State of Washington Classified Job Specification
ORGANIZATIONAL & FISCAL AUDITOR 4
This is the supervisory or expert level of the series. Most positions supervise professional staff in the conduct of fiscal and performance audits of department operations and programs and/or contracted service providers; or, as a Certified Public Accountant, they review and submit for settlement all nursing home audits as required by statute; in the Office of the Attorney General, Criminal Division, Medicaid Fraud Control Unit, direct and supervise professional staff in the development and implementation of audit work to include the evaluation of criminal allegations as they relate to the Medicaid Cost Reimbursement System, the development and prosecution of cases involving Medicaid fraud, and audit review of programs to detect and prevent fraud and abuse.
Plans and directs audits of department operations and programs and contracted service providers for which responsibility is assigned;
Advises agency program management on the audit process and how this process can be utilized to enhance program delivery;
Conducts employment interviews; participates in employee selection; completes employee evaluations; provides training for new employees; recommends changes in personnel classification system;
Develops and revises audit procedures within area of responsibility; verifies that appropriate records and audit working papers are on hand to facilitate good planning of subsequent audits;
Coordinates activities of staff members and assigns audit tasks to provide best use of specific technical skills;
Develops and presents proposals which define and limit the scope of audits, and specifies methodology and resources needed to complete the audits; coordinates and directs department resources to complete assigned audits;
Supervises development of audit plans and approves plans prepared by subordinates; conducts, when required, unusually difficult or sensitive pre-audits and closing interviews with administrative personnel of the unit examined;
Develops and alters audit schedules for completion of audits on all assignments according to department management expectations and time limits; receives requests for special or emergency audits and advises supervisor of plans to alter unit schedule accordingly;
Supervises staff of fiscal and/or program auditors who are regularly assigned to teams; conducts unusually difficult or sensitive pre-audit and closing interviews with administrative personnel of agencies audited;
Reviews draft audit reports and working papers submitted by subordinate examiners-in-charge; verifies sufficiency of sampling to support conclusions and use of good judgment in evaluation and reporting of errors and discrepancies;
Answers telephone and written inquiries regarding audit procedures and schedules within the area of assignment;
Reviews design, revision, and implementation of audit programs and systems for nursing home, trust fund, special request, or sensitive audits; ensures audit procedures and operating instructions meet generally accepted auditing standards and other auditing standards and rules and regulations; reviews audits of field auditors in accordance with RCW 74.09.560; exercises final judgment of documentation presented for use in criminal or civil court proceedings; provides written or oral interpretations of rules, policies, and procedures to unit supervisors and private sector;
Expert positions may lead or supervise lower level staff. Supervisory positions must supervise lower level staff.
There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.
Most positions require a Bachelor’s degree in accounting, business or public administration, economics, computer science, or other related field which included 12 semester or 18 quarter hours of college level accounting and four years of professional auditing experience. Professional experience in accounting, auditing, finance, banking, investigation, or other related experience will substitute year for year for education.
A Master’s degree in a related field or a Certified Public Accountant, Internal Auditor, Information System Auditor, or Fraud Examiner will substitute for two years of professional auditing experience. Auditing experience in a specialty program may be required.
Class Specification History
New class effective January 1, 2006; Organization and Fiscal Auditor 4 (replaces 13720 Organization and Fiscal Auditor 4).