Occ. Code 0478100

DATA PROCESSING FISCAL SYSTEMS AUDITOR 1, GRADE 18	0478100
DATA PROCESSING FISCAL SYSTEMS AUDITOR 2, GRADE 23	0478200
DATA PROCESSING FISCAL SYSTEMS AUDITOR 3, GRADE 27	0478300
DATA PROCESSING FISCAL SYSTEMS AUDITOR 4, GRADE 29	0478400
DATA PROCESSING FISCAL SYSTEMS AUDITOR 5, M-4	0478500

New York State Department of Civil Service

Classification Standard

BRIEF DESCRIPTION OF CLASS SERIES

            Data Processing Fiscal System Auditors conduct comprehensive audits and operational risk reviews of fiscal systems; review the adequacy of automated records, systems and controls governing operations; and develop computer applications and disseminate technical assistance to support accounting and auditing functions.

DISTINGUISHING CHARACTERISTICS

            DATA PROCESSING FISCAL SYSTEMS AUDITOR 1: full performance level; perform audits of fiscal systems for compliance with proper accounting and information systems controls;  write and debug computer applications to extract and manipulate financial  data

DATA PROCESSING FISCAL SYSTEMS AUDITOR 2: first supervisory level; plan and conduct fiscal systems audits; review and test system controls, including data processing, security and application controls.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 3: second supervisory level; determine the most effective data processing audit techniques to be used.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 4: managerial level; develop and recommend long-range plans and priorities for the conduct of data processing systems audits.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 5: director level; one-position class classified at the Department of Taxation and Finance; direct the agencys data processing systems audit..

RELATED CLASSES

            State Program Examiners perform and/or manage financial and performance audits and reviews of New York State and New York City agencies, public benefit corporations, and for-profit and not-for-profit organizations that contract with State agencies to ensure that programs achieve their established goals, funds are used efficiently and in compliance with applicable laws, rules, and regulations, and assets are protected against fraud, waste and abuse. 

            Positions in the Auditor series perform systematic examinations and appraisals of the accounting records and financial affairs of public, for-profit and non-profit organizations and businesses to ensure that accounts are maintained in compliance with governing laws, rules, regulations and contracts; determine the ability of the organization to conduct its programs efficiently and effectively; and evaluate internal controls and practices..

ILLUSTRATIVE DUTIES

DATA PROCESSING FISCAL SYSTEMS AUDITOR 1

Conduct audits using computerized audit techniques.

• Attend the initial/entrance conference with auditees to explain the scope of the audit, answer questions, and obtain needed information.
• Identify area of audit interest to investigate through the use of appropriate software.
• Determine the computer generated information that is necessary for a complete audit.
• Examine computerized records and interview staff to ensure that financial transactions comply with laws and regulations.
• Evaluate accounting systems for adequacy and use of accepted accounting procedures for processing transactions.
• Review and evaluate the adequacy of internal controls.
• Identify risks, evaluate, test, and report on the sufficiency and effectiveness of management controls.

• Write and debug computer software programs to extract and manipulate fiscal data from computer systems.
• Review program and fiscal data submitted by auditees for accuracy and completeness.
• Develop and document audit program packages.
• Review computer source codes and recommend changes.
• Develop risk assessments using generalized audit software.
• Program and test audit modules for specific data areas.
• Design and refine test techniques to ensure data consistency and accuracy.

Collaborate in the development of audit findings.

• Compile and write preliminary audit findings for incorporation into the audit report and present findings to agency management.
• Recommend changes to procedures and existing and/or new systems applications.
• Discuss audit findings with agency management and/or their representatives.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 2

Supervise subordinate staff.

• Provide guidance and oversight to subordinate staff, and intervene and resolve problems as necessary.
• Determine and oversee staff assignments. 
• Approve leave, and track time and attendance.
• Review, monitor, and evaluate staff performance. 
• Identify training needs and arrange for provision of training.
• Manage and direct program activities by setting priorities and deadlines.

Administer a technical evaluation of the accuracy, reliability, and efficiency of systems processing.

• Review and test system controls, including security.
• Develop, review, and suggest revisions to audit criteria.

Collaborate with audit supervisors and/or audit specialists in audit planning.

• Disseminate technical information and explore proposed audit topics.
• Retrieve and convert electronic data from multiple formats.
• Disseminate technical expertise to field auditors; evaluate the accuracy of computerized accounting systems; and suggest customized auditing techniques and methods.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 3

Determine data processing audit techniques to maximize staff productivity and ensure that audit objectives are met.

• Develop the audit implementation plan, including the timeline, roles, and responsibilities for subordinate staff, and expected results.

Assign priority to new audits based upon objectives, requirements, and implications.

• Review information on current assignments, including regular statistical reports and records, to assess the most appropriate personnel for assignment.
• Designate assignments based on the nature and complexity of the project, experience of staff, and current workload levels.

Monitor changes and current trends in information technology internal controls.

Disseminate input regarding annual goals and objectives, staffing and equipment needs, and the budget request.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 4

Develop and recommend long-range plans and priorities for the conduct of data processing systems audits.

• Develop broad objectives for the annual audit plan and periodically review the status of audits.
• Identify high-risk audit areas and develop strategies for a non-traditional risk management approach to audits of program operations and technical reviews.
• Develop the time schedules in which the annual plan activities will be completed.

Manage and oversee the most difficult data processing audits and develop source language for performing audits.

Review and edit the results of data processing audits and assess agency responses to individual findings.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 5

Direct the data processing systems audit program of the Department of Taxation and Finance.

• Plan the method of operation to be used and set priorities and time schedules to be followed.
• Administer extremely difficult and/or sensitive audits.
• Testify as an expert witness in Tax Appeals proceedings on matters relating to computerized auditing techniques.

Develop and implement data processing systems audit policies and technical guidelines for the Departments computer assisted audits.

• Develop data processing systems audit policies to govern the conduct of computerized statistical sampling audits.

Monitor and evaluate security procedures related to data processing facilities and computer systems.

Review and comment on proposed regulations and legislative proposals relating to computerized auditing and/or computer record retention requirements.

MINIMUM QUALIFICATIONS

            DATA PROCESSING FISCAL SYSTEMS AUDITOR 1

Open Competitive: 

1. Bachelor's degree including or supplemented by 24 semester credit hours in accounting and/or auditing; six semester credit hours in computer science, and completion of a two-year traineeship; or

2. Bachelor's degree including or supplemented by 24 semester credit hours in accounting and/or auditing; six semester credit hours in computer science, and possession of a valid Certified Information Systems Auditor designation by I.S.A.C.A. or two years of accounting, auditing, and/or computer science experience in a financial environment.

            DATA PROCESSING FISCAL SYSTEMS AUDITOR 2

Promotion:  one year of experience as a Data Processing Fiscal Systems Auditor 1.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 3

Promotion:  one year of experience as a Data Processing Fiscal Systems Auditor 2.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 4

Promotion:  one year of experience as a Data Processing Fiscal Systems Auditor 3.

DATA PROCESSING FISCAL SYSTEMS AUDITOR 5

Promotion:  one year of experience as a Data Processing Fiscal Systems Auditor 4.

Date:  4/11

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.