Occ. Code 0421400


New York State Department of Civil Service

Classification Standard


Associate Auditors are working supervisors and perform systematic examinations and appraisals of the accounting and program 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 program efficiently and effectively; and evaluate internal controls and practices. These activities require the application of professional accounting and auditing standards and principles.


ASSOCIATE AUDITOR: lead auditors; supervise and train a staff of three or more Senior Auditors and trainees; may be in charge of an audit of a particular organization or, on a large or complex audit, may be responsible for a particular section or functional area of the organization being audited; may function as the sole auditor in a small audit program.


Senior Auditors function as journey-level auditors performing the full range of activities associated with the conduct of financial and performance audits.

Associate Accountants develop, examine, review, and supervise the preparation and maintenance of financial and accounting records, reports, and supporting documentation and develop and implement accounting systems and procedures.

Principal Auditors supervise a number of audit teams assigned to perform financial and performance audits.

There are a number of other class series that require the application of professional knowledge and training in accounting. Positions in these class series 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.



Associate Auditors typically work under the general direction of higher level auditors. Incumbents operate with a high degree of independence under broad agency guidelines, applicable laws, policies, and regulations. Associate Auditors may consult with their supervisors who interpret policy and provide advice and assistance, but usually rely on professional standards for direction. Their work must conform to generally accepted accounting and auditing principles and standards.


The work of Associate Auditors consists of supervising the conduct of in-depth analyses 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 ensure that these problems are referenced 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 Associate Auditors are great, affecting the reputation of the organization concerned or the amount of funds or contracts that will be provided under a particular program.


Associate Auditors communicate orally and in writing with their supervisors, subordinates, 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 organization involved, they must be able to orally support audit conclusions. Written communications consist of working papers documenting audit scope and conclusions and narrative reports of audit findings and recommendations. In addition, incumbents have frequent oral and written communications with their supervisors, subordinates, 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.


Associate Auditors typically supervise three or more Senior Auditors and trainees. They perform the full range of supervisory responsibilities.


Promotion: One year of permanent service as a Senior Auditor, Senior Accountant, Data Processing Fiscal Systems Auditor 1, Senior Examiner of Municipal Affairs, Insurance Examiner, Senior State Accounts Auditor, Tax Auditor 1, or Senior Internal Auditor.


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


Date: 8/97