9/1/84 B

Performs professional audit work at the beginning or entry level for a variety of limited, less complex audit projects or portions of major projects involving standard financial, compliance, operational and program audits. The objective of the work is to determine whether or not management controls for insuring efficient, economical, fair, effective, legal or productive goals are being met.

Positions in this class are distinguished from senior level internal auditors by their role as an assistant to more senior auditors or their duties as regular team members on large audit projects. In large complex agencies, functional specialization may be required. Independent audits of well-defined functions and activities such as petty cash, leave records, inventories and other areas may be conducted.

Supervision is usually not exercised by this class. Directions are received from an Audit Director-Internal, Audit Manager-Internal or Auditor Senior-Internal.

Under the guidance of senior audit personnel, performs work of moderate difficulty such as assisting in determining audit objectives, and planning and developing audit procedures. Researches documents, forms and procedure manuals for pre-audit purposes; employs flowchart procedures; devises and administers tests for audit purposes; audits documents and records; prepares work papers; determines staff-use patterns; and interprets legislative and policy compliance requirements.

Analyzes data and drafts reports. Prepares recommendations for consideration by senior management officials. Performs follow-up evaluations as directed.

Working knowledge of generally accepted accounting principles and auditing standards. Working knowledge of general business practices. Working knowledge of accounting systems. Demonstrated ability to interpret and apply pertinent laws and regulation to specific situations. Demonstrated ability to write narrative audit reports.

A college or university degree with completed course work in such areas of study as accounting theory, auditing, cost accounting, and management information systems; experience in professional entry level accounting or auditing positions is desirable; or an equivalent combination of training and experience.