5/29/85

2/87

City of San José

PROGRAM PERFORMANCE AUDITOR II (1247)

PROGRAM PERFORMANCE AUDITOR II (U)*(1230)

CLASS PURPOSE

Under direction, plans and completes complex program performance audits of considerable difficulty in the auditing of various City departments, programs and operations. Performs related work as required.

TYPICAL DUTIES AND RESULTS (Any one position may not include all the duties listed, nor do the examples cover all the duties which may be performed.)

Performs a variety of professional level work, leads subordinate staff in planning and completing program performance audits, program evaluations and operational audits.
Assists in the determination of audit scope and adequacy of audit programs.
Assists in identifying areas of inquiry capable of being developed into audit findings and in the development of audit programs and procedures.
Conducts field work, coordinates all changes to the audit program, develops time budgets, coordinates resolution of problems encountered, reports progress of audit, and maintains a professional rapport with audit staff and agency personnel.
Prepares workpapers for review; discusses, explains and defends findings; conducts initial negotiations; identifies and notes exceptions, develops drafts for review and editing.
Participates and leads staff in the development and documentation of audit findings and summaries.
Contributes operational improvements for the administration of the audit or the conduct of field work or writing of reports.
Assists in the preparation of the final audit report.
Seeks professional development and training opportunities; may assist in training less experienced staff in methods and procedures of work as assigned.
Performs general administrative staff work as assigned.

DISTINGUISHING CHARACTERISTICS

This is the fully experienced journey level class in the Program Performance Auditor series where the incumbent under direction plans and completes complex program performance audits of considerable difficulty. This class differs from the class of Program Performance Auditor I in that incumbents of the latter class perform routine program audits of moderate difficulty.
This class differs from a Senior Program Performance Auditor in that incumbents of the latter class supervise other professionals including incumbents of this class, and ensure the completeness, accuracy and objectivity of audit reports.

QUALIFICATIONS

Minimum Knowledges, Skills and Abilities

Knowledge of modern organizational theory, public administration, systems theory, budgeting concepts and practices.
Knowledge of general research, analytical and auditing techniques and their application.
Knowledge of principles and practices of government and government programs.
Knowledge of report writing; collecting data; basic statistical methodology and program audit reports.
Knowledge of generally accepted accounting and auditing principles and standards.
Ability to establish effective working relationships with a broad range of audit staff and agency personnel.
Ability to apply various auditing standards, American Institute of Certified Public Accountants principles, General Accounting Office standards, and other procedures and standards as applied to government.
Ability to understand and interpret rules, regulations, policies, procedures and program objectives.
Ability to express oneself clearly and concisely, both orally and in writing and to edit written materials.

Competency Knowledges, Skills and Abilities

Knowledge of City operations, staffing, budget and financial processes.
Ability to compose clear concise, accurate reports, using audit data gathered by self and others.
Ability to determine scope of audit and develop audit program and train less experienced staff.
Ability to evaluate auditee internal controls and discuss and suggest improvements where necessary.
Ability to gain compliance and cooperation of auditees by conducting effective entrance and exit interviews.

TRAINING AND EXPERIENCE

Any combination of training and experience equivalent to completion of advance undergraduate coursework in accounting, business or public administration, or related field from an accredited college or university with at least eighteen (18) semester units of accounting, finance or economics and four (4) years of professional program auditing, analytical or administrative work. At least two (2) years of which must have been at the level of Program Performance Auditor I. There shall be no substitution for the required units in accounting, finance or economics.

*(U) Represents positions in the unclassified service.

(1734P)