State of Maryland

An Internal Auditor I is the intermediate 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 independently or as a member of an audit team.  Employees in this classification do not supervise other positions.

Employees in this classification receive moderate 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.

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

Identifies records or activities to be reviewed;

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 to obtain facts and verify accuracy;

Conducts or participates in discussions with operational personnel to verify facts and to obtain explanations of and reasons for apparent deficiencies;

Prepares statistical tables and charts, financial summaries, schedules, work flow 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 with post audits to determine if corrective action has been taken;

Performs special audits and investigations as required;

May assist higher level auditors to plan audit methods and tests to be used to carry out internal audit assignments;

May assist in audits of automated data processing systems;

May use a personal computer to perform internal audit tasks;

Performs other related duties.

Class Descriptions 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.

Class Descriptions provide information about the Nature of Work, Examples of Work, General Requirements and Acknowledgements.  The Required Knowledge, Skills, and Abilities; Minimum Education and Experience Requirements; Special Requirements; and recruitment and testing procedures are set by the using agency.

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 not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded 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 level 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 by 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.