Class Code:  94586

 

IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES –

HUMAN RESOURCES ENTERPRISE

 

ASSISTANT AUDITOR 3

 

DEFINITION

Functions as a senior auditor performing field and/or office auditing functions; may provide some oversight of others; performs related work as required.

 

The Work Examples and Competencies listed are for illustrative purposes only and not intended to be the primary basis for position classification decisions.

 

WORK EXAMPLES

Performs complete financial audits of small and medium size entities.

Prepares regular and periodic reports of activities and special reports on matters requiring a decision or interpretation by supervisors.

Interprets and explains controlling laws and regulations affecting the operation of the organization being audited.

Prepares parts of the draft audit report as assigned.

Executes assigned audit tasks and prepares appropriate working papers.

Reviews reports of lower level auditors for coverage of law violations, mathematical and accounting accuracy, and arrangement of subject matter, analyzes content of auditors reports for technical soundness.

Discusses accounting practices with accounting personnel or audited organizations and suggest revisions or improvements.

Acts as auditor in charge, for part or all of a particular audit, as assigned.

Assists supervisor by performing such duties as instructing employees, answering questions, distributing and balancing the workload, and checking work; may make suggestions on selection, promotions and reassignments.

 

COMPETENCIES REQUIRED

Knowledge of professional accounting and auditing theory, methods, standards and procedures.

Knowledge of the rules and regulations regarding state accounting and auditing procedures.

Ability to perform detailed work involving the application of accounting theory to auditing assignments.

Ability to read, comprehend and apply appropriate state laws and regulations pertinent to the auditing functions of the agency of employment.

Displays high standards of ethical conduct.  Exhibits honesty and integrity.  Refrains from theft-related, dishonest or unethical behavior.

Works and communicates with internal and external clients and customers to meet their needs in a polite, courteous, and cooperative manner.  Committed to quality service.

Displays a high level of initiative, effort and commitment towards completing assignments efficiently.  Works with minimal supervision.  Demonstrates responsible behavior and attention to detail.

Responds appropriately to supervision.  Makes an effort to follow policy and cooperate with supervisors.

Aligns behavior with the needs, priorities and goals of the organization.

Encourages and facilitates cooperation, pride, trust, and group identity.  Fosters commitment and team spirit.

Expresses information to individuals or groups effectively, taking into account the audience and nature of the information.  Listens to others and responds appropriately.

 

EDUCATION, EXPERIENCE, AND SPECIAL REQUIREMENTS

Graduation from an accredited four year college or university with a degree in Accounting and have passed or be on condition standing for the CPA or CIA exam and experience equal to eighteen months of full time work at the level of an Assistant Auditor 2 or higher.

 

NOTE:

Travel may be required for positions in this class.  Employees must arrange transportation to and from assigned work areas.

 

NOTE:

Positions in this class are exempt from the screening and referral requirements of the Iowa Department of Administrative Services – Human Resources Enterprise.  Apply directly to the Auditor of State.

 

Effective Date:          9/99           BW