State of Maryland


- Hourly / - BiWeekly /
- Monthly / $53,214.00-$85,398.00 Yearly






An Internal Auditor Supervisor is the supervisory level of internal auditing 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.  Employees in this classification supervise lower-level Internal Auditors and may supervise support staff.

Employees in this classification receive general supervision from a higher level Auditor.  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 Supervisor is differentiated from the Internal Auditor Lead in that the Internal Auditor Supervisor has supervisory responsibility for lower-level Internal Auditors while the Internal Auditor Lead assigns, reviews and approves the work of and trains lower-level Internal Auditors.  The Internal Auditor 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.  The Internal Auditor Supervisor is differentiated from the Internal Auditor Program Supervisor in that the Internal Auditor Program Supervisor supervises lower-level Internal Auditors, reports to an executive officer, head of fiscal services, or designee and is responsible for the design, implementation and evaluation of an entire auditing program for a State agency.


Supervises 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;

Implements and enforces internal auditing standards;

Assists in the assessment of the operations of a department or agency and identifies the units and activities that need to be audited;

Assists in the development of an annual audit plan showing the entities to be audited and the time and staff allocated for the audits;

Assists with the development and maintenance of 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 and edits 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 the annual budget for internal auditing services;

May be the primary assistant to a higher level Auditor;

May testify in a court of law;

May develop and implement procedures and methods for auditing automated data processing systems;

Performs other related duties.


Specific educational and experience requirements are set by the agency based on the essential job functions assigned to the position.


Class Descriptions 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.

Class Descriptions provide information about the Nature of Work, Examples of Work, General Requirements and Acknowledgements.  The Required Knowledge, Skills, and Abilities; Minimum Education and Experience Requirements; Special Requirements; and recruitment and testing procedures are set by the using agency.

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.

Date Revised

July 19, 2019

Approved By

Director, Division of Classification and Salary

CLASS: 006668; EST: ; REV: 7/19/2019;

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