State of Washington Classified Job Specification
Plans, conducts, and coordinates financial and compliance internal audits by evaluating fiscal activities, procedures and processes in order to make recommendations regarding the effectiveness, efficiency and adequacy of state agencies or institutions financial controls. Reviews and analyses institutional accounting practices and procedures for compliance with internal and external regulations and policies; or directs and performs internal and external audits of state-owned liquor stores, agencies, distribution centers, wineries, breweries, and other liquor licensed establishments. Positions may supervise or lead lower staff.
Develops plans and guidelines for a continued audit program;
Evaluates existing computer systems to determine the effectiveness of internal controls, adequacy of audit trails, reliability of data and degree of conformity with agency policies;
Evaluates and assists in the design and modification of complex computerized systems or applications to ensure that adequate controls and edits are present to prevent and detect irregularities;
Ensures agency's assets are safeguarded and its computer operations are functioning efficiently;
Provides results of audit and recommendations for corrective actions;
Audits and reviews data processing systems to ensure the integrity of managerial controls in programming functions;
Reviews and evaluates adequacy of system documentation and system backup and disaster recovery procedures;
Schedules periodic audits and studies statements prior to audit; conducts internal audits of state-owned Liquor Control Board stores, liquor agencies and the Liquor Distribution Center; prepares form and detailed audit reports; collects amount due or extends credit to agency managers for operating shortages or overages;
Audits wineries, breweries, and beer and wine wholesalers and importers to determine extent of beer and wine tax liability; instructs employees of these businesses in proper preparation of these reports; verifies all foreign wine and beer purchases, and conducts a sample verification of domestic wine and beer purchases; completes an analysis of auditees' control and record keeping systems; determines amount of tax, penalty and assessment due for each audit and collects money and determines if a refund is due;
Performs investigative audits of liquor manufacturers, importers, wholesalers and retailers to determine extent of compliance with liquor laws and regulations;
Audits state-owned liquor stores, agencies and Distribution Center to determine extent of compliance with Liquor Board laws, rules, regulations and policies; verifies accuracy and validity of all expenses and revenues (NSF check fees) for each store audited; reconciles listing of assets charged to an outlet with assets on hand and notes extra or missing items;
Instructs store and agency personnel in the proper use and maintenance of accounting records;
Implements audit programs covering the accountability of lottery tickets and corresponding payouts; provides staff instruction and interpretation of Board policies and procedures;
Establishes banking arrangements and opens accounts for new stores or agencies; makes emergency audits after robberies, thefts or fires;
Plans, initiates and participates in auditing projects;
Reviews and analyzes the adequacy and effectiveness of established accounting procedures and internal control; checks for compliance with state statutes, regulations and institutional policies; evaluate efficiency of operations and accuracy of reports and records;
Reviews audit conclusions with the manager of the audited department; discusses procedures, comments and recommendations.
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.
Positions typically require a Bachelor’s degree which includes at least 18 quarter or 12 semester hours of accounting or auditing
three or four years of professional auditing or accounting experience.
Class Specification History
New Classes effective: January 1, 2006 (replaces 14210 Liquor Control Auditor, 3031 Auditor 2, 14700 Internal Auditor).