Program Auditor, CalPERS Series

California State Personnel Board Specification

Series established February 7, 2001

Scope

This series specification describes four levels used within the California Public Employees' Retirement System (CalPERS) to assure that CalPERS' assets are safeguarded, that operating efficiency is promoted, and that compliance is maintained with laws and the policies of the CalPERS' Board of Administration and management. Classifications in this series conduct and participate in audits, evaluations, assessments, and special studies, and report conclusions, findings, and recommendations for improvement of CalPERS' programs to management and to the CalPERS' Board of Administration.

This series is available for use only in the CalPERS. Entry into this series at the Program Auditor, CalPERS, level is typically from outside State service.

Definition of Series

Positions in this series examine organizational operations and internal and management controls, review organizational policies and procedures, conduct compliance audits of public agencies and other entities subject to audit by CalPERS, and evaluate resource utilization, program effectiveness, and organizational performance of CalPERS' operations and CalPERS' contractors and vendors; research and inform management of industry-best practices; and provide consulting services to management in order to identify, deter, and reduce future risk in CalPERS programs. Incumbents gather and document relevant financial and program evidence; interview personnel at all levels of organizations involved; develop relevant information through sampling and quantitative analysis performed manually or by using various software packages; identify possible causes of agency problems; draw conclusions and develop feasible and cost-effective recommendations concerning identified weaknesses or problems based on an objective and independent evaluation of evidence; assess compliance with relevant laws, regulations, and requirements; and prepare work papers to document work performed and provide the basis for a written report. The work may require the application of various research methodologies including cost-effectiveness analysis, systems analysis, and other analytical techniques.

Entry Level

Entry into this series is typically at the Program Auditor, CalPERS, level.

Factors Affecting Position Allocation

Positions in this series are characterized by the scope, breadth, complexity, and sensitivity of assignments; complexity and variety of methodology utilized; independence of actions and decisions; consequence of error; degree of leadership and/or supervision received and/or exercised; and level and variety of professional contacts.

Definition of Levels

PROGRAM AUDITOR, CalPERS

This is the entry level in the series. Under supervision, incumbents assist in the planning, data gathering, analyzing, and reporting tasks associated with internal audits, evaluations and reviews, field audits, or special studies. Incumbents may also independently perform smaller or less complex assignments and/or assist in the completion of a segment of a larger or more complex assignment.

ASSOCIATE PROGRAM AUDITOR, CalPERS

This is the full journeyperson level in the series requiring independence and proficiency in handling complex and difficult assignments. Under direction, incumbents utilize a wide range of analytical skills in gathering and analyzing information, drawing appropriate conclusions, and formulating recommendations. In addition, they provide assistance to lower-level staff and may function in a lead capacity with a small group of evaluators.

STAFF PROGRAM AUDITOR, CalPERS

This is the working specialist or super journey person level. With minimal direction, incumbents independently and proficiently handle highly complex, visible, and/or sensitive internal and field audits, evaluations, reviews, and investigations, and present findings to management. Incumbents typically have developed special skills and have demonstrated strong analytical abilities and a comprehensive understanding of a broad range of financial and management issues. Incumbents also may assist in the CalPERS risk assessment and biennial audit planning processes; manage contracts for supplemental audit services; provide consulting services to CalPERS divisions; assist with audit and program evaluation quality reviews; assist supervisors in staff development; and may function in a lead capacity with lower-level staff.

SENIOR PROGRAM AUDITOR, CalPERS

This is the supervisory level in the series. Incumbents are responsible for a major function such as field or internal audits and evaluations; supervise a staff of evaluators; coordinate all aspects of each assignment; and recruit, select, train, and evaluate the work of staff assigned. Incumbents perform risk assessment; prepare a comprehensive biennial audit plan; and present findings of audits, evaluations, and special studies to the CalPERS' Board of Administration and to CalPERS' executive management.

Minimum Qualifications

Education Requirement: A four-year college degree, preferably with a major in accounting, business administration, public administration, economics, mathematics, management information systems, computer sciences, computer programming, or a related field. (Registration as a senior in a recognized institution will admit applicants to the examination, but they must produce evidence of graduation or its equivalent before they can be considered eligible for appointment.)

PROGRAM AUDITOR, CalPERS

Experience: No experience required. Applicants must meet the education requirement.

ASSOCIATE PROGRAM AUDITOR, CalPERS

Either I

Experience: One year of experience in the California state service performing the duties of a class at a level of responsibility at least equivalent to a Program Auditor, CalPERS, Range C. (Applicants who have completed six months of service performing the duties as specified above will be admitted to the examination, but they must satisfactorily complete one year of this experience before they can be eligible for appointment.)

Or II

Experience: Three years of increasingly responsible professional accounting, auditing, management information systems, or related financial and/or performance consulting experience which shall have included the preparation of reports and the presentation of recommendations to management. For at least one year, these responsibilities must have included duties at a level equivalent to a Program Auditor, CalPERS, Range C. Possession of an advanced degree (master's or doctorate degree) in one of the subjects described in the education requirements may be substituted for the required experience on the basis of a master's degree being equivalent to one year of experience and a doctorate degree equivalent to two years of experience. and

Education: The education pattern listed under education requirement.

STAFF PROGRAM AUDITOR, CalPERS

Either I

Experience: One year of experience in the California state service performing the duties of a class at a level of responsibility at least equivalent to an Associate Program Auditor, CalPERS.

Or II

Experience: Four years of increasingly responsible professional accounting, auditing, management information systems, or related financial and/or performance consulting experience which shall have included the preparation of reports and the presentation of recommendations to management. For at least one year, these responsibilities must have included duties at a level equivalent to an Associate Program Auditor, CalPERS. Possession of an advanced degree (master's or doctorate degree) in one of the subjects described in the education requirements may be substituted for the required experience on the basis of a master's degree being equivalent to one year of experience and a doctorate degree equivalent to two years of experience. and

Education: The education pattern listed under education requirement.

SENIOR PROGRAM AUDITOR, CalPERS

Either I

Experience: One year of experience in the California state service performing the duties of a class at a level of responsibility at least equivalent to a Staff Program Auditor, CalPERS.

Or II

Experience: Two years of experience in the California state service performing the duties of a class at a level of responsibility at least equivalent to an Associate Program Auditor, CalPERS.

Or III

Experience: Five years of increasingly responsible professional accounting, auditing, management information systems, or related financial and/or performance consulting experience which shall have included the preparation of reports and the presentation of recommendations to management. For at least two years, these responsibilities must have included duties at a level equivalent to an Associate Program Auditor, CalPERS. Possession of an advanced degree (master's or doctorate degree) in one of the subjects described in the education requirements may be substituted for the required experience on the basis of a master's degree being equivalent to one year of experience and a doctorate degree equivalent to two years of experience. and

Education: The education pattern listed under education requirement.

Knowledge and Abilities

PROGRAM AUDITOR, CalPERS

Knowledge of: Principles and practices of business and organizational management; general accounting and auditing principles and procedures; elementary statistics; basic research methods; basic word processing and spreadsheet software.

Ability to: Apply the required knowledge; learn and apply general and specialized accounting and management auditing principles and procedures; learn and apply standards of the auditing profession; review and analyze local government, State and Federal laws and regulations, accounting records and controls, management and other related controls, and program data; conduct effective interviews with staff at all levels; conclude as to the adequacy, completeness, accuracy, and fairness of financial data and/or financial statements; prepare clear, complete, and concise work papers and reports to effectively communicate results of work; effectively incorporate the use of microcomputers in performing evaluations and investigative tasks and preparing reports; gain and maintain the confidence and cooperation of those contacted during the course of work.

ASSOCIATE PROGRAM AUDITOR, CalPERS

Knowledge of: All of the above, and current trends and problems in governmental management; the financial organization and procedures of CalPERS and California state and local government; principles of information systems; cost effectiveness analysis; operations, procedures, and work standards of the office.

Ability to: Apply the required knowledge; conduct financial and management audits and evaluations of CalPERS and entities doing business with CalPERS; make investigations of financial and program management policies, procedures, and problems; clearly define objectives and develop approaches and methodologies to meet those objectives; identify controversial or sensitive issues affecting assignments; reason logically and creatively and use a variety of analytical techniques to resolve problems; develop and evaluate alternatives, make decisions, and take appropriate action; communicate effectively; act as a team leader.

STAFF PROGRAM AUDITOR, CalPERS

Knowledge of: All of the above, and organization and management of public pension fund financial and program operations; current trends and problems in public pension fund management; principles of data processing systems design, programming, operations, controls, and evaluation; fraud investigation techniques, methods, and procedures.

Ability to: Apply the required knowledge; establish and maintain assignment priorities; complete comprehensive, complex investigations of accounting, financial, and business organization procedures and recommend solutions to problems and issues; analyze complex problems and recommend effective courses of action; consult with and advise administrators and other interested parties on a variety of subject-matter areas.

SENIOR PROGRAM AUDITOR, CalPERS

Knowledge of: All of the above, and group leadership techniques; program planning, development, and evaluation; principles and practices of employee supervision, development, and training; principles and practices of project management and coordination; applications of organizational and management theory; a supervisor's role in the Affirmative Action Program and the processes available to meet affirmative action objectives.

Ability to: Apply the required knowledge; plan, organize, and direct the work of a staff engaged in a variety of complex, technical, management, operational, financial, program, and fraud audits and/or reviews; manage a complex audit and evaluation program comprised of a number of projects; establish and maintain project priorities; work effectively with top-level managers of CalPERS and of CalPERS' contractors, local government, investment and financial institutions, and other organizations; coordinate, prepare, review, edit, present, and defend written reports; appear and make presentations before the CalPERS' Board of Administration and other groups; assess staff performance and develop the skills and abilities of subordinate staff; effectively contribute to the Department's affirmative action objectives.

Special Personal Qualifications

All Levels:

Willingness to travel and work away from the headquarters office and work long and irregular hours; demonstrated ability to act independently; open-mindedness; flexibility; tact; and willingness to pursue a course of continuing professional education as prescribed by the Standards for the Professional Practice of Internal Auditing.

Class History