State of Maryland

An Internal Auditor Trainee is the trainee level of work conducting finance and compliance, economy and efficiency, and program results audits of a State agency's records and accounting systems to verify their correctness or to determine compliance with provisions of a statute or contract.  The audits are performed as a member of an audit team.  Employees in this classification do not supervise other positions.

Employees in this classification receive close supervision from an Internal Auditor Supervisor or Internal Auditor Program Supervisor.  Technical guidance may be received from an Internal Auditor Lead.  The work may require travel throughout the State, including overnight travel.

Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing assigned duties and responsibilities of a position to the job criteria defined in the Nature of Work and Example of Work sections of the class specification.

The Internal Auditor Trainee, Internal Auditor I, and Internal Auditor II are differentiated on the basis of the degree of supervisory control exercised by the supervisor over these employees and the range and scope of internal audits.  The Internal Auditor Trainee learns to conduct internal audits under close supervision.  The Internal Auditor I conducts internal audits under close supervision at times and under general supervision at other times depending upon the duty assigned.  The Internal Auditor II conducts the full range of internal audits under general supervision.

Learns to perform financial and operational internal audits that include elements for finance and compliance, economy and efficiency, and program results;

Learns to identify records or activities to be reviewed; Learns to perform audit tests and identify material exceptions to generally accepted accounting principles and material noncompliance with applicable laws, regulations and procedures;

Learns to review and analyze financial and operational transactions, documents, records, and reports to obtain facts and verify accuracy;

Learns to participate in discussions with operational personnel to verify facts and to obtain explanations of and reasons for apparent deficiencies;

Learns to prepare statistical tables and charts, financial summaries, schedules, work flow charts, staffing patterns, and organizational charts;

Learns to evaluate the adequacy and effectiveness of internal controls;

Learns to prepare work papers to document audit findings as required or as indicated in a formal audit program;

Learns to assist a higher level internal auditor in preparing audit report drafts;

Learns to formulate recommendations to correct unsatisfactory conditions and to improve operations;

Learns to conduct or assists in post audits to determine if corrective action has been taken;

May learn to conduct special audits and investigations;

May learn to conduct audits of automated data processing systems;

May learn to use a personal computer to perform internal audit tasks;

Performs other related duties.

Knowledge of generally accepted accounting principles and practices;

Knowledge of business administration and management practices;

Skill in communicating ideas and information;

Ability to use automated data processing information systems, personal computers and software related to auditing;

Ability to establish and maintain effective working relationships with operational personnel and colleagues.

Education:  A Bachelor's degree in accounting from an accredited college or university or a Bachelor's degree from an accredited college or university with 30 credit hours in accounting and related courses, including or supplemented by 3 credit hours in auditing.

Experience: None.

Note: Applicants who have met the requirements for admission to the CPA examination prior to July 1,1974 will be considered to have met the educational requirement referenced above.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G- Engineering, Scientific and Administrative Professionals classes.  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

This classification is one level in a Non-Competitive Promotion (NCP) series.  NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance levels in a classification series.  In order to be non-competitively promoted to the next level in a NCP series an employee must: 1) perform the main purpose of the class as defined in the Nature of Work section of the class specification;  2) receive the type of supervision defined in the class specification, and 3) meet the minimum qualifications of the classification.