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State of Washington Classified Job Specification


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Class Code: 148S
Category: Financial Services


Within Washington State Auditor’s Office and working under close supervision in a learning capacity, serves as audit support to the auditor in charge of financial, compliance, information technology and/or federal audits of local and/or state government entities.

Distinguishing Characteristics

The Assistant State Auditor Intern is distinguished from the Assistant State Auditor series as positions in this class work to develop and gain familiarity and knowledge of national performance standards including Generally Accepted Auditing Standards, Generally Accepted Governmental Auditing Standards, the U.S. Office of Management and Budget Uniform Guidance, Audits of State and Local Government, and agency audit policies. Assignments provide the opportunity to gain valuable experience in the practical application of a variety of audit practices and principles for career growth.

Typical Work

In addition to the statements in the specific audit intern area below, all positions include:

Assesses audit risk by evaluating systems, procedures, and controls which support an entities' financial records;

Drafts working papers and portions of audit reports for review by supervisors;

Participates in interviews of client agency staff and documents findings;

Evaluates data to assess program effectiveness, efficiency and compliance with statutory requirements;

Develops recommendations that improve performance, provide cost savings, and increase accountability;

Researches issues using RCW, statute, professional standards, and best practices;

Drafts working papers, audit findings and recommendations with assistance from supervisor;

May travel to and may work at multiple audit sites, bringing a portable computer, reference materials, and supplies to each location;

Performs other work as required.

Positions conducting Financial and Compliance Audits:

Performs audit testing by verifying or cross-checking data or figures using one or more documents to check against another;

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

Notifies auditor in charge of any apparent inaccuracies, shortages, or discrepancies;

Positions conducting Performance Audits:

Collects information on a wide variety of topics, either in statistical or narrative form to gain an understanding of the audited agency’s role and responsibilities;

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

Communicates verbally and in writing with a variety of audiences, including colleagues, audited agencies, and the public;

Positions conducting IT Audits:

Assists IT auditors in requesting financial data from State and Local Governments;

Receives and processes financial data to support state and local data analysis including data clean-up, preparation, processing and validation;

Develops data analysis reports using Microsoft Access, SQL Server, Visual Studio, or Power BI to support State and Local Audits;

Develops SQL Server Integration Services packages to automate processing of data.

Knowledge and Abilities

Knowledge of: Documentation/written communication to effectively record work performed and produces professional, high quality written final documents; software including TeamMate, Word, Excel, Access and others to more effectively perform work assignments.

Ability to: Provide attention to detail; communicate clearly to customers (internal/external); seek out and take advantage of learning opportunities for continued development; work to build positive working relationships with clients, elected officials, citizens and others users of audit reports; work cooperatively and take actions to support a cohesive and supportive workgroup; effectively express ideas and information using language that is appropriate to both the complexity of the subject and the knowledge and understanding of the audience; keeps up with ever-changing technology to help perform work efficiently and effectively.

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:

Completion of sophomore year in college with major study in accounting business administration, public administration, economics, or closely allied field, which includes course work in accounting.

Positions conducting Performance Audits:

Currently enrolled in a public administration, public policy, political science, economics, business or similar degree program at an accredited college or university.

Positions conducting IT Audits:

Completion of sophomore year in college with major study in management information systems, data science, data analytics, business, public administration, statistics, computer science or other related field.

Class Specification History

New class: 7-1-69
New class code: (formerly 13490) effective July 1, 2007.
Base range salary adjustment adopted 6/13/2019, effective 7/1/2019.
Class plan maintenance: Definition, typical work, desired qualifications; added distinguishing characteristics; base range salary adjustment; adopted August 10, 2023, effective August 16, 2023.