Under the supervision of the Staff Management Auditor, the incumbent will perform various types of internal and external audits. The auditor works independently and performs the full range of General Auditor Ill duties. The Auditor works with highly confidential information that could have an impact on the Executive Office.
This position requires extensive knowledge and understanding of all accounting systems; electronic and manual data processing systems; and an understanding of the accounting standards, such as Generally Accepted Auditing Standards (GAAS), Generally Accepted Accounting Principles (GAAP), and Generally Accepted Government Auditing Standards (GAGAS); as well as government laws, rules, and regulations.
Duties include but are not limited to:
• Performs complex and difficult financial, compliance, and investigative audits of the District Agricultural Associations (DAAs), industry, and Department programs. These audits may have sensitive media and/or public attention and involve numerous financial accounts. These audits require the highest level of technical expertise.
• Applies extensive knowledge and understanding of all accounting systems; electronic and manual data processing systems, and an understanding of the investigative techniques and the applicable laws, regulations, and codes; accounting standards such as, Generally Accepted Auditing Standards (GAAS), Generally Accepted Accounting Principles (GAAP), and Generally Accepted Government Auditing Standards (GAGAS), as well as government laws, rules, and regulations.
• Plans scope and procedures for audits/field investigations and performs risk analyses to determine means of verification and amount of testing necessary. Supports the audit and field investigations with well-documented working papers.
• Interacts with a variety of individuals in stressful situations in all types and sizes of organizations and at all levels within the Department. This includes Boards of Directors, district attorneys offices, Chief Executive Officers, Departments legal counsel, management staff, and support personnel.
• Maintains cordial professional working relationships with all contacts.
• Writes clear and concise audit and special reports summarizing findings and recommendations. Writes correspondence explaining provisions and application of government rules and regulations discussing audit procedures, findings, and recommendations with the organizations and Department personnel.
• Develops and modifies audit programs of the local fairs and industry; prepares, reviews, and revises audit reports prepared by auditors.
• Verifies the accuracy of audit findings and recommendations with audit work papers.
• Advises management on difficult audit problems and procedures, and on application of government rules and regulations.
• Reviews audit reports and working papers for uniform application of government rules and regulations, department policy, adequacy of audit procedures and investigative techniques and conformance with the accounting standards. Ensures the audit findings and recommendations are reasonable and properly documented.
• This position is required to travel up to 35% of the time which may include overnight travel throughout the State by various modes of transportation.
In addition, the position will be responsible for conducting financial statement audits that also qualify for experience in obtaining a CPA license.