Auditor
NC10800(31000028) OSP04/01/08
DESCRIPTIONOFWORK:Positionsinthisbandedclassperformprofessionalauditing work with responsibilityforexaminingandanalyzingfinancialfunctions,programoperationsandresults,and/orsystemsto determinecompliancewithtax, financial,orprogrammaticproceduresandregulations. Workrequiresknowledge andapplicationofthetheories,principles,andpracticesofaccountancyandauditing,as wellasknowledgeofthe statutoryrequirementsofspecificprogramsandtherelatedinformationtechnology.
EXAMPLESOFCOMPETENCIES:CONTRIBUTING
Knowledge-Professional:Knowledgeoflaws, regulations,andproceduresofassignedprograms. Knowledgeof generallyacceptedaccountingprinciples, practices,reportingguidelines,and generallyaccepted auditingstandardsapplicableto theareaofassignment. Knowledgeofapplicableinformationtechnologyand internalcontrolstomeetworkneeds.
ExaminationAnalysis:Abilityto compile, monitor, andauditvariousfinancial,systems,and/orprogram informationforaccuracy,integrity,andconformanceto rulesandregulations.Abilityto drawconclusionsand prepareauditfindings.Abilityto present recommendationssupportedbyfacts.
DecisionMakingand/orProblemSolving:Abilityto
recognizeproblemsandidentifyfindings/auditsthat haveestablishedprecedentsandlimitedimpact,
referringnon-standardquestionsandproblemsto higher levels.
JOURNEY
Knowledge-Professional:Considerableknowledgeof laws,regulations,andproceduresofassignedprograms. Knowledgeof generallyacceptedaccountingprinciples, and generallyacceptedauditingstandardsandthe
abilityto independentlyinterpretandapplythem. Knowledgeofapplicableinformationtechnologyto independentlyperformtheauditing/accounting function.Abilityto ensureintegrityofinformation systems,internalcontrols,anddata,including recommendingmodificationsasrequired. ExaminationAnalysis:Abilityto compile, monitor,andexaminea varietyofmoderatelycomplex financialand/orprograminformationforaccuracy, integrity,andconformancetorulesandregulations. Abilityto auditfinancialdata,systems,programsand processes.Abilityto recommendchangesand/or determineliabilityand/orpenalties.Abilityto identify substantiveissuesthatrequireresearchandanalysis. Abilityto prepareanddisseminateauditreports includingjustifyinganddefendingauditfindingsand
recommendations.Abilitytoserveastechnicaladvisor onauditfindingsandrecommendations.
Communication:Abilityto applystandardstowritten communications.Abilitytowritecommunicationsthat conveyconciseandcomprehensiveinformationand conformto standards.Abilityto provideappropriate documentationto supportconclusions.Abilityto communicateverballyand/ordeliveroralpresentations ofstructuredinformationinaclear,concise,and organized manner.
HumanResourcesSupervision(Optional):Abilityto provideassistanceto a higher-levelmanagerin recruitmentand selectionprocess. Abilityto
implementworkplansandconductperformance reviewswiththeassistanceofa higher-levelmanager. Abilityto identifyandrecommendcareerdevelopment opportunitieswithemployees.
DecisionMakingand/orProblemSolving:Abilityto determinefindingsandmakerecommendations.
Abilityto performauditsthat mayinvolve unprecedentedproblemsrequiringresearchandreview ofpolicyandprocedures.Abilityto identifyproblems andcomplianceissuesfoundinanaudit. Communication:Abilityto writecommunicationsthat conveyconciseandcomprehensiveinformationon mattersofamoderatelycomplexnature.Abilityto provideappropriatedocumentationto support conclusions.Mayrequiretheabilityto reviewandedit writtencommunicationsofothers.Abilityto communicateverballyanddeliverpresentationsto conveyinformationandissuesofamoderatelycomplex nature.
HumanResourcesSupervision(Optional):Abilityto recommendand/ormake selectiondecision.Abilityto developandimplementworkplansandconduct performancereviews.Abilityto participateinthe disciplinaryand grievanceprocesses,as needed.
Abilityto ensureemployeeshaveaccessto toolsand informationforcareerdevelopmentopportunities. Abilityto activelyparticipateinemployeegrowthand development.Abilityto plananddeliveron-the-job training.
ADVANCED
Knowledge-Professional:Thoroughknowledgeof complexandunusualconditions,problems,andissues relatedto programarea(s).Abilityto actastechnical resourceandinterpretunprecedentedissues.Thorough knowledgeofauditingandaccountingtheories, principles,andsystemsdesign.Abilityto recognize complexanduniqueissuesanddevelopresolution and/orconsultwithleadershipinorderto achieve resolution.Abilityto consistentlyserveasa technical resource.Thoroughknowledgeofthereliabilityof systemsandinternalcontrols.Abilityto identify problems,changingrequirements,auditingandother fiscalprocedures,financialstructuresorreports,and financialsystems.Abilityto recommendmodifications asrequired.
ExaminationAnalysis:Abilityto independently
identifycomplexproblemswithbroadscopewithinthe currentsystem.Abilityto identifyspecifictypesof auditsperformedandrecommendmodificationsand solutionsinunprecedentedcases.Abilityto justifyand defendauditfindingsandrecommendationsfor unprecedentedandcontroversialcases.Abilityto researchandanalyzenewand/orchangingsystemsand procedures.Abilityto ensureimplementationof new systemsand/orprocedures.Abilityto providetraining andconsultationrelatedto newsystemand/or unprecedentedcases.
NC10800(31000028
OSP04/01/08
DecisionMakingand/orProblemSolving:Abilityto independentlydeterminefindingsandmakeaudit recommendationsforunprecedented,complexissues andproblems.Abilityto serveasa resourceforothers inresolvingunprecedented,non-standardissuesand
problems.Abilityto identifyimplicationsandliabilities formanagementdecision-making.Abilityto demonstrateadvancedtechnicalexpertiseinauditing decisionsandrecommendations.
Communication:Abilityto writecommunicationsthat
conveyconciseandcomprehensiveinformationon mattersofa complexnature.Abilityto document conclusionsandrecommendationsthatimpactpolicy and/oroperations.Abilityto communicateverballyand deliverpresentationsto conveyinformationandissues
ofa complexnature.
HumanResourcesSupervision(Optional):Abilityto overseeunit/organizationsupervisorsto ensure compliancewithrecruitmentand selectionpoliciesand procedures.Abilityto overseeunit/organization supervisorsto ensurecompliancewithperformance managementpoliciesandprocedures.Abilityto recommendresolutionofdisciplinaryand grievance issues,as needed.Abilityto reviewandauthorize trainingopportunitiesforunit/organization.Abilityto leademployeegrowthanddevelopmentinitiatives.
MINIMUMTRAININGANDEXPERIENCE:
Bachelor’sdegreeinaccountingordisciplinerelatedto the programarea,withninecredithoursofaccounting
coursework;orequivalentcombinationoftrainingandexperience.Alldegreesmustbereceivedfromappropriately accreditedinstitutions.
AsperGeneralStatute:143-746
AnyInternalAuditoremployedbytheStateshall,ataminimum,havethefollowing:Graduationfroma four-year collegeor universityandcertificationorlicensureasa certifiedpublicaccountant,certifiedinternalauditor,certified fraudexaminer,certifiedinformationsystemauditor,professionalengineer,orattorney;or graduationfromafour- yearcollegeor universityandaminimumoffive yearsofexperienceininternalorexternalauditing,management
consulting,programevaluation,managementanalysis,economicanalysis,industrialengineering,oroperations
research.
SpecialNote:Thisisa generalizedrepresentationofpositionsinthisclassandisnotintendedto reflectessential functionsperADA.Examplesofcompetenciesaretypicalofthemajorityofpositions,but may notbeapplicableto allpositions.