10/1/86 D

This class is responsible for law enforcement work which involves accounting and auditing related to financial and white collar crimes. Positions in this class conduct criminal investigations, collect evidence and make arrests in the enforcement of criminal laws in an assigned area of the state.

Complexity of Work: Performs work of considerable difficulty which includes planning and designing investigative procedures pertaining to audits, wrongful use, misappropriation, manipulation of accounts, defalcations, stock swindles, fraud, embezzlements and theft of funds. Positions are responsible for developing and interpreting investigative audits and reconciling financial documentation, journals, ledgers and financial statements. Prepares spread sheets, charts and other graphic aids necessary to reconstruct false and missing financial data for incorporation in an investigative report adequate to ensure clarity for determination of posecutive merit and court presentation. Develops agency accounting procedures relating to such investigations in keeping with applicable statutory laws, rules of evidence and generally accepted accounting principles. Prepares and presents training programs to government and private industry management personnel in the development of safeguards against internal financial crimes and appropriate procedures should questionable financial activities be discovered. Positions are distinguished from State Police Special Agents by the accounting and auditing functions and crime prevention activities directly related to financial and white collar crimes.

Supervision Given: Technical guidance is given to other agents within the department regarding financial investigations and to members of other agencies involved in interagency financial investigations.

Supervision Received: General direction is received from a State

Police Assistant Special Agent-in-Charge.

Scope: Responsible for developing and conducting criminal investigations of individuals, organizations or agencies requiring the compilation, analysis and interpretation of financial data and the application of generally accepted accounting principles and theory. Reaches conclusions to affect such investigations when applicable to violations of statutory law.

Impact of Actions: The methods, procedures and conclusions reached impact criminal investigations and subsequent court presentations, as well as the mission and credibility of the agency.

Personal Contacts: Frequent contacts with other agents; managers of federal, state and local police and investigative agencies; fiscal officers in government and the private sector; and members of the judicial system.

Knowledge: Considerable knowledge of accounting and auditing principles, practices and theories; different accounting systems including automated systems and other methods of compiling and analyzing applicable data; principles of civil and criminal law investigations; and state and federal 1aw relating to theft, fraud, embezzlement, tax and other related criminal violations.

Skills: None identified for this class.

Abilities: Demonstrated ability to compile, analyze and report financial data accurately and reach logical conclusions; interpret and apply pertinent statutory laws and regulations to specific situations; write investigative reports and present content verbally; and establish and maintain effective woking relationships with agency officials and employees, federal, state and local police and investigative agencies, fiscal officers in government and the private sector, and members of the judicial system.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from a college or university including specialized courses in accounting.

Level and Type of Experience: Law enforcement experience in fraud or other financial investigations.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this training and experience.

This class was established to conduct criminal investigations by performing accounting and auditing work to identify financial and white collar crimes.