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Performs external audit work independently in organizations requiring complex on-site field audits of financial activities governed by state and federal statutes and regulations.

Work is in support of programs where compliance requirements are mandated for purposes of insuring accountability. Internal agency audits of limited scope may be performed as a secondary effort.

Serves as lead worker for other auditors when audit complexity and scope require a team effort. General direction is received from an Audit Manager External.

The work is of considerable difficulty and involves audits and reconciliation of financial documents (receipts, invoices and other similar documents), journals, ledgers, and financial statements; analysis of contracts on purchase agreements to determine validity of costs; verification of revenue accounts; documentation of inventories, investments, petty cash, and accounts receivable; review and analysis of organization financial records to determine appropriateness of program expenditures and to determine financial condition; preparation of audit reports; consultation with organization accountants and attorneys on accounting practices and procedures; and leading on-site field audit team activities.

Work may also require consulting with and supervising work of contracted external auditors for audits that are beyond the scope of the agency staff; conducting pre-audit evaluations of contracts and preliminary reviews of grantee budgets; verification of payroll costs; preparation of audit certificates for federal funds eligibility; audits of consultant statements of costs and overhead; documentation research; providing technical assistance to organizations on accounting, auditing and financial matters; investigations involving reports of non-compliance; recommending legal actions to the Attorney General's office, and preparing justifications and testimony in support of audit findings.

Auditors in this class may be geographically located both within and outside the boundaries of the state and may audit either public or private organizations such as nursing homes, health care facilities, localities, planning and transportation commissions, railroads, utilities, consultants, and private businesses of various kinds that are involved with programs such as MEDICAID, Abandoned Property, and Employment and Training Development. Contact is with a wide range of clients both public and private. Generally accepted audit procedures are followed.

Considerable knowledge of accounting and auditing principles and procedures. Considerable knowledge of the methods of compiling and analyzing data. Considerable knowledge of financial records, statements, and schedules. Working knowledge of financial and administrative practices and programs. Working knowledge of state and federal laws governing the area of compliance. Demonstrated ability to compile and analyze information and prepare reports. Demonstrated ability to compile and report financial data accurately. Demonstrated ability to communicate both orally and in writing.

Graduation from a college or university with a degree in business, public administration, accounting or related fields; or an equivalent combination of training and experience in closely related financial administrative work providing the preceding knowledge and abilities can be demonstrated. Certification as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA) is desirable.