2-1-85 B

Plans and directs the internal audit operations conducted within executive branch agencies by the Department of the State Internal Auditor.

Exercises free and unrestricted access to all agency activities, records, property and personnel for audit purposes. Assures acceptable fiscal controls, increased accountability and productivity, controlled growth and improved efficiency and effectiveness in accordance with the policies and procedures set forth by the State Internal Auditor and the State Internal EDP Auditor.

Supervises a subordinate staff of State Internal Auditors A and B. Administrative direction is received from the State Internal Auditor.

The work is of unusual difficulty, requiring the direction and supervision of internal audits, surveys, quality assurance reviews and special projects involving the finances, operations and compliance requirements of executive branch agencies.

Typical duties include directing, monitoring and reviewing the audits conducted by the State Internal Auditor's Department; selecting and developing the audit staff; assisting the State Internal Auditor in developing policy and procedures; consulting with senior agency managers to assure their input in the development of audit policies, procedures and standards; providing direction and support for development of courses used in training agency audit staffs; and assisting the State Internal Auditor in reviewing and screening all agency internal and external audit reports.

Assistance is also provided agencies in identifying and meeting audit needs in situations requiring financial expertise, planning, training, recruiting and evaluation.

Positions in this class may also consult with Cabinet Secretaries and agency heads on audit matters of a sensitive and

confidential nature.

Comprehensive knowledge of and demonstrated ability to apply generally accepted accounting principles and auditing standards. Considerable knowledge of EDP operations and concepts. Considerable knowledge of state government organization and functioning. Demonstrated ability to conduct and supervise the conduct of a variety of comprehensive audits. Demonstrated ability to develop policies, plans, and coordinate the activities of several audit teams. Demonstrated ability to appraise objectively the performance of subordinates. Demonstrated ability to establish and maintain effective working relationships with agency officials, employees, central office personnel and cabinet level officials.

Graduation from a college or university with major studies in accounting or a closely related curriculum, preferably including course work in such areas of study as accounting theory, auditing, cost accounting, and management information systems; and progressively responsible auditing experience including supervision of senior professional auditors; or an equivalent combination of training and experience. Certification as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA) is desirable.