Definition
Performs trainee-level auditing work of a limited scope for the Office of Auditor of State; performs related work as required.
The work examples and competencies listed below are for illustrative purposes only and not intended to be the primary basis for position classification decisions.
Work Examples
Receives training and orientation in the appropriate government auditing techniques and procedures.
Examines financial records and related documents and applies accepted auditing policies and procedures when reviewing actual physical files and records.
Executes assigned audit tasks and prepares appropriate working papers.
Keeps auditor-in-charge informed on progress regarding assigned tasks and significant or unusual items.
Prepares assigned portions of the draft audit report.
Acts as auditor-in-charge on small audit engagements (without assistants) as assigned.
Competencies Required
- Accounting and Auditing – Professional accounting and auditing theory, methods, standards, and procedures.
- Law, Rules, and Procedures – Rules and regulations regarding state accounting and auditing procedures.
- English Language – The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
Law and Government – Read, comprehend, and apply appropriate laws and regulations pertinent to the auditing functions of the agency of employment.
Auditing and Accounting – Perform detailed work involving the application of accounting theory and auditing concepts to routine auditing assignments.
Written Comprehension – Read and understand information and ideas presented in writing.
Problem Sensitivity – Tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem.
Verbal Expression – Communicate information and ideas in speaking so others will understand.
Deductive Reasoning – Apply general rules to specific problems to produce answers that make sense.
Inductive Reasoning – Combine pieces of information to form general rules or conclusions.
Critical Thinking – Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions, or approaches to problems.
Writing – Communicating effectively in writing as appropriate for the needs of the audience.
Mathematics – Using mathematics to solve problems.
Minimum Qualification Requirements
Graduation from an accredited four-year college or university with a degree in accounting or finance.
Notes
Employees in this class must commit to pursuing certification as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA).
Travel, including overnight travel, may be required for positions in this class. Employees must arrange transportation to and from assigned work areas.