INVESTIGATIVE AUDITOR 0238

DISTINGUISHING FEATURES OF THE CLASS

Under general direction, an employee in this class is responsible for conducting audits and investigations of financial records of corporations, partnerships and individuals suspected of being in criminal violations of the Penal Law and other laws of the State of New York. Employees in this class are expected to apply a combination of professional accounting principles with investigative techniques to the solution of problems. Work is performed with a considerable degree of independent judgment and initiative. The incumbent may supervise a staff that includes subordinate technical and/or clerical personnel. The nature of the work is distinguished from Senior Investigative Auditor, in that supervision is not exercised over other Investigative Auditors. Work assignments are received from administrative superiors who review work upon completion for desired results. Does related work as required.

TYPICAL WORK ACTIVITIES

Examines and analyzes complex accounting books and records of corporations, partnerships and individuals to determine possible violations of New York State laws;

Reconstructs books and records from miscellaneous information gathered from outside sources, where the originals are incomplete, falsified or contain fictitious transactions;

May exercise supervision over technical and/or clerical personnel who assist in the investigative process;

Ascertains the relationship of information disclosed by the audit of corporations, partnerships or individuals;

Collects evidence, weighs its significance and probative value, and determines its effect in the light of pertinent laws and court decisions;

Interviews corporate officers, stockholders, employees and other witnesses, inspects public records and verifies accuracy of records with independent sources;

Consolidates findings into comprehensive reports and prepares cases for presentation to the Grand Jury;

Testifies in criminal proceedings when necessary.

FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS

Thorough knowledge of accounting principles and practices as they relate to private and government agencies; thorough knowledge of techniques and practices used in investigating financial records; good knowledge of the penal code and other New York State laws as they relate to financial records, and the necessary presentations which must be used for evidence; good knowledge of investigative techniques and procedures; ability to prepare and analyze complete financial and statistical records and reports; ability to gather, assemble, analyze and evaluate facts and evidence in a particular case; ability to draw logical conclusions based on assembled evidence; ability to deal effectively with witnesses and the general public; ability to express oneself clearly and concisely, both orally and in writing; ability to keep complex records and to prepare and submit reports; 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 five (5) years of experience as an accountant or auditor, one (1) year of which must have been in the field of tax accounting.

NOTE: Bookkeeping experience will not be credited towards meeting the above minimum qualifications.

NOTE: Possession of a New York State License as a Certified Public Accountant may be substituted for two (2) years of non-specific experience as an Accountant or Auditor.

PROMOTIONAL

Two (2) years of permanent competitive status as either a Principal Accountant or Principal Auditor; or,

Four (4) years of permanent competitive status as either a Senior Accountant or Senior Auditor.

R11/13/13

SUFFOLK COUNTY

Competitive