This is advanced professional financial and management auditing work for the Corrections & Rehabilitation Department.

An employee in this class is responsible for conducting complex financial and administrative audits of department operations, preparing reports, formulating recommendations and presenting findings to departmental management. Responsibilities include inspecting and auditing financial records, recommending changes in audit programs, preparing checklists, logs and surveys, conducting pre-audit conferences, analyzing and appraising information obtained from audits and inspections, and determining if departmental operations are in compliance with policies and procedures, and applicable laws and regulations. The incumbent exercises considerable independent judgment in the application of advanced professional knowledge of auditing theory and practices to the examination of departmental organizational units. Supervision may be exercised over a staff of subordinates assisting in various phases of auditing processes and programs. General supervision is received from an administrative superior who reviews work through personal conferences and written reports for quality of results and adherence to professional auditing standards and program guidelines.

ILLUSTRATIVE TASKS

Supervises and participates in inspections and audits of the financial records of departmental work units including petty cash, commissary, revenues, expenditures, assets and liabilities.

Prepares complete and comprehensive narrative and statistical reports upon completion of auditing project; prepares correspondence in reference to staff inspections, prison inspections, accreditation audits and related matters.

Supervises subordinate employees in the conduct of inspections and audits; reviews final reports and statements for adherence to program guidelines and auditing standards; recommends modifications to auditing programs for supervisory approval.

Participates in the preparation of checklists, logs and surveys utilized by the inspection team; conducts pre-audit and post-audit conferences; assists in establishing standards, goals and objectives for each unit inspected.

Delivers verbal and written presentations to management at the conclusion of auditing program; discusses deficiencies and recommends corrective action.

Determines whether work units are performing their planning, custodial, control and accounting activities in compliance with established policies and procedures, standards and regulations, and in a manner consistent with standards of recognized administrative practice.

Evaluates effectiveness of internal financial and accounting controls.

Performs related work as required.

KNOWLEDGES, ABILITIES, AND SKILLS

Thorough knowledge of the financial and administrative organization of the Corrections & Rehabilitation Department.

Thorough knowledge of governmental accounting, office management and the principles of public and business administration.

Thorough knowledge of federal, state and local laws and regulations pertaining to departmental operations.

Considerable knowledge of generally accepted accounting principles, public finance administration and internal control systems.

Considerable knowledge of the special principles, practices and procedures of auditing concerning public finance and governmental accounting.

Ability to conduct financial and managerial audits, analyze and interpret results, and make effective recommendations for corrective action.

Ability to plan audit programs and inspections to achieve desired results.

Ability to understand, interpret and implement auditing policies, goals and objectives.

Ability to analyze and interpret accounting data and devise audit procedures and techniques.

Ability to communicate clearly and concisely, verbally and in writing.

Ability to prepare detailed and complex narrative and statistical reports pertaining to audit program findings.

NEW 10-93