Occ. Code 0248100

INTERNAL AUDITOR 1, GRADE 18	0248100
INTERNAL AUDITOR 2, GRADE 23	0248200
INTERNAL AUDITOR 3, GRADE 27	0248300

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

INTERNAL AUDITOR 1: full performance level; evaluates and appraises agency's operations for financial, economic and programmatic efficiency and compliance with established standards, statutes, and regulations.

INTERNAL AUDITOR 2: first supervisory level; personally conducts the most difficult audits.

       INTERNAL AUDITOR 3: second supervisory level; program manager; administers an internal audit program.

ILLUSTRATIVE DUTIES

         INTERNAL AUDITOR 1: under the general direction of an  Internal Auditor 2 or other supervisor, serves as a member of the internal audit team; examines source documents, records and reports relating to the activity under study; documents works in conformance with established standards; 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.

         INTERNAL AUDITOR 2: under the general direction of an  Internal Auditor 3 or other manager, plans, 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 Internal Auditors 1, 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.

INTERNAL AUDITOR 3: in a State agency with particularly complex operations and internal controls concerns, plans and manages 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; assists in the implementation and monitoring of quality assurance programs; 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 organization’s 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

          INTERNAL AUDITOR 1

Open-Competitive: Bachelor’s 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 bachelor’s degree in the areas specified above and successful completion of a two-year traineeship.

          INTERNAL AUDITOR 2

Promotion: one year of permanent service as an Internal Auditor 1.

          INTERNAL AUDITOR 3

Promotion: one year of permanent service as an Internal Auditor 2.

Attachment

Date:10/2019

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.

PARENTHETIC ATTACHMENT

Internal Auditors perform a wide variety of duties. Internal Auditor parenthetics are classified when the majority of a given position’s duties and responsibilities emphasize a particular specialty or body of laws, rules and regulations. 

INTERNAL AUDITOR 2 AND 3 (INVESTMENTS & CASH MANAGEMENT): these positions exist only at the Office of the State Comptroller. These positions supervise and conduct financial, compliance, and management internal audits of all investment and cash management activities.

INTERNAL AUDITOR 2 AND 3 (SYSTEMS): these positions exist only at the Office of the State Comptroller. These positions supervise and conduct internal audits of systems security of all applications and programs used at the Office of the State Comptroller.

MINIMUM QUALIFICATIONS

          INTERNAL AUDITOR 2 (INVESTMENTS & CASH MANAGEMENT)

Promotion: one year of permanent service as an Internal Auditor 1.

          INTERNAL AUDITOR 3 (INVESTMENTS & CASH MANAGEMENT)

Promotion: one year of permanent service as an Internal Auditor 2 (Investments & Cash Management).

          INTERNAL AUDITOR 2 (SYSTEMS)

Promotion: one year of permanent service as an Internal Auditor 1.

          INTERNAL AUDITOR 3 (SYSTEMS)

Promotion: one year of permanent service as an Internal Auditor 2 (Systems).