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Supervises the internal audit function in an agency having relatively few programs and characterized by standard financial operations; or performs with considerable independence a variety of compliance, finance, operational and program audits as a member of an agency audit staff.

Scope of audits encompasses examination of financial statements, accounts, and reports, including an evaluation of compliance with applicable laws and regulations; review of efficiency and economy in the use of resources; and review to determine whether desired results are being effectively achieved.

May supervise Auditors-Internal or act as audit team leader when a multidisciplinary team is required. General direction is received from an agency head, board, commission, Audit Director-Internal or Audit Manager-Internal.

The work is of considerable difficulty and allows wide latitude in planning and designing audit procedures to meet objectives subject to management approval. Emphasis is on conducting audits involving all agency programs, although specialization may be in areas such as EDP in large and complex organizations.

Typical duties include supervising an audit team; identifying key control points of a system; assuring that audit program steps are followed; conducting fraud, productivity and other special investigative audits; and examining new or existing EDP systems to evaluate the adequacy of audit trails, controls and security.

A position in this class reviews and audits records, documents and work papers for completeness, proper documentation, organization and indexing; prepares audit work flowcharts; researches procedures manual as part of pre-audit preparation; drafts or assists in the preparation of audit reports; follows up on audits to ensure corrective action has been taken; provides technical guidance to

individuals being audited; complies with auditing standards; recommends changes in policy, procedures, practices, and controls to superiors.

As an agency, university or college internal auditor, exercises "charge" and technical audit duties. May utilize a subordinate staff. These positions typically have a smaller program workload. Audit procedures and policies are subject to closer review by higher authorities than actions of Audit Managers and Directors-Internal within this class series.

Under the general guidance of an Audit Manager or Director

Internal, assists in determining the scope and direction of proposed audit efforts. May specialize in EDP or other functional specialties, or in area type audits for large, diversified and complex organizations. Is given considerable latitude in the independent conduct of audits, as well as responsibility for training of entrance level auditors.

Considerable knowledge of generally accepted accounting principles and auditing standards. Considerable knowledge of different accounting systems. Demonstrated ability to conduct a variety of audits with considerable independence. Demonstrated ability to apply the principles and concepts of information systems to computerized systems audits. Demonstrated ability to analyze financial sod non-financial data to arrive at logical conclusions. Demonstrated ability to identify problems from a large field of data and recommend solutions or corrective action. Demonstrated ability to advise, direct, and train lower level auditors in their work. Demonstrated ability to interpret and apply pertinent laws and regulations to specific situations. Demonstrated ability to write narrative audit reports and present their content verbally. Demonstrated ability to establish and maintain effective working relationships with agency officials, employees, and central office personnel.

A college or university degree including completed course work in such areas of study as accounting theory, auditing, cost accounting, and management information systems; and progressively responsible

professional experience as an auditor or accountant; or an equivalent combination of training and experience. Certification as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA) is desirable.