Tentative Classification Standards issued by the Division of Classification & Compensation are shared with the operating agencies of State government for their consideration and comment. Accordingly, this document that you are viewing is subject to change and will be issued in final form at the completion of the review period.



Occ. Code 0211950


New York State Department of Civil Service

Classification Standard




          Directors Internal Audit oversee an agency’s internal control program to comply with the Governmental Accountability, Audit and Internal Control Act. These positions develop, plan, and direct internal audits of specific agency programs or functions, and make recommendations for improvement to ensure agency goals and objectives are met.


          These positions exist at multiple State agencies.




          DIRECTOR INTERNAL AUDIT: exempt or non-competitive class positions; oversees all internal audit functions; determines the adequacy and effectiveness of agency internal controls.




          DIRECTOR INTERNAL AUDIT: under the general direction of the agency head, establishes policies and procedures to develop and execute internal audit plans; identifies necessary resources and manages the conduct of internal audits; maintains guidelines for a system of internal controls for the agency; defines internal audit timeframes; monitors organizational changes, government mandates, laws, rules, and regulations that may alter the internal audit plan; coordinates and provides assistance to external auditors; identifies and documents the primary operating functions of the agency; reviews all agency programs, functions, and systems for adequacy and effectiveness; conducts analyses of risk assessment findings; directs the evaluation and final recommendation of agency policies and procedures; supervises and coordinates agency investigations; provides internal audit reports to management; formulates and implements plans of corrective action to address deficiencies; prepares annual audit plan for review and approval by management; provides training on internal audit policies to ensure an understanding of the audit process, standards, and goals; assists program managers in the development of systems of accounting and administrative controls; performs professional and managerial auditing in risk management, control, and governance; participates in committees and task forces geared towards operational improvement; ensures agency compliance with provisions of the New York State Governmental Accountability, Audit and Internal Control Act; and prepares reports, briefings, and presentations for agency executive staff as requested.





Non-Competitive: a bachelor’s degree and five years of experience conducting or managing audits, examinations, or program reviews, including two years in a supervisory capacity.


Date:  9/18


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 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.