AUDITOR 0231

DISTINGUISHING FEATURES OF THE CLASS

Under general supervision, an employee in this class performs professional work in performing office and field audits of financial and accounting records in a municipal jurisdiction, department or contractor. The incumbent is responsible for solving a variety of auditing problems through the application of generally accepted governmental auditing standards, and the work requires independent judgment in solving technical auditing problems in accordance with those standards. Supervision may be exercised over a number of employees in the auditor trainee, account clerical and general clerical series. Work is reviewed by a professional or administrative supervisor through conferences and report critiques. Does related work as required.

TYPICAL WORK ACTIVITIES

Conducts regular audits of agency or departmental accounts as a resident auditor or as a member of an auditing team;

Verifies receipts and disbursements in accordance with prescribed audit procedures and examines for compliance with laws and regulations;

Performs field audits of departmental, financial, and accounting records to insure compliance with legal provisions, uniform system of accounts and accepted financial administration;

Observes and evaluates effectiveness of internal accounting procedures and controls;

Prepares audit reports and makes recommendations for changes and improvements in accordance with findings;

May supervise a number of personnel in the account clerical and general clerical series engaged in maintaining fiscal records.

FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS

Good knowledge of accounting principles and procedures; good knowledge of generally accepted governmental auditing standards as promulgated by the United States General Accounting Office and the American Institute of Certified Public Accountants; working knowledge of office practices, procedures and equipment; working knowledge of electronic data processing as applied to accounting operations and auditing procedures; ability to prepare complete and accurate audit reports; ability to perform detailed work involving written or numeric data and to make arithmetic computations rapidly and accurately; ability to supervise personnel in a manner conducive to full performance and high morale; ability to follow complex oral and written instructions; physical condition commensurate with the demands of the position.

MINIMUM QUALIFICATIONS

OPEN COMPETITIVE

Graduation from a college with federally-authorized accreditation or registration by NY State with a Bachelor's Degree, which includes, or is supplemented by, at least twenty-four (24) credits in Accounting, and two (2) years of experience as an accountant or auditor.

NOTES:

Bookkeeping experience will NOT be credited towards meeting the above minimum qualifications.

Possession of a New York State license as a Certified Public Accountant may be substituted for two (2) years of experience as an accountant or auditor.

R08/06/90

SUFFOLK COUNTY

Competitive

Review 11/15/04