STATE OF NEW HAMPSHIRE
HUMAN RESOURCES
CLASSIFICATION: INTERNAL AUDITOR II
Class Code: 5302-21
Date Established: 01-30-68
Occupational Code: 7-2-4
Date of Last Revision: 12-28-01
BASIC PURPOSE: To review and audit accounting and
financial programs and operations within a state agency or agency subrecipient
and to develop written recommendations based on objective analysis.
CHARACTERISTIC DUTIES AND RESPONSIBILITIES:
·
Performs desk audits
of various financial records to assure accuracy and compliance with state
statutes and generally accepted accounting principles.
·
Conducts independent
protective and constructive audits for the purpose of reviewing effectiveness
of controls, financial records and operations, including developing
recommendations for alternative course of action.
·
Develops audit
reports to describe audit findings and recommendations, and to ensure that
audit trails have been properly established and completed.
·
Reviews operational
controls such as organizational structures, procedures, accounting methods,
reports and standards of performance for reliability, accuracy and completeness
of records and reports, including timeliness of submission.
·
Conducts program
audit in conjunction with fiscal audits to ensure that specified federal grants
are being used as outlined in the approved grant.
·
Conducts field audits
on recipients of state and federal funds and discusses audit exceptions with
grantees, business administrators or other personnel concerned with the
allocation of funds both on a program and fiscal basis.
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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 coordinating a combination of
diverse job functions in order to integrate professional and technical agency
goals. This level also requires
considerable judgment to implement a sequence of operations or actions.
Independent Action: Requires objective assessment in
analyzing and developing new work methods and procedures subject to periodic
review and in making decisions according to established technical, professional
or administrative standards.
MINIMUM QUALIFICATIONS:
Education: Bachelor's degree from a recognized
college or university with a major in accounting or business
administration. Each additional
year of approved formal education may be substituted for one year of required
work experience.
Experience: Three years' experience in accounting
or auditing work, including two years of 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 II 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: Knowledge of the principles of
accounting and auditing and of the application of auditing principles and techniques
to work situations. Knowledge of
laws, rules, regulations, procedures, organization and practices of the
department concerned. Knowledge of
the general principles of public fiscal administration including budgeting and
reporting. Ability to establish
and maintain harmonious relationships with employees, other state and federal
officials 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/5302.htm