Under direction, to supervise a crew conducting field audits of accounts and records of all types of governmental jurisdictions requesting, expending or accountable for State funds either to determine the jurisdiction's need of assistance and its financial condition, or to verify proper reporting and the legality and propriety of expenditures; and to do other related work.
Schedules audits and assigns, coordinates and reviews the work of a crew of field auditors; assists crew in planning the scope and procedure of audits by such means as suggesting appropriate test periods, extent of test checking required or by indicating what audit segments should be emphasized; assists crew on problems of technical auditing procedure and in determining the legality of unusual expenditures claimed against the State; reviews field audit reports or summaries of audit findings for adequacy of auditing procedures and reasonableness of findings and recommendations; refers to his/her supervisor major problems requiring legal interpretation or policy decisions; makes routine contacts with various State agencies administering programs operated at the local government level to implement audit recommendations regarding modifications in accounting systems and procedures; may give testimony and justify contested audit findings at hearings; may occasionally make difficult audits where policy problems are anticipated; may, when assigned by the Controller, supervise audits of State agencies and other entities subject to audit by the Controller.
One year of experience in the California state service performing the duties of a professional accounting or auditing class equivalent in level to Governmental Auditor II.
Experience: Three years of increasingly responsible professional accounting or auditing experience. For at least one year, this responsibility must have been at a level equivalent to conducting a variety of audits or financial examinations. and
1. Completion of a prescribed professional accounting curriculum given by a residence or correspondence school of accountancy including courses in elementary and advanced accounting, auditing, cost accounting and business law. or
2. Completion at a collegiate-grade residence institution of the equivalent of sixteen semester hours of professional accounting courses including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.
Knowledge of: Applying general accounting and auditing principles and procedures; applying specialized auditing practices and procedures as used in auditing governmental jurisdictions; governmental accounting and budgeting; principles and techniques of personnel management and supervision, and planning, organizing, and directing the work of others; principles of public finance; business law; department's Affirmative Action Program objectives; a manager's role in the Affirmative Action Program and the processes available to meet affirmative action objectives.
Ability to: Apply general accounting and auditing principles and procedures; apply specialized auditing practices and procedures as used in auditing governmental jurisdictions; plan, organize, and direct the work of others; supervise audits of accounts and records of governmental jurisdictions having programs financed by State appropriations, loans, grants-in-aid, or subventions; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively; effectively contribute to the department's affirmative action objectives.
Ability to qualify for a fidelity bond; willingness to travel and work away from the headquarters office.