To plan, organize, supervise, and personally perform a variety of complex professional audits of County departments, divisions, districts, external agencies, and funds in accordance with professional standards such as Institute of Internal Auditors, Generally Accepted Accounting Principles, Generally Accepted Auditing Standards, and Generally Accepted Governmental Auditing Standards, which depending on the assignment include any of the following: financial, operational, performance, and/or compliance audits; review, analyze and audit internal and management controls and systems, prepare complex audit reports including the issuance of an opinion; provide recommendations for efficiencies and improvements; and provide highly responsible technical assistance to management staff in assigned department.
This is the advanced journey level class in the Auditor series. Positions at this level are distinguished from other classes within the series by the level of responsibility assumed, complexity of duties assigned, independence of action taken, and by the nature of external contacts and representation. Employees perform the most difficult and responsible types of duties assigned to classes within this series including oversight and review of auditing functions and supervising audit professional staff. Employees at this level are required to be fully trained in all procedures related to assigned area of responsibility. This class is distinguished from the Supervising Accountant Auditor in that the latter plans coordinates, organizes, and supervises an assigned work unit(s) within a large, multi-unit division of the Auditor Controller’s Office.
SUPERVISION RECEIVED AND EXERCISED
Receives general direction from assigned supervisory or management personnel.
Exercises direct supervision over professional, technical, and clerical personnel.
EXAMPLES OF ESSENTIAL DUTIES
Duties may include, but are not limited to, the following:
Plan, organize, and supervise a major auditing program or section in the County, which requires extensive and varied knowledge of auditing laws, rules, and regulations applicable to the assigned area of responsibility.
Provide leadership and supervision to professional, technical, and clerical staff in support of assigned department and program(s), either directly and through subordinate staff; coordinate staff training; participate in selection of staff; conduct performance evaluations; recommend and implement discipline procedures as appropriate; organize, assign, review, and evaluate work products, methods, and procedures.
Develop, recommend, and implement section goals and objectives within assigned department; assist in developing, implementing, and explaining policies and procedures.
Develop and supervise financial, operational, performance, and compliance audits including preparing audit program including scope, objectives, and plans; identifying risk areas and conducting risk assessments; conducting interviews; researching and analyzing documentation, reports, processes, policies, procedures, and various data; preparing reports and documenting process, findings, and recommendations for improvement.
Design, implement, update, and document auditing procedures and systems.
Develop, implement, and maintain County audit policies, procedures, and standards by assessing current audit processes; identifying controls or measures that are operationally or economically deficient; developing and recommending improvements; providing management with independent evaluations of management practices; communicating revisions to management; and implementing modifications and improvements.
Examine organization operations and internal and management controls, review organization policies and procedures, appraise performance and accomplishments in the execution of County plans and objectives, and evaluate the effectiveness of operations in terms of the resources available to the departments, divisions, districts, external agencies, and funds audited.
Develop recommendations to improve financial, operational, performance, compliance procedures and/or to minimize audit risk based on criteria, evidence, and client processes, procedures, and annual audit plan.
Ensure that the County’s auditing functions are conducted with integrity, independence, and efficiency and in compliance with County standards and state and federal rules and regulations.
Coordinate independent audits; facilitate the provision of related information and responds to requests in a timely and efficient fashion.
Build and maintain positive working relationships with co-workers, other County employees, and the public using principles of good customer service.
Represent assigned department and the County to governmental agencies, community groups, various business, professional, educational, and regulatory organizations, and the public, as well as to County staff and management in a positive and productive manner.
Perform related duties as assigned.
Experience and Training
Any combination of experience and training that would provide the required knowledge and abilities is qualifying. A typical way to obtain the required knowledge and abilities would be:
Experience: Two years of responsible journey level professional financial, operational, or compliance auditing experience performing duties similar to an Auditor II with Placer County.
Training: Equivalent to a Bachelor's degree from an accredited college or university with major course work in accounting or a related field.
License or Certificate:
May need to possess a valid driver's license as required by the position and in accordance with the California Vehicle Code. Proof of adequate vehicle insurance and medical clearance may also be required.
KNOWLEDGE, SKILLS, AND ABILITIES
Principles and practices of employee supervision, including work planning, assignment, review and evaluation, and the training of staff in work procedures.
Standard accepted principles and practices of motivation, team building, and conflict resolution.
Administrative principles and practices, including goal setting and project management.
Organizational and management practices as applied to the analysis, evaluation, development, and implementation of programs, policies, and procedures.
Financial, operational, performance, and compliance auditing procedures including Generally Accepted Auditing Standards.
Methods and practices related to audit program development, implementation, and evaluation.
Generally accepted accounting principles, governmental accounting standards and other governmental accounting procedures.
Cost accounting, fund accounting, enterprise accounting, and financial reporting.
Principles and theories of internal control including indicators of fraud and risk.
Applicable federal, state, and local laws, regulations, ordinances, and organizational policies and procedures related to audits.
Practices of researching issues, evaluating alternatives, making sound recommendations, and preparing and presenting effective reports.
Modern office practices, methods, computer equipment, and applications related to the work.
Techniques for effectively representing the County in contacts with governmental agencies, community groups, various business, professional, educational, and regulatory organizations, and the public.
Analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems of operational and technical policy and procedures.
On a continuous basis, know and understand all aspects of the job; intermittently analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems of operational and technical policy and procedures.
On a continuous basis, sit at desk for long periods of time; intermittently twist to reach equipment surrounding desk; perform simple grasping and fine manipulation; use telephone and write or use a keyboard to communicate through written means; and lift light weight.
Research, interpret, and apply legal, regulatory, or administrative laws, rules, regulations, standards and principles.
Organize, implement, and direct auditing and reporting operations and/or activities.
Design and implement financial, operational, performance, and/or compliance audit programs; assess overall effectiveness of assigned programs; and develop and implement improvements and controls for assigned programs.
Train, direct, supervise and evaluate professional and clerical subordinates.
Understand the organization and operation of the County and of outside agencies as necessary to assume assigned responsibilities.
Analyze and evaluate internal and management controls, systems, policies, and procedures for compliance with regulations and auditing standards.
Develop and recommend policies and procedures related to assigned operations.
Work with various cultural and ethnic groups in a tactful and effective manner.
Prepare comprehensive, clear, concise, and highly complex reports.
Communicate clearly and concisely, both orally and in writing.
Effectively represent the department and the County in meetings with other staff, outside agencies, community groups, and the public.
Establish and maintain positive working relationships with co-workers, other County employees, and the public using principles of good customer service.
CLASS: 11777; EST: 10/13/2017 2:13:00 PM; REV: 3/2/2018;