9-1-84 A

Manages the internal audit programs in a large and complex agency or institution; or serves as an assistant to an Audit Director-Internal.

Where this class is utilized for the "charge" position, it is distinguished from the Audit Director-Internal class by its functioning in organizations having less diversified financial operations and fewer programs. In more complex agencies or institutions, this class serves as a deputy or assistant to the Audit Director-Internal commensurate with the size of the staff and the audit workload. May specialize in electronic data processing auditing in the largest organizations.

Supervises a staff of Auditors-Internal, and other program personnel as may be needed. Administrative direction may be received from an agency head, board, commission, other agency administrator, or an Audit Director-Internal when serving as an assistant director.

The work is of unusual difficulty and involves staff supervision of internal auditors engaged in examining: the efficiency of operational policies, procedures, practices, and controls; the effectiveness of programs; the accuracy and adequacy of financial and accounting systems; the controls and security of electronic data systems; the accuracy of reports; and the adherence to legislative requirements and administrative policies. The work requires planning, directing, scheduling, and conducting an audit program; developing audit policies and procedures; preparing or reviewing audit reports; and monitoring the implementation of approved changes.

Other typical duties may include meeting with boards, commissions, and other officials; training and supervising staff; ensuring conformance with audit standards, plans, budgets, and schedules; maintaining effective working relationships with management levels; conducting EDP audits and monitoring EDP controls and security features; providing consultation in the development of automated systems; ensuring the confidentiality of sensitive audit findings; conducting fraud investigations; and performing other special type audits as required.

Serves as the manager of the internal audit program of an agency or university having comprehensive financial and operational programs. Has a small staff of internal auditor assistants to conduct financial, compliance, operational, and EDP audits. May report directly to a board, commission, or agency head. Coordinates directly with the Office of the State Internal Auditor and other state and federal agencies on audit matters of mutual interest. Approves all audit reports forwarded to higher authorities.

May serve as the deputy to an Audit Director-Internal or as a principal assistant on a large agency staff for supervision of other auditors having responsibility for a geographical area of the state or major sub-divisions of the organization. May specialize in the functional area of EDP in agencies having large, complex, and automated financial systems.

Comprehensive knowledge and demonstrated ability to apply generally accepted accounting principles and auditing standards in a wide range of operational and organizational situations. Considerable knowledge of the application of information systems concepts to the conduct of computerized systems audits. Demonstrated ability to establish the scope of audit engagements and to plan and budget for audits. Demonstrated ability to coordinate several concurrent audits, involving assigning, scheduling, and supervising the work of a team of subordinate auditors employing a multi-disciplined approach. Demonstrated ability to appraise objectively the performance of subordinates. Demonstrated ability to evaluate the performance or compliance of organizational units and to derive logical conclusions and recommendations for improvements. Demonstrated ability to establish and maintain effective working relationships with agency officials, employees, and central office personnel.

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, instruction, or oversight of professional auditors; or an equivalent combination of professional level training and experience. Certification as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA) is desirable.