Occ. Code 0421420

                                                  ASSOCIATE AUDITOR (FORENSIC), GRADE 23

New York State Department of Civil Service

Classification Standard

BRIEF DESCRIPTION OF CLASS

          Associate Auditors (Forensic) at the Department of Financial Services apply professional accounting and auditing principles, techniques, rules and regulations to detect fraudulent activities of regulated entities, as well as to detect fraudulent activities directed at or through regulated entities. 

          Associate Auditors (Forensic) at the Division of State Police apply professional accounting and auditing principles, techniques, rules and regulations to determine if white collar crime or occupational fraud has occurred.

These positions are classified in the competitive class at the Department of Financial Services. At the Division of State Police, these positions are classified in the non-competitive class. 

DISTINGUISHING CHARACTERISTICS

Associate Auditors (Forensic) at the Department of Financial Services plan and conduct complex audits of regulated entities to identify fraud, misconduct, and/or illegal financial activities. Positions may supervise subordinate staff assigned to specific fraud cases, and provide training to Bank and Insurance Examiners on identification of fraudulent practices.

Associate Auditors (Forensic) at the Division of State Police analyze and evaluate financial records to determine if white collar crime or occupational fraud has occurred. Positions may supervise subordinate staff, and work with members assigned to specific cases.

ILLUSTRATIVE DUTIES

Plans the financial audit activities for cases.

Gathers, analyzes, and interprets data and intelligence for cases.

Conducts pre-audit activities to determine the scope of the audit.

Analyzes financial documents providing evidence of criminal intent of illegal, fraudulent activities.

Evaluates data to assist investigators in identifying trends, preparing forecasts, and proposing changes in audit objectives, policies and procedures.

Conducts financial analysis and audits of the financial records of banks, insurance companies, credit unions, other financial institutions and providers of financial products and services, retirement brokers, and accounts of individuals and related businesses to identify fraud or misconduct.

Performs various tests, reviews, reconciliations, and evaluations of accounts, claims, records, and procedures.

Identifies and traces sources of funds and interrelated transactions.

Prepares working papers to document audit scope and conclusions, and a comprehensive report of audit findings.

Gathers documents to establish criminal intent and develop a case suitable for criminal prosecution.

Compiles findings and conclusions into a comprehensive financial investigative report for referral to and use in prosecution.

Provides post-referral support for all phases of trial proceedings.

Meets with prosecutors to discuss strategies and perform other litigation support functions.

Testifies as an expert witness to explain financial analyses and audit findings.

Works closely with attorneys, legal staff, and as assigned subordinate staff to discuss strategies.

Accompanies investigators on interviews of subjects and witnesses.

Applies an understanding of business processes, internal controls and other factors to develop recommendations to supervisors.

Proposes changes in programmatic objectives, policies and procedures to prevent financial fraud, crime or misconduct.

May conduct training sessions on audit techniques.

As assigned, may supervise subordinate staff.

MINIMUM QUALIFICATIONS

Open Competitive:  designation as a Certified Public Accountant; a bachelors degree with 24 credit hours in accounting; and three years of accounting and/or auditing experience. One year of the accounting and/or auditing experience must include experience in at least two of the following areas: tracking illicit funds; locating hidden assets; following money laundering schemes; evaluating financial fraud such as securities fraud, bankruptcy fraud, mortgage fraud, and credit card fraud; reviewing illegitimate insurance claims; or investigating white-collar crime.

Non-Competitive: a bachelors degree in accounting; and five years of experience in an accounting, auditing or law enforcement environment; and professional designation as a Certified Public Accountant (CPA), Certified Frauds Examiner (CFE) or Certified Internal Auditor (CIA).

Date:  3/16

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.