State of Maryland

An Internal Auditor Lead is the lead 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 their compliance with provisions of a statute or contract.  Employees in this classification have lead responsibility for Internal Auditors.

Employees in this classification receive general supervision from an Internal Auditor Supervisor or Internal Auditor Program Supervisor.  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 Lead is differentiated from the Internal Auditor II in that the Internal Auditor Lead assigns, reviews and approves the work and trains lower-level Internal Auditors while the Internal Auditor II conducts the full range of internal audits under general supervision.  The Internal Auditor Lead is differentiated from the Internal Auditor Officer in that the Internal Auditor Officer is the sole auditor in a State department with responsibility for all internal auditing services and reports to an executive officer, head of fiscal services, or designee.  The Internal Auditor Lead is differentiated from the Internal Auditor Supervisor and Internal Auditor Program Supervisor in that the Internal Auditor Supervisor and the Internal Auditor Program Supervisor have supervisory responsibility for lower-level Internal Auditors.

Leads a team of lower-level Internal Auditors in the performance of the full range of internal audits that include elements for finance and compliance, economy and efficiency, and program results;

Assigns and reviews the work of lower-level Internal Auditors;

Provides advice, guidance and direction to lower-level Internal Auditors concerning unusual problems;

Trains lower-level Internal Auditors;

Assists a higher level auditor to plan the audit program and determine the areas to be audited, objectives, and scope of audits;

Keeps records of staff time spent in completing audits;

Determines the procedures, methods, approaches and techniques to implement an approved audit program;

Performs audit tests and identifies material exceptions to generally accepted accounting principles and material noncompliance with applicable laws, regulations and procedures;

Reviews and analyzes financial and operational transactions, documents, records, and reports in order to obtain facts and verify accuracy;

Conducts discussions with operational staff and management to obtain explanations of and reasons for apparent deficiencies;

Prepares statistical tables and charts, financial summaries, schedules, workflow charts, staffing patterns, and organizational charts;

Evaluates the adequacy and effectiveness of internal controls;

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

Prepares audit report drafts;

Recommends means to correct unsatisfactory conditions and to improve operations;

Conducts and assists in post audits to determine if corrective action has been taken;

Determines the adequacy of corrective action taken by operations units to improve deficiencies;

Performs special audits and investigations as required;

May audit automated data processing systems;

May use a personal computer to perform internal audit tasks;

Performs other related duties.

Knowledge of generally accepted auditing standards, theory and practices;

Knowledge of governmental auditing standards and of internal auditing standards;

Knowledge of generally accepted accounting principles and practices;

Knowledge of business administration and management practices;

Knowledge of the use of office equipment including computerized data processing information systems and personal computers;

Skill in analyzing records, reports, and other business and financial documents and noting details and facts pertinent to the audit program;

Skill in determining compliance with or deviations from the provisions of statutes or contracts;

Skill in preparing accurate and concise audit work papers;

Skill in communicating ideas and information;

Skill in maintaining effective working relationships with operational personnel and colleagues;

Ability to assign and review the work of lower-level Internal Auditors;

Ability to assist in planning and carrying out an audit program;

Ability to provide advice, guidance and direction to lower-level Internal Auditors concerning unusual problems;

Ability to train lower-level Internal Auditors.

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: Four years of experience conducting financial and operational internal audits that include elements for finance and compliance, economy and efficiency, and program results.

Notes:

1. 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.

2. Candidates may substitute the possession of a certificate as a Certified Public Accountant or Certified Internal Auditor or a master’s degree in accounting from an accredited college or university for one year of the required experience

3. Candidates may substitute one year of professional accounting experience for one year of the required experience.

4. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in Internal Review classifications or Auditing specialty codes in the Financial or Auditing fields of work on a year-for-year basis for the required experience.

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.