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Auditor Series

Auditor Series

California State Personnel Board Specification

Series established May 4, 1993

Scope

This series specification describes six Auditor classifications used within the California State Auditor's Office in the conduct, supervision, or management of the annual Single Audit of the State of California as well as statewide performance audits and program reviews of State organizations, local agencies, special districts, school districts, and any other publicly created entity.

 

This series is available for use only in the California State Auditor's Office. Entry into this series at the Auditor Evaluator I level is typically from outside State service.

 

Auditor, Bureau of State Audits Series Specification - Class Titles and Codes
Schem Code Class Code Class
JC73 4088 Auditor Evaluator I
JC74 4089 Auditor Evaluator II
JC77 4093 Senior Auditor Evaluator I
JC79 4105 Senior Auditor Evaluator II
JC81 4111 Senior Auditor Evaluator III
JC78 4094 Principal Auditor

Definition of Series

Auditors within the California State Auditor's Office, in accordance with industry standards and governmental audit standards as promulgated by the Comptroller General of the United States, gather and document audit evidence; determine the highest and best source of evidence; observe and document agency procedures and practices; interview personnel at all levels of audited agencies; obtain relevant program information and statistical data through manual or computer-assisted techniques; develop relevant information through statistical sampling and quantitative analysis performed manually or by using various database and electronic spreadsheet software packages; prepare work papers to document work performed and to provide the basis for findings and recommendations; and prepare written reports. Positions in this series obtain and interpret relevant and authoritative criteria for the program or issues under audit to develop comparable criteria from authoritative methods and computerized databases and software packages; test data to verify its accuracy, completeness, and timeliness and develop 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 the audited agency's compliance with relevant laws, regulations, and requirements; independently conduct quality control reviews of reports or other materials used in audits; present audit-related information at meetings and conferences with the California State Auditor's Office and audited entities, the Legislature, and other interested parties.

 

Auditors assigned to financial and compliance audits perform audit procedures to determine whether State, financial, and program-related information is presented in accordance with generally accepted accounting principles; participate in producing audited financial statements including all relevant disclosures; and provide an independent assessment of the State's compliance with applicable federal laws and regulations.

Entry Level

Entry into this series is typically at the Auditor Evaluator I classification.

Factors Affecting Position Allocation

Independence of actions and decisions; consequence of error; supervision received or exercised; complexity, variety, and sensitivity of assignments; and type of contacts.

Definition of Levels

Auditor Evaluator I

This is the recruiting, training, and development level of the series. Under supervision, incumbents assist in the planning, data gathering, and analytical tasks associated with audits. Incumbents may also assist in the completion of a segment of an audit.

Auditor Evaluator II

This is the journey level of the series. Under general supervision, incumbents participate in the planning, data gathering, and analytical tasks associated with audits. Incumbents also assist in the completion of a segment of an audit.

Senior Auditor Evaluator I

This is the advanced specialist in the series. Under direction, incumbents may act as an audit team member, performing the most difficult or complex audit analyses or procedures; as the leader on a segment of a large audit or in the absence of the team leader; or as the team leader typically supervising two staff on a small audit, reporting directly to the Principal Auditor.

Senior Auditor Evaluator II

This is the full supervisory level in this series. Under general direction, incumbents typically supervise three to four staff. Incumbents may specialize in one or more of the three types of audits the California State Auditor's Office performs: performance, financial, or compliance.

Senior Auditor Evaluator III

This is the advanced supervisory level in the series. Incumbents typically supervise three to six staff and excel in planning and directing performance audits and at least one of the other two types of audits the California State Auditor's Office performs. Incumbents in this classification must demonstrate the ability to supervise, plan, direct, and conduct large and complex audits, direct large audit teams, and meet tight timeframes while requiring less direction from Principal Auditors than the other classifications in this series.

Principal Auditor

This is the managerial and highest level in the series. Incumbents manage multiple audits with teams of two to six staff members. Incumbents, under general direction of the Deputy State Auditor, develop and interpret uniform policies, programs, and practices for the administration of the audit program and provide management advice to the Legislature and top-level administrative authorities within State departments. Incumbents also testify before legislative committees, respond to press calls, and represent the California State Auditor's Office at meetings of national, State, and professional organizations.

Minimum Qualifications

All Levels:

Education: Equivalent to graduation from a four year accredited college or university. (Registration as a senior student 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.)

Auditor Evaluator I

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

Auditor Evaluator II

Either I

 

Experience: One year of experience in the California state service performing duties at a level equivalent to an Auditor Evaluator I, Range A.

Or II

 

Experience: Six months of experience in the California state service performing duties at a level equivalent to an Auditor Evaluator I, Range B.

 

Or III

 

Experience: Thirty (30) months of professional experience in government, commercial, or public auditing in accordance with the "Government Auditing Standards" published by the Comptroller General of the United States. This experience must include work in at least two of the following types of audits: financial, performance, or compliance.

Senior Auditor Evaluator I

Either I

 

Experience: Six months of experience in the California state service performing duties at a level equivalent to an Auditor Evaluator II.

Or II

 

Experience: Three years of professional experience in government, commercial, or public auditing in accordance with "Government Auditing Standards" published by the Comptroller General of the United States. This experience must include work in at least two of the following types of audits: financial, performance, or compliance.

Senior Auditor Evaluator II

Either I

 

Experience: One year of experience in the California state service performing duties at a level equivalent to a Senior Auditor Evaluator I.

Or II

 

Experience: Four years of professional experience in government, commercial, or public auditing in accordance with "Government Auditing Standards" published by the Comptroller General of the United States. This experience must include work in at least two of the following types of audits: financial, performance, or compliance.

Senior Auditor Evaluator III

Either I

 

Experience: One year of experience in the California state service performing duties at a level equivalent to a Senior Auditor Evaluator II.

Or II

 

Experience: Five years of professional experience in government, commercial, or public auditing in accordance with "Government Auditing Standards" published by the Comptroller General of the United States. This experience must include work in performance audits and financial or compliance audits.

Principal Auditor

Either I

 

Experience: One year of experience in the California state service performing duties at a level not less than a Senior Auditor Evaluator II.

Or II

 

Experience: Broad and extensive (more than five years) professional auditing experience in government, commercial, or public auditing in accordance with "Government Auditing Standards" published by the Comptroller General of the United States, including at least two years of experience in the direction of a large, complex, independent, and comprehensive audit program. This experience must include experience with performance and financial or compliance audits. (Experience in the California state service applied toward this requirement must be performing the duties of a class at a level of responsibility equivalent to a Senior Auditor Evaluator III, for a period of at least one year.)

Knowledge and Abilities

Auditor Evaluator I

Knowledge of: General accounting and auditing principles and procedures; principles and practices of organizational management including planning, organizing, accounting, auditing, and quantitative analysis methods; research and information-gathering techniques; and basic principles and practices of descriptive and inferential statistics.

 

Ability to: Apply the required knowledge; review and analyze State and Federal laws, regulations, and program data; review and analyze accounting records; learn and apply "Government Auditing Standards" prescribed by the Comptroller General of the United States and standards of the auditing profession; review management and other related controls over financial data; conduct effective interviews with auditee's staff at all levels; gain and maintain the confidence and cooperation of those contacted; analyze, organize, and synthesize a variety of information into supported audit findings and logical recommendations; effectively incorporate use of microcomputers in performing audit and investigative tasks; prepare clear, complete, and concise reports; and communicate effectively.

Auditor Evaluator II

Knowledge of: All of the above.

 

Ability to: All of the above.

Senior Auditor Evaluator I

Knowledge of: All of the above; and functions, organization, and practices of California government, "Government Auditing Standards" as prescribed by the Comptroller General of the United States, and standards of the profession; principles and practices of employee supervision, development, and training; operations, procedures, and work standards of the office; legislative committee organization, structure, functions, and procedures; formal and informal aspects of the legislative process; the operation and reporting of other State and Federal audit organizations; the California State Auditor's Office Equal Employment Opportunity Program objectives; and a supervisor's role in the Equal Employment Opportunity Program and the processes available to meet equal employment opportunity objectives.

 

Ability to: All of the above; and apply the required knowledge; clearly define audit objectives; develop approaches and methodologies to meet audit objectives; identify controversial or sensitive issues affecting the audit; assess staff performance and develop the skills and abilities of subordinate staff; make sound decisions to accomplish California State Auditor's Office goals; and effectively contribute to the California State Auditor's Office equal employment opportunity objectives.

Senior Auditor Evaluator II

Knowledge of: All of the above; and group leadership techniques; program planning, development, and evaluation; principles and practices of project management and coordination; applications of organizational and management theory; and a supervisors responsibility for promoting equal employment opportunity in hiring and employee development and promotion, and for maintaining a work environment that is free of discrimination and harassment.

 

Ability to: All of the above; and apply the required knowledge; plan, organize, and direct the work of staff engaged in a variety of complex, technical financial, or compliance audits; work effectively with top-level managers of state agencies and other organizations; coordinate, prepare, review, and edit written reports; establish and maintain project priorities; and effectively promote equal employment opportunity in employment and maintain a work environment that is free of discrimination and harassment.

Senior Auditor Evaluator III

Knowledge of: All of the above; and knowledge of supervision, planning, conducting, and directing large, complex performance audits and large and complex financial or compliance audits.

 

Ability to: All of the above; and ability to apply the required knowledge to effectively supervise, plan, conduct, and direct large and complex performance audits and large and complex financial or compliance audits.

Principal Auditor

Knowledge of: All of the above; and the organization and practices of the Legislative and Executive Branches; principles, practices, and trends of public administration, organization, and management; techniques of organizing and motivating groups; program development and evaluation; methods of administrative problem solving; personnel management techniques and practices of supervision and staff development and training techniques; administrative goals and policies of the office including a manager's role in the Equal Employment Opportunity Program and the processes available to meet equal employment opportunity objectives.

 

Ability to: All of the above; and apply the required knowledge; plan, organize, and direct the work of multidisciplinary professional staff engaged in a variety of complex audits; establish and administer uniform policies and procedures; develop cooperative working relationships with representatives of all levels of government, the public, and the Legislative and Executive Branches; analyze complex problems and recommend effective courses of action; prepare, review, and edit reports.

Special Requirements

All Levels:

Willingness to travel, work away from headquarters, and work long and irregular hours.

Additional Desirable Qualifications

All Levels:

Ability to use word processing and spreadsheet software.

Senior Auditor Evaluator II and Above:

Possession of a valid certificate to practice as a Certified Public Accountant in California.

Class History

Auditor, Bureau of State Audits Series History - Dates Established, Revised, and Title Changed
Class Date Established Date Revised Title Changed
Auditor Evaluator I 11/05/1997 09/01/2016 09/01/2016
Auditor Evaluator II 11/05/1997 ​09/01/2016 09/01/2016
Senior Auditor Evaluator I 05/02/2006 09/01/2016 09/01/2016
Senior Auditor Evaluator II 05/02/2006 09/01/2016 09/01/2016
Senior Auditor Evaluator III 05/02/2006 09/01/2016 09/01/2016
Principal Auditor 05/04/1993 09/01/2016 09/01/2016
  Updated: 11/8/2016
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