SENIOR MANAGEMENT AUDITOR Job Details

1.         Comprehensive knowledge and application of auditing standards as promulgated by the AICPA, GAO, and other authoritive professional organizations.

2.         Professional audit practices and techniques for conducting complex audit-related activities, developing appropriate audit report formats and audit findings, and overseeing the entire audit process. 

3.         Principles and concepts of financial analysis to assess the fiscal impact of programs, policies, and/or procedures.

4.         Methodology and techniques of data analysis to interpret data, draw appropriate conclusions and make decisions.

5.         Principles of statistics to analyze the fiscal impact and effectiveness of programs, policies, and/or procedures.

6.         Applications of probability sampling to auditing to ensure the collection of adequate and appropriate data in conducting audits.

7.         Principles and methodology of auditing through electronic data processing systems to obtain and retain adequate and appropriate data in conducting audits and/or review activities, as well as ensure that proprietary and confidential information are not compromised.

8.         Knowledge of the organization and functions of California State Government including the organization and practice of the legislature and the Executive Branch. Comprehensive knowledge of governmental functions and organizations at state and local level.

9.         Uniform accounting and financial systems and procedures administered by state agencies

10.      Principles, practices and trends of public and business administration including concepts to provide appropriate leadership and management directives including group leadership and motivation techniques.

11.      Principles and methodology of effective communication both verbal and written, including the use of technological tools for presentation purposes.

12.     Knowledge of a diverse workforce to ensure that supervisory decisions and expectations related to staff interaction, completion of work assignments, assignment of work, and general oversight activities take into consideration the needs of staff members individually and collectively. Principles of employee supervision and development including practices, and techniques to plan, oversee, and direct the work activities of staff.

13.      Knowledge of program development and evaluation; methods of administrative problem solving and personnel management techniques, as well as supervisory principles, practices, and techniques to plan, oversee, and direct the audit, review and risk assessment work activities of staff. Principles, concepts, and techniques of program and time management to effectively direct and oversee the prioritization and completion of variety of audit and administrative projects.

14.      Principles and techniques of program budgeting including development and preparation of Budget Change Proposals for expansion of existing program, as well as new program respectively.

15.      Knowledge of the organization’s strategic plan and division’s mission, vision, goals and policies to ensure effective use of resources and completion of audits and other projects.

16.      General knowledge of the state’s legislative process including periodic changes to legislation to coincide with operational and organizational needs.

17.      Knowledge of appropriate corrective actions and progressive disciplinary techniques to provide effective, appropriate monitoring, coaching, and counseling of the work performance of staff.

18.      Organizational structure and management of control and other state agencies as it relates to financial and program management activities.

19.      Knowledge of regulations and objectives of equal employment opportunity to promote the department’s equal employment opportunity policies and goals in making hiring and employment decisions.

Ability to:

1.       Manage and conduct audits of the fiscal and management procedures and practices of state agencies and other entities, local agencies, special districts, and school districts in accordance with industry standards and audit standards promulgated by the Comptroller General of the United States (Yellow Book).

2.       Examine organization’s operations and internal and management controls and review organization policies and procedures.

3.       Appraise performance and accomplishments in the execution of agency plans and objectives.

4.       Evaluate the effectiveness of operations in terms of the resources available to the agencies audited.

5.       Review accounts, records and reports, verify reconciliation of accounts, and determine that the financial statements accurately reflect financial status and transactions.

6.       Observe and document agency procedures and practices.

7.       Interview personnel at all levels of audited agencies.

8.       Gather and document audit evidence and determine the highest and best source of evidence.

9.       Obtain relevant program information and statistical data.

10.    Develop relevant information through statistical sampling and quantitative analysis.

11.    Test data to verify its accuracy, completeness, and timeliness and develop possible causes of agency problems.

12.    Draw conclusions and develop feasible and cost-effective recommendations concerning identified weaknesses or problems based on an objective and independent evaluation of evidence.

13.    Assess the audited agency’s compliance with relevant laws, regulations, and requirements.

14.    Prepare work papers to document work performed and to provide the basis for findings and recommendations. Work effectively with top managers of state and local agencies and other organizations.

15.    Prepare written audit reports and audited financial statements including all relevant disclosures utilizing a proper report format.

Skill to:

1.       Plan, organize, and direct the work of a staff of auditors engaged in a variety of complex audit review and/or investigation activities.

2.       Delegate work assignments and appropriate level of responsibility to staff in order to complete work assignments and projects.

3.       Monitor the work of staff to ensure that it meets quality, quantity, and timeliness standards and empower staff to accomplish work tasks and provide input to work unit goals and objectives.

4.       Apply management and leadership principles and techniques within the work group to ensure a productive, professional working environment and to provide for efficient completion of work tasks and assignments.

5.       Document employee performance and complete employee performance evaluations and probationary reports and resolve performance problems by planning and implementing measures to improve performance.

6.       Apply appropriate disciplinary action to employees in the work unit and promote positive, collaborative, professional working relationships.

7.       Identify training needs of the staff in the work unit and provide on-the-job training to staff relating to the tasks of the position.

8.       Track and monitor project expenditures against approved budgetary allocations.

9.       Identify problems relating to the procedures and/or policies of the work group.

10.    Analyze and evaluate problems and issues relating to work unit programs, procedures, business processes, and/or policies.

11.    Analyze and evaluate problems accurately and thoroughly, in order to determine and implement effective, appropriate courses of action.

12.    Anticipate consequences of present decisions or courses of action.

13.    Objectively identify all facts and implications related to a situation before drawing conclusions and determining courses of action and make appropriate decisions from a variety of alternatives.

14.    Make appropriate decisions when faced with time constraints and limited information.

15.    Facilitate the exchange of ideas and feedback with staff, co-workers and management.

16.    Communicate and present data in a clear, concise, objective manner to a variety of audiences including management, audited entities, and the public.

17.    Objectively interpret and explain the reasons and rationale for decisions made and policies and practices implemented, as well as effectively convey expectations, priorities, and vision to others.

18.    Determine and establish priorities and service levels in the work unit or division and communicate effectively in stressful situations.

19.    Plan for the efficient use of personnel and resources to complete assigned projects or on-going work. Be ready to implement new policies, procedures, and programs to minimize disruption to staff.

20.    Utilize resources (i.e., budget, staffing, and equipment resources) to complete work assignments and projects and ensure that work unit operations are in accordance with departmental goals and objectives.

21.    Establish schedules and milestones to complete audits and other assignments within desired timelines, as well as complete audits and other assignments on schedule and within the established budget.

22.    Develop alternative work plans and strategies in response to changing priorities, problems, or setbacks to allow for the completion of audits and work assignments within desired timeframes.

23.    Establish and maintain cooperative relations with office’s and division’s employees, personnel from other State agencies, staff from federal and State regulatory and/or control agencies, consultants, vendors, and/or the public.

24.    Use tact and diplomacy when dealing with the needs, problems, and/or concerns of a variety of individuals, including fellow employees, staff from other state and local agencies, personnel from federal and state regulatory and/or control agencies, vendors, consultants, and the public.

25.    Present technical or complex information to a variety of audiences, adjusting the level of presentation to fit the specific audience and explaining technical terminology and concepts at the appropriate level of the audience.