IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES –

HUMAN RESOURCES ENTERPRISE

 

CLASSIFICATION GUIDELINES

 

FIELD AUDITOR SERIES

 

CLASSES IN THE SERIES

 

Class Code

Class Title

 

 

00327

Field Auditor

00328

Field Auditor Supervisor

 

SERIES CONCEPT

 

Classes in this series include tasks to perform, or to plan, supervise and conduct audits of financial records, audits and analysis of accounting practices and records of receipts and expenditures, and interpretation of controlling laws and regulations affecting the operation of organizations being audited.  Positions in these classes perform skilled, journey auditing, analysis and reporting tasks.  Entrance to this series can be from the trainee class, Accountant/Auditor 1.

 

EXCLUSIONS

 

Positions that require knowledge of a specialized field such as insurance or banking should be classified in a series related to that area, such as Job Insurance Quality Auditor, Bank Examiner, Credit Union Examiner or similar class.

 

CLASS DISTINCTIONS

 

Field Auditor

 

Employees perform skilled journey tasks in planning, conducting and reporting the audit of financial records, audit and analysis of accounting practices and records of receipts and expenditures, and interpretation of controlling laws and regulations affecting the operation of organizations being audited.  Incumbents either conduct internal audits (audits of a department by auditors employed in that department), or audits of business and financial institutions operating under State programs.  Employees perform their examination where supporting accounts and records are accessible.

 

Field Auditor Supervisor

 

Employees supervise Field Auditors and/or Accountant/Auditors 1.  Work requires the ability to program audits of an extensive range of activities.  Some positions may involve significant responsibility for planning and organizing separate studies and providing direction and guidance to audit teams assigned to constituent areas of the program.  In addition to supervision of other auditors, work at this level includes a wider diversity of establishments and functions audited, and greater complexity and variety of accounting systems and control procedures encountered.

 

Effective Date:         11/98    GRC