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SENIOR INTERNAL AUDITOR, GRADE 18 |
0242300 |
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ASSOCIATE INTERNAL AUDITOR, GRADE 23 |
0242400 |
PRINICPAL INTERNAL AUDITOR, M-2 |
0242600 |
Classification Standard
Internal Auditors plan and conduct comprehensive internal audits of departmental programs to advise management whether established policies, practices and procedures are effectively and efficiently executed, to determine that assets and resources are efficiently utilized and adequately safeguarded and to insure that adequate managerial and accounting controls exist and function properly. They prepare reports of reviews and appraisals of existing operating practices and recommend appropriate improvements where necessary.
The level of positions in this series is determined by the difficulty and variety of the subject matter involved in the assignments, by the initiative required in accomplishing the assignments, by the degree of supervisory responsibility and the degree of responsibility assigned for the completion of the various phases of the audit cycle (preliminary study and the planning of the audit, outlining work, conducting the audit, and preparing the audit report).
The work of Internal Auditors is specialized and to perform it satisfactorily, a thorough knowledge of internal auditing and management analysis is required. In some departments, some or all of the work described for this series will be performed by employees in the Administrative Analysis Series, or in one of the professional accounting series who have acquired a sound knowledge of internal auditing principles and practices. The classification of positions will depend upon the organizational orientation of the work and the viewpoint of management as to how this work should be accomplished.
The internal audit staff should be financially and audit oriented. However, in order to provide agencies with the maximum benefits from an internal audit program, members of the staff are also recruited from such specialties as business or public administration, economics and industrial management. To achieve and maintain this balance, appointments to positions at the entrance level are made from among the appropriate options of the Professional Career Tests depending upon the individual needs of the agencies at the time of appointment. Appointments to higher level positions in this series are normally made from appropriate promotion eligible lists. However, to insure the proper balance of professional backgrounds, some appointments to positions at higher levels in this series may be made as the result of open competitive recruitment.
SENIOR INTERNAL AUDITOR under general direction from an Associate Internal Auditor or other administrator, serves as a member of the internal audit team performing the more important audit work: examines source documents, records and reports relating to the activity under study; discusses administrative and operating practices with appropriate department personnel; evaluates and appraises operations for compliance with established procedures and evaluates procedures for effectiveness and efficiency; prepares reports and recommendations; assists in the preparation of final audit reports; assists in the training and supervision of subordinate personnel; assists in the development of audit procedures. QUALIFICATIONS: Open Competitive: Bachelors Degree with a major in accounting, business, or public administration, economics, or industrial management, or a closely related field, one year of experience in conducting internal audits or program research, review and appraisal and either (a) one more year of the experience described above or (b) a Masters Degree in one of the fields listed above.
ASSOCIATE INTERNAL AUDITOR plans, directs and participates in the internal audit program in a State agency or in a large State agency with particularly complex problems and operations; assists the Principal Internal Auditor by acting as the immediate supervisor of a team of subordinate Internal Auditors: plans the audit program to insure periodic examination of all department operations and of the adequacy of management controls; conducts preliminary studies to gather data and to detect or substantiate weak areas to determine priority of internal audits; plans for and makes necessary arrangements for specific audits; assigns work to and supervises subordinate internal audit personnel; prepares or directs the preparation of reports of findings; arranges for follow-up studies to determine that recommended corrective action has been taken and is effective; personally conducts the most difficult or complex audits; may represent the department in contacts with other agencies. QUALIFICATIONS: Promotion: One year of permanent service as Senior Internal Auditor. Open Competitive: Bachelors Degree with a major in accounting, business, or public administration, economics or industrial management, or a closely related field; two years of experience in conducting internal audits or program research, review and appraisal including one in a supervisory capacity, and either (a) one more year of the non-supervisory experience described above or (b) Masters Degree in one of the fields listed above.
PRINICPAL INTERNAL AUDITOR in a large State agency with particularly complex problems and operations plans, directs and participates in the internal audit program: develops and recommends internal audit policies; develops an internal audit program to implement established policies; formulates long-range plans to provide periodic examination of all major department activities and of the adequacy of internal controls; assigns work to subordinate personnel; reviews and approves audit plans and progress and final reports prepared by internal audit staff; personally conducts special studies; may represent the department in contacts with other agencies. QUALIFICATIONS: Promotion: One year of permanent service as Associate Internal Auditor. Open Competitive: Bachelors Degree with a major in accounting, business or public administration, economics or industrial management, or a closely related field, four years of progressively responsible experience conducting internal audits or program research, review and appraisal, including two years in a supervisory capacity, and either (a) one more year of the non-supervisory experience described above, or (b) Master's Degree in one of the fields listed above.
Reviewed: 3/03
NOTE: Classification Standards illustrate the nature, extent and scope of duties and responsibilities of the classes they describe. Standards cannot and do not include all of the work that might be appropriately performed by a class. The minimum qualifications above are those which were required for appointment at the time the Classification Standard was written. Please contact the Division of Staffing Services for current information on minimum qualification requirements for appointment or examination.