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State of Washington Classified Job Specification


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Class Code: 158A
Category: Financial Services

Class Series Concept

Plans and conducts risk based audits and consulting engagements for the agency. Audits private organizations, local governments or non-profit corporations.  Positions perform internal investigations including fraud or Whistleblower Act investigations and follow up citizen complaints, conduct information system audits and provide guidance on the Washington State Ethics Law.   Provides an independent and objective service that will help management evaluate and improve the internal control, risk management, and the governance process.


This is the entry level of the series. As an entry-level auditor under close supervision, assists with risk based audits and consulting engagements for the agency, and audits of private organizations, local governments or non-profits.  Assists higher level auditors in performing risk based audit and consulting work in accordance with applicable professional standards including the Institute of Internal Audit Standards, and Government Auditing Standards, as well as federal and state laws, and regulations.



Typical Work

Assists on risk based audits and consulting engagements for the agency, and audits of private organizations, local governments or non-profits.  Includes planning, fieldwork, preparing work papers, and assisting others in drafting reports; 

Delivers the services of value for management as part of an approved annual work plan or at the request of management and the Director of Internal Audit, to help management evaluate and improve internal control, risk management, and the governance process; 

Develops efficient and effective engagement procedures, which will require the Audit Specialist to analyze, evaluate, and verify financial records, information systems, procedures, and controls supporting the area being audited; determines if an organization is in compliance with federal, state, and agency requirements, provides other guidance as part of both formal and informal consulting engagements; 

Audits of private organizations can include pre-award or post-award review of costs, rates and systems; 

May assist in fraud, citizen complaint, and other special investigations; 

Participates in research and analyses of the Washington State Ethics Law in order to respond to agency and employee inquiries; 

Confers with auditee/customer staff during engagements on recommended changes and on investigative activities; 

Participates in or conducts entrance and exit conferences or interviews with internal and external management; under close supervision recommends changes which will improve accountability over public assets, financial records, systems procedures and controls, or which will bring the agency into legal compliance; advises management on implementing changes; 

May prepare reports with results of audit and consulting engagements and ensures that conclusions are supported and appropriate audit standards are met; 

Attends classes and seminars to improve technical knowledge and proficiency, as well as to meet required professional audit standards for training;  

Travel to all areas of Washington State; remain overnight in vicinity of audit site during field work, for up to five consecutive days or longer.  Travel may include areas outside Washington State; 

Positions may lead or supervise lower level staff; 

Performs other work as required.

Legal Requirement(s)

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.

Persons legally authorized to work in the U.S. under federal law, including Deferred Action for Childhood Arrivals recipients, are eligible for employment unless prohibited by other state or federal law.

Desirable Qualifications

Most positions require a Bachelor’s degree in accounting, business or public administration, economics, computer science, or other related field that included 10 semester or 15 quarter hours of college level accounting.

Professional experience in accounting, auditing, finance, banking, investigation, retail management, or other related experience will substitute year for year for education.

Class Specification History

New class effective January 1, 2006; Audit Specialist - DOT 1 (replaces 14660 Audit Specialist 1, Transportation).
Revised. Added Definition and removed incorrect distinguishing characteristics; adopted 8/9/2018, effective 8/10/2018.

Revised Legal Requirements; effective June 6, 2024, due to adopted legislative action.