STATE OF NEW HAMPSHIRE
HUMAN RESOURCES
CLASSIFICATION: INTERNAL AUDITOR III
Class Code: 5303-23
Date Established: 03-10-78
Occupational Code: 7-2-4
Date of Last Revision: 12-28-01
BASIC PURPOSE: To analyze and examine accounting
operations and fiscal controls within a state agency or agency subrecipient and
to advise agency administrators in the resolution of auditing and accounting
problems.
CHARACTERISTIC DUTIES AND RESPONSIBILITIES:
·
Conducts and
supervises professional evaluations of completed audits and examinations
relating to agency or subrecipient accounting and financial records.
·
Schedules and reviews
the work and activities of subordinate professional auditing staff as assigned,
including identifying the standards under which audits are accomplished.
·
Develops and
establishes accounting systems, including conducting employee training sessions
as necessary.
·
Recommends the
establishment of policies and procedures to improve audit management, audit
planning and other performance controls.
·
Prepares and reviews
audit reports and submits recommendations and exceptions to superiors.
·
Examines agency
and/or subrecipient records to ensure proper recording of transactions and to
monitor compliance with applicable laws.
·
Analyzes financial
reports submitted by independent auditing firms.
·
Conducts independent
protective and constructive audits or reviews for the purpose of examining
effectiveness of controls, financial records and operation.
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DISTINGUISHING FACTORS:
Skill: Requires skill in analyzing and
interpreting data, policy and procedures OR in using equipment in order to
arrive at logical conclusions or recommendations.
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 direct supervision of other
employees doing work which is related or similar to the supervisor, including
scheduling work, recommending leave, reviewing work for accuracy, performance
appraisal, or interviewing applicants for position vacancies.
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 reviewing summaries and
reports and making management level decisions to solve problems or to achieve
work objectives as well as articulating and expressing those solutions and
goals. This level also requires
formal presentations of solutions and goals to employees and the general public
to increase the responsiveness of the agency toward the demands of its client
system.
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: Four years' experience in accounting or
auditing work, including three 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 III 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: Thorough knowledge of principles and
practices of supervision and office management. Thorough knowledge of the general principles of public
fiscal administration including budgeting and reporting. Extensive knowledge of the principles
and practices of accounting and auditing with special reference to governmental
procedures, practices and objectives.
Extensive knowledge of the principles and practices of public
administration. Extensive
knowledge of laws, rules, regulations, procedures, and organizational practices
of the department concerned.
Ability to apply and promote the use of management techniques and
departmental operations in order to obtain budgetary savings. Ability to edit, organize and present
clear and concise oral and written reports of findings and
recommendations. Ability to
establish and maintain effective working relationships with department heads,
subordinates, associates, and representatives of other governmental
agencies. 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/5303.htm