City and County of San Francisco

Under general supervision, plans, organizes, and conducts financial and/or forensic, compliance, investigative and performance audits, program evaluations, and analytical activities to study, analyze and review policies, management and operations of governmental agencies, vendors, contractors, and other parties that do business with the City and County of San Francisco, and performs related research and duties as assigned. This position may lead portions of an audit and provide on-the-job training and evaluation feedback.

This is the journey-level classification in the Auditor series.  It is distinguished from the Auditor I class in that incumbents in the latter, entry-level class perform less complex duties and may be supervised by Auditor II.  Auditor positions are specific to the Controller's Office because of the increased scope of work and the specific mandates of Charter Appendix F, "Authority and Duties of City Services Auditor," and because of the need and ability to work with a wide variety of contacts and stakeholders

According to Civil Service Commission Rule 109, the duties specified below are representative of the range of duties assigned to this job code/class and are not intended to be an inclusive list.
The Auditor II participates in the following tasks as a team member in large and/or complex audits, and may take a lead role in smaller and/or routine audits or portions of large and/or complex audits:

1. Audits and investigates a wide variety of programs, functions, processes, and activities of city departments and contracts to evaluate their efficiency, effectiveness, economy, and legal compliance.

2. Audits surveys, including researches legal mandates and other background information, determines needs of key stakeholders, identifies potential risk areas, understands relevant internal controls, and identifies potential sources of evidence under general supervision.

3. Plans, organizes, and conducts audit entrance and exit conferences and periodic meetings with department management to inform them of audit results.

4. Interviews department and program management, and staff to obtain information.

5. Develops audit scope and objectives, and prepares detailed audit programs, time budgets, and milestone dates.

6. Audits fieldwork, including collecting, analyzing, and documenting audit evidence as it relates to the audit objectives.

7. Reconstructs records and data that may have been destroyed or falsified.

8. Reviews internal controls.

9. Develops audit findings and recommendations that are fully supported by analysis.

10. Reviews team members' work for completeness, technical accuracy, organization, content, tone, and grammatical accuracy.

11. Prepares and reviews written audit reports that effectively communicate the audit results.

12. Prepares and presents audit results at public hearings and to a variety of audiences.

13. Provides input into the annual audit work plan to identify audit risks and priorities.

14. Receives and enters complaints for investigation from the whistleblower complaints hotline and website.

15. Develops scope of work for and monitors consultant contracts.

16. Conducts audit follow-up activities.

Individually, the Auditor II:

17. Maintains close contact with the audit manager and/or director regarding project progress and problems.

18. Leads portions of audits and provides on-the-job training and evaluation feedback.

19.  Encourages team members to challenge themselves and actively contribute to team effort.

20. Maintains the appropriate level of confidentiality and sensitivity.

21. Maintains professional proficiency through continuing professional education and participation in professional associations.

22. Performs all assignments in accordance with the office policies and/or Government Auditing Standards, as appropriate.

23. Recommends and/or develops operational changes for the City Services Auditor division.

24.           Performs other related duties and responsibilities as assigned.

Knowledge of: generally accepted accounting principles and/or government auditing standards; current issues in local government, public management, and urban policy;  principles and practices of performance, management and operational auditing or analysis; management and organization principles and practices as applied to government agencies and programs; program evaluation processes and methods; benchmarking techniques; and project management techniques.

Familiarity with:  governmental programs, operations and their environments.

Ability to: design audit or program evaluation procedures; conduct comprehensive research; interpret and apply laws, rules and regulations, including the City and County of San Francisco Charter and Municipal Codes, California Statutes and Code of Regulations; gather all relevant and detailed data, and analyze it for audit decisions using both qualitative and quantitative techniques;  apply management and operational theory, policy analysis, operations research, program evaluation, and process improvement techniques to make sound, objective assessments and observations, and develop salient findings and recommendations; use personal computer applications, including spreadsheet, database, statistical software packages, and web search and information methods to access data, perform data manipulations and analysis, and develop audit working papers and reports, including charts and graphs; communicate effectively, both orally and in writing, including dealing with management and team members on a variety of complex and sensitive issues; create clear, concise, accurate, and factual summaries and reports; establish constructive working relationships with various city employees, management, the Mayor's Office, Board of Supervisors, the general public and audited agency staff and management while maintaining objectivity and credibility throughout the audit process; use organizational skills and perform multiple projects and/or tasks simultaneously in order to accomplish goals in an effective and timely manner and produce quality products within short timelines and under pressure; work independently or as a member of a team environment in a multi-disciplinary setting; be detail-oriented; and actively support the mission, vision and core values of the Controller's Office.

These minimum qualifications are to be used as a guide for establishing the education, training, experience, special skills and/or license which may be required for employment in the class.  Although these minimum qualifications are typical of the class, additional minimum qualifications and special conditions may apply to a particular position and will be stated on the job announcement.
Training:  Possession of a baccalaureate degree from an accredited college or university in business or public administration, accounting, finance, statistics, the social sciences, English, or a related field.

Experience:  Two (2) years of experience performing audits; functional understanding of local government operations; knowledge of government auditing standards and auditing principles and practices.

Substitution:  A master's degree in business or public administration, accounting, finance, statistics, or a related field may be substituted for one (1) year of the required experience.

Note:  Professional certifications (Certified Public Accountant, Certified Internal Auditor) are highly desirable.