Investigative Auditor, Department of Justice Series

California State Personnel Board Specification

Series established March 27, 1990

Scope

This series specification describes classes used in several programs within the Department of Justice. Incumbents in these classes, working in conjunction with Deputy Attorney Generals and Special Agents, plan, organize and direct statewide auditing and investigative activities; their duties include the performance of technical and administrative tasks according to generally accepted accounting practices and procedures to assure compliance with complex State and Federal laws and regulations under the enforcement or supervisory jurisdiction of the Attorney General.

Investigative audits for the Department of Justice will include reviews of: chemical manufacturers and distribution companies; operations of charitable trusts; assets obtained through illegal drug trafficking or fraudulent activities; corporations, financial institutions and other business entities used for fraudulent or white collar criminal activities; legitimate institutions used for laundering illegal proceeds from drug or fraudulent activities; medical practitioners, providers, clinics and facilities who commit Medi-Cal Fraud, patient abuse and drug diversion violations and any other activity designed to circumvent the law. Investigative audits in the above areas frequently result in criminal and/or civil prosecution.

Entry into this series is typically through the class of Auditor I.

Distinguishing Characteristics

Employees in the Investigative Auditor II class work under close direction of a supervisor or another lead auditor. Typically, incumbents are responsible for performing the more simple and routine investigative audits of a single business or organization with very few financial accounts and little reconstruction of financial records. Incumbents may also be responsible for either analyzing simple or smaller financial statements, conducting preliminary assessments to determine if an organization is within compliance of specific legal codes and laws governing the program areas audited, or may assist other auditors in performing the more routine duties of a larger field audit.

Employees in the Investigative Auditor III class work under general direction and are typically responsible for performing difficult and complex investigative audits and field investigations. These audits will involve multiple organizations with numerous financial accounts that have significant fraudulent financial activity and a significant amount of reconstruction of financial records. The investigative audits and field investigations will be�performed independently and require a high level of technical expertise. Incumbents at this level may act as a lead over a team of auditors or over auditors in a field office setting.

Employees in the Investigative Auditor IV (Specialist) class may either work as a (1) specialist who is independently responsible for performing the most complex, sensitive and controversial investigative audits and field investigations. These audits may have sensitive media and/or public attention, impact an extraordinary number of organizations, victims or parties, involve numerous financial accounts that have significant fraudulent activity, cross multijurisdictional lines, require complete reconstruction of financial records due to no existing records or the total concealment of fraudulent activities within existing records, etc. The investigative audits and field investigations will require the highest level of technical expertise. Incumbents may also serve as a lead over a team of auditors performing the most complex audits, or (2) utilizing knowledge of auditing principles as well as investigative techniques and the applicable laws, regulations and codes pertaining to the program, serve as a high level specialist responsible for developing policy, plans, and procedures for a statewide program that involve investigative audits.

Employees in the Investigative Auditor IV (Supervisor) class will either supervise (1) a group of auditors (3-5) in the field office or in a geographic location performing the full range of investigative audits within the program area, or (2) a group of auditors who conduct audits or evaluations of controls in electronic data processing systems. Incumbents will also perform the most complex sensitive and controversial audits in the program.

Typical Tasks

Positions in these classes conduct or supervise the examination of various types of financial institution records, income tax returns, personal records and accounts, stock portfolios, corporate financial records, other corporate documents, limited partnership records, title reports, County Assessor and Recorder records, licensing agencies, credit reports and applications, law enforcement reports, and other financial records to determine the source and application of monies from illegal activities; reconstruct financial records to determine actual occurrence of fraudulent financial activity; investigate and determine actual possession and location of assets such as personal and real property; trace and locate hidden assets and/or monies; investigate sources of illegal funds derived through illegal financial activities; conduct audits of illicit funds including the establishment of their source and disposition or concealment; prepare detailed audit reports and recommendations relating to criminal and civil investigations and financial audits; prepare charts to track investigations for use as court exhibits; respond to the scene of a crime and review seized evidence to develop probable cause for seizure of assets or preparation of search warrants; participate in criminal or civil field investigations; interview arrested suspects, law enforcement informants, citizen witnesses, financial institution employees and others; advise the attorney and special agent staff on technical accounting matters; review financial information to establish probable cause to search and/or seize assets; also review financial information to establish probable cause to search and arrest suspects; identify documents as evidentiary material for court; assist in preparation of search warrants, court orders and subpoenas for evidentiary materials needed to perform the investigative audits; assist in serving search warrants, subpoenas, and court orders; gather and prepare court evidence to support court testimony in criminal prosecutions or civil lawsuits; gather information and draft official documents to be filed with governmental agencies; testify in court or before Grand Juries as an expert witness; supervise or direct the work of other auditors; perform other duties as assigned.

Factors Affecting Position Allocation

Level of difficulty, variety and complexity of assigned duties, independence of action and decisions, consequence of error, knowledge of specialized laws and procedures required to carry out assigned duties, degree of supervision received and degree of supervision exercised serve as differentiating factors between individual classes.

Definition of Levels

Investigative Auditor II, Department of Justice

This is the first journey level for this series where, under close direction, incumbents apply specialized laws, rules, regulations, investigative techniques and procedures required to effectively complete the audits assigned. Incumbents in the class will either (1) conduct minor audits, (2) analyze smaller or less complex financial statements, (3) prepare preliminary assessments of organizations as to the potential for noncompliance with the legal codes and laws governing the areas audited within the series, or (4) assist in larger field audits.

Investigative Auditor III, Department of Justice

This is the full journey level of the series. Under general direction, incumbents apply specialized laws, rules, regulations, investigative techniques and procedures required to effectively complete the audits assigned. Incumbents will independently perform difficult and complex investigative auditing duties and conduct difficult field investigations requiring a high level of technical expertise. Incumbents may serve as a lead�person over a team of auditors or auditors in a field office setting.

Investigative Auditor IV (Specialist), Department of Justice

This is the advanced journey or specialist level in this series. Under general direction, incumbents will either (1) as a high level specialist, independently conduct investigative audits of the most difficult and complex types or conduct the most difficult and sensitive field investigations which require the highest level of technical expertise, or (2) serve as a program coordinator responsible for developing policy, plan and procedures for statewide programs such as the asset forfeiture program within the Bureau of Narcotic Enforcement, charitable trust audit programs, white collar crime programs within the Major Fraud Unit, etc.

Investigative Auditor IV (Supervisor), Department of Justice

This is the supervisory level in this class series. Under general direction, incumbents will either (1) supervise a group of auditors (3-5) performing audits in a geographic field office, or (2) supervise the work of auditors who conduct evaluations of controls in electronic data processing systems.

Minimum Qualifications

All Levels:

Education: Either

1. Equivalent to graduation from college, with specialization in accounting; or

2. Completion of a prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or

3. Completion of the equivalent of 19 semester hours of course work, including 16 semester hours of professional accounting courses given by a collegiate-grade residence institution including courses in elementary and advanced accounting, auditing and cost accounting; and three semester hours of business law. (Evidence of successful completion of the curriculum and the prescribed courses must be presented before appointment can be completed.)

Investigative Auditor II, Department of Justice

Either I

One year of experience in the California state service performing professional auditing duties in a class equivalent in level to that of Auditor I. (Applicants meeting the educational requirements who have completed six months of service performing professional auditing duties as an Auditor I will be admitted to the examination, but must satisfactorily complete one year of this experience before they can be considered eligible for appointment.)

Or II

Experience: Two years of investigative auditing experience equivalent in responsibility to that involved in performing less difficult professional investigative audits, with responsibility for laying out audit programs and determining the scope of work performed. (Bookkeeping, clerical, accounting, preauditing, procedure checking, and system maintenance experience is not acceptable.) and

Education: The educational requirements described above.

Investigative Auditor III, Department of Justice

Either I

One year of experience in the California state service performing professional investigative auditing duties as an Investigative Auditor II, or experience performing professional auditing duties in a class equivalent in level and type to that of the Investigative Auditor II.

Or II

Three years of increasingly responsible professional investigative auditing experience, including at least one year of experience conducting a variety of complex investigative audits. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class with a level of responsibility equivalent to that of Investigative Auditor II.) and

Education: The educational requirements described above.

Investigative Auditor IV (Specialist), Department of Justice

Either I

One year of experience in the California state service performing professional investigative auditing duties as an Investigative Auditor III or experience performing professional auditing duties in a class equivalent in level and type to an Investigative Auditor III.

Or II

Experience: Four years of increasingly responsible professional investigative auditing experience including at least one year of experience conducting a variety of complex investigative audits. (Experience in California state service applied toward this requirement must include at least one year performing the duties of a class with a level of responsibility equivalent to that of Investigative Auditor III.) and

Education: The educational requirements described above.

Investigative Auditor IV (Supervisor), Department of Justice

Either I

One year of experience in the California state service performing professional investigative auditing duties as an Investigative Auditor III or experience performing professional auditing duties in a class equivalent in level and type to an Investigative Auditor III.

Or II

Experience: Four years of increasingly responsible professional investigative auditing experience including at least one year supervising a variety of complex investigative audits. (Experience in the California state service applied toward this requirement must include at least one year of experience at the level of responsibility equivalent to an Investigative Auditor III.) and

Education: The educational requirements described above.

Knowledge and Abilities

Investigative Auditor II, Department of Justice

Knowledge of: General accounting and auditing principles and procedures and business law.

Ability to: Apply accounting and auditing principles and procedures in the work performed; plan, organize and conduct a variety of audits; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete and concise reports; establish and maintain cooperative relationships with those contacted in the work; speak and write effectively; learn investigative techniques; learn and understand how to analyze documents obtained from financial institutions; learn to understand the difference between business or investments programs failing because of fraudulent activities or poor business practices; learn and apply Federal and State laws, rules and regulations dealing with Charitable Trusts, embezzlement, tax evasion, mail fraud, bankruptcy fraud, Medi-Cal Fraud, patient abuse and drug diversion violations, mail and wire fraud, statutory Notices of Dissolution, self-dealing, mergers, sale or disposal of assets and conversion of corporate status and asset forfeitures and any other laws and rules administered by the Department of Justice.

Investigative Auditor III, Department of Justice

Knowledge of: In addition to the above, general and specialized accounting and auditing principles and procedures, general laws, rules, regulations and policies administered by the Department of Justice; financial organizations and practices of organizations subject to regulation by the Department of Justice; Federal rules and regulations governing the programs within the Department of Justice; principles of electronic data processing; elementary statistics; planning, organizing and directing an audit to completion.

Ability to: In addition to the above, independently perform audit work on difficult and complex matters; conduct difficult investigations requiring a high level of technical expertise; determine probable cause to seize assets; analyze probate documents and trust accounting; analyze complex investment schemes such as tax shelters, limited partnerships, involving commodities and real estate; track complex banking activity where funds received from illegal activities are moved through many accounts; track program information on an electronic data processing system; use a computer to analyze large amounts of financial data to determine if illegal activity transpired.

Investigative Auditor IV (Specialist)

Knowledge of: In addition to the above, knowledge of more highly specialized laws, rules and regulations administered by the Department of Justice; knowledge of electronic data processing systems.

Ability to: In addition to the above, independently conduct the most difficult and complex audits; conduct the most difficult and controversial field investigations requiring the highest level of technical expertise; determine probable cause to seize assets; analyze the most complex probate documents and trust documents; analyze the most complex investment schemes, tax shelters, corporations and limited partnerships, mail fraud; devise new programs on an electronic data processing systems for assisting in audit work.

Investigative Auditor IV (Supervisor)

Knowledge of: In addition to the above, the Department's Affirmative Action Program objectives; a manager's role in the Affirmative Action Program and the processes available to meet affirmative action objectives; upward mobility programs for the Department; office management and supervision techniques.

Ability to: In addition to the above, devise procedures and program activities; plan, organize and direct the work of others in a field or headquarters office; effectively contribute to and apply the Department's equal employment opportunity and affirmative action policies and understand and support upward mobility programs; and develop creative and effective policies which significantly aid in the planning and administration of the Department's affirmative action objectives.

Special Personal Characteristics

All Levels:

Ability to qualify for a fidelity bond; a willingness to travel away from the headquarters or area office; willingness to work long hours. Applicants for positions with the Bureau of Narcotic Enforcement must also possess a valid driver's license of the appropriate class issued by the Department of Motor Vehicles.

Additional Desirable Qualifications

All Levels:

In appraising the relative qualifications of candidates, consideration will be given to the extent and type of pertinent education beyond that required under "Minimum Qualifications", and to any prior training and experience in financial investigations.

Class History