3/21/80
Rev 1/81
Rev 3/84
Rev 1/87
City of San José
SENIOR AUDITOR (1243)
CLASS PURPOSE
Under general supervision, performs
professional auditing work of considerable difficulty
and complexity, planning and leading audits, and providing lead and work
direction to other professional auditors. 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.)
- Plans, supervises and conducts audit
assignments reviewing the efficiency, economy
and effectiveness of departmental operations or the adequacy of internal
controls and financial statements, and
to verify compliance to contractual requirements.
- Reviews, or leads others in the
review of, City program objectives, program results,
organizational structure, administrative processes, fiscal procedures and
controls, to determine operational and
program consistency with established objectives
and goals.
- Establishes audit objectives, time
estimate, plan of work, and supervises data collection
and documentation.
- Reports audit findings and makes
recommendations for improving the administration
and fiscal operation of the City, developing program objectives and performance
standards.
- Plans, assigns and schedules the
work of assistants; trains and evaluates and provides
developmental experiences for assigned staff on various audit assignments.
- Consults with departmental and
administrative personnel regarding audit scope and
approach and secures the audited department's cooperation in the successful
completion of the audit and acceptance
of the findings and recommendations.
Typical End Results Include:
Provides information to City management regarding achievement
of operational objectives, assures compliance of City operations with applicable
laws, policies and procedures; promotes economical, efficient, effective
operations; determines department's progress toward meeting stated objectives;
identifies possible problems, improves the efficiency and effectiveness
of City programs; assures the safe guarding of assets; coordinates with
external auditors in the audit of City financial reports.
DISTINGUISHING CHARACTERISTICS
The class of Senior Auditor differs
from the next lower class, Auditor II, in that
incumbents are responsible for leading, performing and completing audits of
greater complexity and difficulty. Senior
Auditors are typically assigned to lead an
audit team, and are responsible for ensuring that the work is completed on time
and according to the audit plan. This
class differs from the class of Supervising Auditor,
in that incumbents of the latter class have full supervisory responsibility
for professional auditors, making work assignments, providing guidance,
and ensuring the completeness and objectivity of audit reports.
QUALIFICATIONS
Minimum Knowledges, Skills and
Abilities
- Knowledge of the theory and
practices of auditing, accounting, management and organization,
systems and operations, as applied to a broad range of City departments.
- Knowledge of generally accepted
auditing and accounting standards, such as Institute
of Internal Auditors, General Accounting Office, and other standards applied
to governmental auditing and accounting.
- Knowledge of the principles and
practices of supervision and training.
- Ability to use professional
analytical tools, such as statistics, flow charting,
PERT. and decision table.
- Ability to establish good working
relationships.
- Ability to communicate effectively,
both orally and in writing.
- Ability to compose clear, concise,
accurate reports, using audit data gathered
by self or others.
- Ability to supervise other
professionals in gathering and analyzing data.
Competency Knowledges, Skills and Abilities
- Knowledge of City procedures and
systems, both manual and computerized, and EDP
system applications.
- Knowledge in depth of City
operations, staffing, budget and financial processes.
- Knowledge of City Municipal Codes
and Council ordinances.
- Ability to recognize and evaluate
the materiality and significance of deviations
from good business practice and recommend appropriate solutions to problems.
- Ability to gain compliance of
auditees in completing the audit and in implementing
the recommendations contained in the audit report.
Training and Experience
Any combination of training and
experience equivalent to successful completion
of advanced undergraduate course work in business administration or accounting
from an accredited college or university, including eighteen (18) semester
units in accounting, and four (4) years of progressively responsible professional
auditing or accounting experience, including two (2) years experience
at the level of Auditor II with the City of San Jose. There will be no
substitution for the required units in accounting.
Licenses/Certificates
Possession of a valid California
driver's license may be required.
(5022P)