STATE OF NEW HAMPSHIRE
HUMAN RESOURCES
CLASSIFICATION: INTERNAL AUDITOR I
Class Code: 5301-19
Date Established: 04-09-70
Occupational Code: 7-2-4
Date of Last Revision: 12-28-01
BASIC PURPOSE: To audit accounting and financial
transactions within a state agency to determine both financial accuracy and
compliance with federal and state regulations.
CHARACTERISTIC DUTIES AND RESPONSIBILITIES:
·
Audits and reviews
various functions within an agency, including payroll, personnel, inventory
control, and accounts payable, accounts receivable, and revenue collection
systems/procedures, as well as their corresponding records.
·
Reviews independent
audit reports as a basis for determining audit procedures and developing guidelines
for audit testing.
·
Reviews financial and
operational controls for accuracy, completeness and timeliness, and establishes
audit trails to determine compliance with federal and state standards.
·
Plans, schedules, and
conducts audits according to state and federal regulations, including preparing
audit reports with findings and recommendations for procedural change.
·
Reviews and
investigates budget and expense items for accuracy and to determine where
federal requirements have not been met and makes recommendations for procedural
changes to eliminate outdated items.
·
Instructs local
governmental clerks in proper payroll and bookkeeping procedures.
·
Prepares written
audit reports covering descriptions of the audit accomplishments, and findings
and recommendations necessary to accomplish the unit's mission.
·
Consults with
supervisors regarding procedural methods concerning federal audit programs and
current billing methods.
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DISTINGUISHING FACTORS:
Skill: Requires skill in developing formats
and procedures for special applications OR in investigating and reviewing the
use of equipment and data for a specialized function.
Knowledge: Requires logical or scientific
understanding to analyze problems of a specialized or professional nature in a
particular field.
Impact: Requires responsibility for achieving
direct service objectives by assessing agency service needs and making
preliminary recommendations for the development of alternative short-term
program policies or procedures.
Errors at this level result in incomplete assessments or misleading
recommendations causing a disruption of agency programs or policies.
Supervision: Requires partial supervision of other
employees doing work which is related or similar to the supervisor, including
assigning job duties, providing training, giving instructions and checking
work.
Working Conditions: Requires performing regular job
functions in a controlled environment with minimal exposure to disagreeable job
elements and little risk of hazard to physical or mental health.
Physical Demands: Requires light work, including
continuous walking or operating simple equipment for extended periods of time
as well as occasional strenuous activities such as reaching or bending.
Communication: Requires summarizing data, preparing
reports and making recommendations based on findings which contribute to
solving problems and achieving work objectives. This level also requires presenting information for use by
administrative-level managers in making decisions.
Complexity: Requires a combination of job functions
to establish facts, to draw daily operational conclusions, or to solve
practical problems. This level
also requires providing a variety of alternative solutions where only limited
standardization exists.
Independent Action: Requires a range of choice in applying
a number of technical or administrative policies under general direction and in
making routine decisions or in recommending modifications in work procedures
for approval by supervisor.
MINIMUM QUALIFICATIONS:
Education: Bachelor's degree from a recognized
college or university with major study in accounting or business
administration. Each additional
year of approved formal education may be substituted for one year of required
work experience.
Experience: Two years' experience in accounting or
auditing work, including consultative, supervisory or administrative experience
in the field of auditing. Each
additional year of approved work experience may be substituted for one year of
required formal education.
License/Certification: None required.
SPECIAL REQUIREMENTS:
For appointment
consideration, Internal Auditor I applicants must successfully participate in a
written examination measuring possession of knowledge, skills and abilities
identified as necessary for satisfactory job performance by this class
specification.
RECOMMENDED WORK TRAITS: Extensive knowledge of the principles
of accounting and auditing.
Thorough knowledge of the application of auditing principles and
techniques to work situations.
Thorough knowledge of the general principles of public fiscal
administration including budgeting and reporting. Knowledge of financial investigative techniques. Ability to compile and write financial
reports. Ability to apply judgment
to financial problems. Ability to
establish and maintain effective relationships with federal, state and local
officials, employees and the public.
Must be willing to maintain appearance appropriate to assigned duties
and responsibilities as determined by the agency appointing authority.
DISCLAIMER STATEMENT: This class specification is descriptive
of general duties and is not intended to list every specific function of this
class title.
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Last Updated 01/07/03
URL: http://www.nh.gov/hr/classspec_i/5301.htm