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State of Washington Class Specification

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ASSISTANT STATE AUDITOR 3
156C
Category: Financial Services

Definition

This is the fully qualified journey level of the series.

 
Positions conducting Financial and Compliance Audits:

 
Positions function as an auditor-in-charge of financial and compliance audits of local and state government entities. Audits at this level include, but are not limited to, small and medium size cities and counties with a small number of staff assigned, entities operating under fewer special regulations and funding sources, and entities without as extensive compliance and reporting requirements. Under general supervision, assumes responsibility for planning, conducting and documenting a risk based audit. Positions can be assigned to conduct investigations pertaining to Whistleblower, citizen complaints, or fraud.

Positions conducting Performance Audits:

With general supervision, conducts phases or sections of large performance audits that cover multiple agencies or levels of government, have multiple layers of laws or regulations that apply to the audit or relies on large amounts and different types of data. Conducts all phases of smaller performance audits that generally cover a limited number of agencies or programs where applicable laws and regulations are clear and sufficient and reliable data are more readily available. May also conduct related program evaluations.

Typical Work

Positions conducting Financial and Compliance Audits

As auditor-in-charge, plans and reviews the work of the staff assigned to a particular audit; 

Assesses audit risk by evaluating systems (including EDP systems), procedures, and controls which support financial records; 

Develops audit plans and related audit programs; 

Evaluates and verifies financial records; determines if auditee is in compliance with legal requirements; 

Drafts working papers and audit reports, including findings; 

Recommends changes which will improve financial records and/or related systems, procedures, or controls, or which will bring auditee into legal compliance; summarizes areas of needed improvement; 

Conducts entrance or exit conferences with assistance from team management; 

Provides advice to and works with auditee to implement recommended changes; 

Provides advice regarding use of appropriate accounting and reporting procedures; 

Responds to requests for information from the press, public, Legislature, and state/local governments; 

Provides training to newer audit staff; 

Conducts Whistleblower, fraud, citizen complaint, or other investigations; 

May lead or supervise staff.

Positions conducting Performance Audits

Writes the audit survey memo and develops appropriate audit scope and objectives, and participates in the end-of-survey meeting;

Serves as a member of the Focus Planning Process to determine what work should be performed to address the audit objectives and to help develop audit procedures; 

As auditor-in-charge, carries out audit steps and procedures as called for in the audit work plan; 

Gathers, reviews, and documents data on the functions, operations, and performance of government agencies, programs, and/or activities ensuring audit objective(s) are being meet; 

Conducts interviews of agency staff to determine whether stated program objectives are being achieved and to evaluate program results; 

Evaluates data to measure program impact, effectiveness, and efficiency, as well as compliance with statutory and regulatory requirements;

Determines the accuracy, validity, and reliability of data obtained from auditees; 

Prepares accurate and complete working papers.  Identifies findings and recommendations and assists with writing audit documents including audit reports; 

Researches audit methodologies, best practices, and industry standards for risk assessments and performance audit objectives;

Assists in the audit planning process and by developing audit procedures; reviews audit steps to ensure the work being performed meets audit objectives; 

Identifies ways the audit may need to be modified to address changing circumstance during an audit; 

Develops audit findings and recommendations; 

Cross-reference audit reports to audit work papers to ensure all conclusions and statements of fact are supported by sufficient and appropriate audit evidence.

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. 

Desirable Qualifications

Positions conducting Financial and Compliance Audits

Bachelor’s degree with a major in accounting or other related field which included 10 semester or 15 quarter hours of college level accounting;

AND 

Two years of professional experience in accounting, auditing, finance, banking, investigation, retail management, or related fields:  including one year of audit experience.

OR 

Three years of other professional experience, including one year of audit experience. Auditing experience in a specialty area may be required for some positions.  

Positions conducting Performance Audits:

Master’s degree in business, public administration, public policy, political science, statistics, economics, law, social science or other related field;

AND 

At least one year of progressively responsible experience conducting performance audits, evaluations of government agencies and programs, or the equivalent.

Class Specification History

New class effective January 1, 2006; Assistant State Auditor 3 (replaces 13540 Assistant State Auditor 3).
Revised desirable qualifications for levels 1 through 4, April 19, 2007.
Revised definition, desirable qualifications, general revision, February 11, 2011
Revised definition; adopted November 13, 2014, effective November 16, 2014.
Salary adjustment adopted 11/9/2017, effective 1/1/2018; previously range 59, professionals.

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