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.

TENTATIVE

Occ. Code 0242300

 

 

SENIOR INTERNAL AUDITOR, GRADE 18

0242300

ASSOCIATE INTERNAL AUDITOR, GRADE 23

0242400

PRINCIPAL INTERNAL AUDITOR, GRADE 27

0242600

 

 

New York State Department of Civil Service

 

Classification Standard

 

BRIEF DESCRIPTION OF CLASS SERIES

 

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 ensure that adequate internal controls exist and function properly. They prepare reports of reviews and appraisals of existing operating practices and recommend appropriate improvements where necessary.

 

DISTINGUISHING CHARACTERISTICS

         

SENIOR INTERNAL AUDITOR: full performance level; evaluates and appraises agency's operations for financial, economic and programmatic efficiency and compliance with established standards, statutes, and regulations.

 

        ASSOCIATE INTERNAL AUDITOR: first supervisory level; personally conducts the most difficult audits.

 

        PRINCIPAL INTERNAL AUDITOR: internal audit program manager; administers an internal audit program.

 

ILLUSTRATIVE DUTIES

 

SENIOR INTERNAL AUDITOR: under the general direction of an Associate Internal Auditor or other supervisor, serves as a member of the internal audit team; 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; and assists in the development of audit procedures.

 

ASSOCIATE INTERNAL AUDITOR: under the general direction of a Principal Internal Auditor or other manager, plans, directs and participates in the internal audit program in a State agency, or in a large State agency in a specific part of the internal audit program with particularly complex issues and operations; supervises a team of subordinate Senior Internal Auditors, and assigns work to and supervises subordinate clerical and/or paraprofessional internal audit personnel; prepares or directs the preparation of findings reports; 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; and may represent the department in communications with other agencies.

 

PRINCIPAL INTERNAL AUDITOR: in a State agency with particularly complex operations and internal controls concerns, plans and directs the internal audit program; develops and recommends internal audit policies; develops an internal audit program to implement 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 and communicates goals, policies, audit technique changes, assignments, and instructions to those subordinates; reviews and approves audit plans and progress and final reports prepared by internal audit staff; personally conducts special studies; and represents the department in meetings and communications with other agencies.

 

COMPLEXITY

 

Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations.  It helps an organization accomplish its objectives by bringing a systematic approach to evaluate and improve the effectiveness of risk management, control and governance processes. The work of Internal Auditors is specialized and to perform it satisfactorily, a thorough knowledge of internal auditing and management analysis is required.

 

MINIMUM QUALIFICATIONS

 

          SENIOR INTERNAL AUDITOR

 

Open-Competitive: Bachelors degree in  accounting, business administration, business management, computer science, computer information systems or related information technology field, criminal justice, economics, engineering, finance, mathematics, public administration, public or community health, public policy, political science or statistics AND either two years of qualifying experience in conducting internal audits or program research, review and appraisal OR designation as a Certified Internal Auditor by the Institute of Internal Auditors; OR bachelors degree in  accounting, business administration, business management, computer science, computer information systems or related information technology field, criminal justice, economics, engineering, finance, mathematics, public administration, public or community health, public policy, political science or statistics and successful completion of a two-year traineeship.

 

          ASSOCIATE INTERNAL AUDITOR

 

Promotion: one year of permanent service as Senior Internal Auditor.

 

         

          PRINCIPAL INTERNAL AUDITOR

 

Promotion: one year of permanent service as Associate Internal Auditor.

Revised:  7/16

 

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