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State of Washington Class Specification

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AUDITOR 5
152L
Category: Financial Services

Definition

This is the senior, specialist, or lead worker level of the series.  Positions function as senior auditor, trainer, lead worker, or auditor in charge.  Conducts audits of individual proprietors, businesses and governmental agencies including the largest and most complex accounts for fuel tax, sale tax, and businesses operating under the International Fuel Tax Agreement (IFTA) and the International Registration Plan (IRP); or plans, organizes, and directs the ferry’s system internal control and services programs; or leads surety analysts conducting financial analysis to determine the financial stability and loss development to determine the claims liability and surety requirements of self-insured employers.  Positions may lead or supervise lower level staff. 

Typical Work

Completes pre-audits of accounts to develop an audit plan that will be followed in the field examination of records;

Prepares preliminary audit work papers, including appropriate schedules and summaries to be used in the audit;

Independently plans, coordinates and conducts comprehensive compliance audits and/or investigations of all accounts;

Evaluates and determines the accuracy of accounting/financial systems, procedures and internal controls of businesses and government agencies for the state of Washington and on behalf of member states and foreign jurisdiction;

Analyzes accounting systems and determines the auditing procedures needed to conduct individual audits;

Evaluates and verifies financial records, internal control methods used in the taxpayer’s accounting system, and accounting procedures supporting financial records using sampling techniques. Make recommendations for improvement to accounting practices and systems;

Analyzes cost/benefits to determine and recommend best alternative courses of action to identify and correct deficiencies and inaccuracies;

Conducts entrance conferences with individual proprietors, businesses, and governmental agencies. Reviews period of time to be audited, records required, explains the audit process, acquires accounting/financial information, and answers questions presented;

Conducts closing conferences with individual proprietors, business and governmental agencies;

Recommends changes, which will improve financial records, systems procedures and internal controls;

Assists individual proprietorships, businesses and governmental agencies in implementing these changes;

Investigates and/or conducts audits of individual proprietors or businesses referred by the Washington State Patrol regarding possible illegal operations, including fraud investigations, using innovative techniques in cases where accounting records are incomplete or not available;

Performs in-depth analysis of audited financial statements to determine quality of earnings, cash flow, liquidity and debt level;

Coordinates all phases of the process of certifying self-insurers, obtaining evidence of qualifying characteristics, recommending approval or denial and obtaining legal documentation;

Oversees analytical testing of claim liabilities and computation of loss development factors;

Functions as a lead examiner; responsible for assignment and review of work, training people and evaluating performance;

Conducts audits of workers compensation trusts, testing the adequacy of pooled funds to meet expected claim liabilities;

Coordinates recovery efforts for prevention of losses as a result of defaulting self-insurers; makes billings to available surety companies, excess insurance carriers and other available resources; maintains accounting records of expenditures and recoveries and remaining available resources;

Directs the loss control program to ensure accountability and security of all revenue and working funds including negotiable instrument such as commuter coupon books;

Develops and analyzes all Division operating procedures and practices providing assistance, counsel and coordination to all departments and managers to promote effective internal control of assets and facilities;

Analyzes and reviews the automated processing systems of the Division periodically to ensure system and data integrity with particular focus on the automated point-of-sale and revenue control system;

Provides expertise in the design and renovation of terminal and parking facilities to promote revenue control and internal control;

Supervises staff for the Division's customer claim services including torts claims processing and L&I filings by WFSE employees;

Manages the Division's vehicle assignment and uses program as well as employee in-service control and security; organizes and develops security program for ferry customer parking facilities;

Manages the Division's telecommunications program including analysis of telecommunication needs at all administrative and operating facilities and the periodic evaluation of selected telecommunication devices;

Positions may lead or supervise lower level staff. However, lead worker positions must lead lower level auditors;

Reviews audit reports for consistency and existence of adequate documentation to support findings;

Revises procedures resulting from policy changes emanating from the department and legislature;

Reviews personal service contracts and determines if an employee/employer relationship exists;

Confers with governmental representatives on audit aspects and findings which are extremely sensitive and/or disputed; prepares policy responses on same;

Evaluates information and documentation from audits in process to expedite and ensure correctness of the findings and plan follow-up activities;

Conducts audit team in the field for audits on large employers;

Trains subordinate auditors in techniques of field auditing;

Reviews, analyzes and evaluates auditor work for conformity with applicable laws, regulations and procedures;

Assists, develops and advises administrators in the drafting of new/revised legislation, rules and regulations;

Assists staff of Attorney General's office and law enforcement agencies in cases of suspected theft, fraud, or other illegal operations;

Conducts meetings on protested audit findings or recommendations;

Positions may lead or supervise lower level staff; however, lead worker positions must lead lower level auditors.

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 typically require a Bachelor’s degree which includes at least 18 quarter or 12 semester hours of accounting or auditing

AND 

three or four years of professional auditing or accounting experience.

Class Specification History

New classes effective January 1, 2006 (replaces 13830 Surety Analyst 2, 14070 Field Auditor 3- DRS, 14712 Internal Control/Administrative Services Marine, 16020, 16020 Prorate & Fuel Tax Auditor Senior).

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