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.

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.