10/01/89 A

This is the third and supervisory level in the External Auditing series. Positions in this class supervise and review the work of auditors engaged in the examination of financial activities that are governed by federal and state statutes and regulations and that are external to the agency. This class is distinguished from the Auditor Senior-External by the former's full complement of supervisory responsibilities. It is distinguished from the Auditor Manager-External by the latter's role as the charge position in an external audit operation.

Complexity of Work: Performs work of considerable difficulty in scheduling, assigning, and reviewing the work of subordinate external auditors; supervising staff who conduct audits of utility and railroad relocations, planning district and transportation commission grants, consultant and contractor work, transportation related grants to municipalities, and other types of audits; conducting audit exit conferences and negotiating audit report findings with officials and management personnel of the audited agency; analyzing state and federal audit guidelines and implementing new audit policies and procedures in accordance with all governing standards and principles; promoting staff development through training and associations with professional organizations; training and instructing new staff and evaluating the work performance of subordinates.

Supervision Given: Positions provide general supervision to a professional external audit staff.

Supervision Received: Receives general direction from an Audit Manager-External.

Scope: Work involves the auditing of financial and operational activities which are external to the agency and are governed by state and federal regulations.

Impact of Actions: Work assures financial accountability and compliance with state and federal regulations governing the expenditure of public funds.

Personal Contacts: Positions have frequent contacts with management and financial personnel of audited organizations and with state and federal agencies providing and/or governing the use of funds.

Knowledge: Considerable knowledge of generally accepted accounting and auditing principles and practices; of financial operations and financial records, statements, and schedules; and of applicable state and federal compliance rules and regulations.

Skills: None identified for this class.

Abilities: Demonstrated ability to analyze and interpret financial statements and reports; to supervise an audit staff and to implement auditing policies and procedures; and to communicate effectively orally and in writing.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with mayor course work in accounting, business administration, or a related field.

Level and Type of Experience: Progressively responsible experience in the auditing of financial records and transactions.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class was developed to establish a supervisory level within the External Auditing series. It is a result of the Classification Review/Specification Update Program, effective October 1, 1989.