Auditor Specialist Series

California State Personnel Board Specification

Series established May 2, 2006

Scope

This series specification describes three Auditor Specialist classifications used within the California State Auditor's Office in conducting specialized information systems audits that require a sophisticated understanding of various computer operating platforms, software and hardware systems, and methods of data collection and analysis utilized by the State of California. Classifications in this series conduct and participate in audits, evaluations, assessments, risk management, and system security while following Government Auditing Standards of assuring the reliability of computer-processed data. In addition, these classifications are instrumental in assisting and advising California State Auditor's Office management on developing current trends and standards related to information systems technologies and audits.

This series is available for use only in the California State Auditor's Office.

Definition of Series

Positions in this series function as experts in developing and applying audit procedures to information systems applications; plan, develop, and perform detailed audit programs to evaluate the adequacy, effectiveness, efficiency, and the vulnerability to risk of data processing systems utilized by the State of California and its contractors, vendors, and public agencies subject to audit by the California State Auditor's Office; develop audit applications for mainframe, networked, and stand-alone microcomputers; act as information systems consultant to, and advise, audit teams on methods of testing systems and databases; interview personnel at all levels of organizations involved; develop relevant information; identify possible causes of problems and deficiencies; 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; prepare written information systems audit work papers, findings, and reports; advise California State Auditor's Office systems designers, program managers, and staff on audit and control questions requiring information systems expertise; and provide technical assistance and training in information systems auditing to California State Auditor's Office staff.

Entry Level

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

Factors Affecting Position Allocation

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

Definition of Levels

Auditor Specialist I

This is the journeyperson in the series. Under supervision, incumbents audit a wide range of less complex information systems while gaining increased technical knowledge and experience leading to more complex information systems audits and assignments; review and evaluate information system controls; assess the reliability of computer-generated data; perform data conversions and merges; perform complex analyses using electronic data and/or audit software; assist auditors with data processing issues related to audit work, including obtaining electronic files and performing analyses using electronic data; and assist with the development of and conduct training courses.

Auditor Specialist II

This is the advanced journeyperson in the series. Under direction, incumbents perform the full range of information systems audit functions, including the most difficult programming tasks in the most complex and specialized information systems and audit environments. Incumbents demonstrate strong analytical abilities and a comprehensive understanding of a wide range of State utilized information systems and related auditing issues. Incumbents also act as consultants to auditors in addressing automated systems audit needs. Incumbents at this level develop and conduct training courses for auditors and develop automated systems for the California State Auditor's Office in-house needs. In some instances, an IT Auditor Specialist II may act in a lead capacity, supervising or directing the work of lower-level staff.

Auditor Specialist III

This is the supervisory/managerial and highest level in the series. Under general direction, incumbents are responsible for the California State Auditor's Office information systems audit function; supervise two to six staff members; manage highly complex information systems audits where the work is the most critical and sensitive in nature; oversee the daily activities of the Information Technology Audits Unit (unit); recruit, select, train, and evaluate the work of staff assigned; perform unusually difficult, complex, and/or sensitive aspects of information systems audits and/or reviews; perform comprehensive information systems risk assessments; and advise auditors and executive management on standards and current trends related to information systems auditing.

Minimum Qualifications

All Levels:

Equivalent to graduation from a four year accredited college or university 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 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 Specialist I

Either I

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

Or II

Three years of increasingly responsible experience performing professional auditing with at least 18 months experience in information systems auditing and automated systems programming and analysis.

Auditor Specialist II

Either I

Two years of experience in the California state service performing professional information systems auditing at a level equivalent to an Auditor Specialist I.

Or II

Four years of increasingly responsible experience performing professional auditing including at least three years' experience in information systems auditing and programming systems analysis.

Auditor Specialist III

Either I

One year of experience in the California state service performing professional information systems auditing at a level equivalent to an Auditor Specialist II.

Or II

Broad, extensive (more than five years), and increasingly responsible experience performing professional auditing including at least three years' experience in information systems auditing and programming systems analysis.

Knowledge and Abilities

Auditor Specialist I

Knowledge of: Government Auditing Standards and general audit procedures; principles and practices of organizational management including planning, organizing, accounting, auditing, and quantitative analysis methods; research and information gathering techniques; basic principles and practices of descriptive and inferential statistics; computer source code; processing conventions for large data bases; and other audit software, such as ACL.

Ability to: Apply the required knowledge; and learn and apply specialized information systems auditing methods and procedures; clearly understand audit objectives; develop approaches and methodologies to meet audit objectives; identify controversial or sensitive issues affecting the audit; plan, organize, and effectively communicate with audit teams; provide advice and instruction to staff on methods of performing various information systems audits or computer-assisted testing techniques; reason logically and creatively and use a variety of analytical techniques to resolve problems; and develop and evaluate alternatives to resolve problems identified.

Auditor Specialist II

Knowledge of: All of the above; and the organization and management of a broad range of governmental entities; professional information systems auditing, security, and control standards and practices; practices of supervision and staff development and training techniques; and the California State Auditor's Office responsibility for promoting equal 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; clearly define the audit objectives; plan, organize, and effectively communicate with office management and audit teams; provide on-the-job-training to, and direct the work of IT Audit Specialist I; prepare and deliver formal presentations related to Information technology audits; and effectively promote equal opportunity in employment and maintain a work environment that is free of discrimination and harassment.

Auditor Specialist III

Knowledge of: All of the above; and personnel management techniques; program planning, development, and evaluation; principles and practices of employee supervision, development, and training; principles and practices of project management and coordination; application of organizational and management theory.

Ability to: All of the above; and effectively contribute to forming and revising office policy and procedures involving information systems audits; plan, organize, and direct the work of a staff engaged in a variety of complex information systems audits and reviews; prepare, review, present, and defend information systems audit findings to California State Auditor's Office management; establish and maintain project priorities; assess staff performance and develop the skills and abilities of subordinate staff; and oversee the daily operations of the Information Systems Audit Support unit.

Special Requirements

All Levels:

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

Additional Desirable Qualifications

Auditor Specialist II and Above

Possession of a valid certificate for Certified Information System Auditor (CISA) or ACL Certified Data Analyst (ACDA).

Class History