing;
Ability to assign and review the work of lower-level Internal Auditors;
Ability to plan and carry out an audit program;
Ability to prepare an annual budget;
Ability to use office equipment, automated data processing information systems, personal computers and software related to auditing.
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: Five 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 not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential). As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded collective bargaining. Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.