Occ. Code 0421300


New York State Department of Civil Service

Classification Standard


Senior Auditors 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. These activities require the application of professional accounting and auditing standards and principles.


Senior Auditors function as journey-level auditors performing the full range of activities associated with the conduct of financial and performance audits. Incumbents may work independently or may be assigned to an audit team. Senior Auditors may also function as Auditors-in-Charge of particular audits.


Auditor Trainees 1 and 2 perform entry level auditing tasks requiring the application of professional accounting and auditing standards and principles.

Associate Auditors act as lead auditors and supervise and train Senior Auditors and Auditor Trainees.

Senior Accountants develop, implement and maintain accounting systems and procedures to support an agency's accounting system, including the development, examination, preparation, and maintenance of financial and accounting records, reports, and supporting documentation.

There are a number of other class series that require the application of professional knowledge and training in accounting. These classes are characterized by requiring knowledge and use of a separate body of accounting and auditing procedures, statutes, and regulations that govern the work area reflected in their titles.



Senior Auditors typically work under the general supervision of an Associate Auditor. Incumbents operate with considerable independence within the scope of their assignments. General guidelines and plans for the audits usually exist. Senior Auditors may consult with their supervisors to get advice and resolve situations which fall outside of the audit plan or applicable guidelines, but usually rely on professional standards for direction. Their work must conform to generally accepted accounting and auditing principles and standards.


The work of Senior Auditors consists of in-depth analysis of the fiscal affairs and operational practices of a variety of organizations that do business with New York State agencies. They must clearly identify and analyze the nature of special problems relating to violations of law, accounting and operating practices, and internal controls and must reference these problems to applicable sections of law and/or prescribed procedures. The nature of their work often involves confidential and sensitive matters.

The consequences of error or neglect on the part of Senior Auditors are great, affecting the reputation of the organization concerned or the amount of funds or contracts which will be provided under a particular program.


Senior Auditors communicate orally and in writing with their supervisors, other auditors, and with employees and representatives of the organizations being audited. The majority of their communication during the audit process is oral, consisting of questions on program objectives and priorities, criteria for measuring success or failure, operating controls and practices, and requests for data and records. In discussing findings with representatives of the organizations involved, they must be able to support orally audit conclusions. Senior Auditors prepare written and tabular reports on the audit. In addition, incumbents have frequent oral and written communications with their supervisors and other auditors for the purpose of receiving and giving assignments and guidance and exchanging and providing information concerning audit practices and procedures. Their communications must be complete, accurate, and concise.


Senior Auditors have no supervisory responsibilities as a member of an audit team or as an independent auditor. When functioning as Auditors-in-Charge, Senior Auditors lead up to three other Senior Auditors or Auditor Trainees by assigning audit segments, providing assistance and guidance, and evaluating work papers for completeness, accuracy, and adequacy of supporting documentation.



Bachelor's Degree and 24 credit hours in accounting and auditing and completion of a two-year traineeship.


NOTE: For current information on minimum qualfications, contact the Division of Staffing Services.

Date: 1/97