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State of Washington Class Specification

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ASSISTANT STATE AUDITOR 2
156B
Category: Financial Services

Definition

Positions conducting Financial and Compliance Audits

Under the guidance and supervision of a higher level auditor, conducts portions of or complete financial and compliance audits of state agencies or local governments. Assignments are regularly reviewed while in progress and upon completion.   

Positions conducting Performance Audits

Under the guidance and supervision of a higher level auditor, performs research, analysis and program evaluation tasks for performance audits.

Typical Work

Position conducting Financial and Compliance Audits

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

Develops audit plans and related audit programs for review by supervisors; 

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

Drafts working papers and audit reports, including findings, for review by supervisors; 

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; 

Participates in or conducts entrance or exit conferences; 

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

Provides advice regarding use of appropriate accounting and reporting procedures; 

May lead lower level staff.

Position conducting Performance Audits

Gathers, reviews, and documents general agency information to obtain an understanding of the audited agency’s role and responsibilities, budget and staffing resources, and organizational structure; 

Conducts interviews of agency staff, observes operations and activities; 

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 documenting the results of assigned audit tasks; 

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

Assists in the audit planning process and helps develop audit procedures; reviews audit steps to ensure the work being performed will meet audit objectives; 

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

Draft audit findings and recommendations with assistance from supervisor; 

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

one year of professional experience in accounting, auditing, finance, banking, investigation, retail management, or related field;

OR 

Two years of other professional work 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.

Class Specification History

New class effective January 1, 2006; Assistant State Auditor 2 (replaces 13520 Assistant State Auditor 2).
Revised desirable qualifications for levels 1 through 4, April 19, 2007.
Revised definition, desirable qualifications, general revision, February 11, 2011.
Salary adjustment adopted 11/9/2017, effective 1/1/2018; previously range 48, professionals.

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