Placer County

To perform a variety of complex professional audits of County departments, divisions, districts, external agencies, and funds in accordance with professional standards such as Institute of Internal Auditors, Generally Accepted Accounting Principles, Generally Accepted Auditing Standards, and Generally Accepted Governmental Auditing Standards, which depending on the assignment include any of the following: financial, operational, performance, and/or compliance audits; review, analyze and audit internal and management controls and systems, prepare complex audit reports including the issuance of an opinion; provide recommendations for efficiencies and improvements; and supervise assigned personnel.

Auditor I:  This is the entry level class in the Auditor series.  This class is distinguished from the journey level of Auditor II by the performance of the more routine tasks and duties assigned to positions within this series.  Employees at this level are not expected to perform with the same independence of direction and judgment on matters allocated to the journey level.  Since this class is typically used as a training class, employees may have only limited or no directly related work experience.  Employees work under immediate supervision progressing to general supervision while learning job tasks.

Auditor II:  This is the full journey-level class within the Auditor series.  This class is distinguished from the entry level of Auditor I by the assignment of the full range of duties of the class.  Employees at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit.  Positions in this class are flexibly staffed and are normally filled by advancement from the entry level. Incumbents may assume specialized responsibility. This class is distinguished from the Auditor, Senior in that the latter is a supervisory level with responsibility for a major audit program or service area at the section or division level.

Auditor I

Receives direct supervision from assigned supervisory or management personnel. Provides technical and functional direction over lower level personnel as needed. May exercise direct supervision over technical and clerical personnel.     

Auditor II  

Receives general direction from assigned supervisory or management personnel.  Provides technical and functional direction over lower level personnel as needed. May exercise direct supervision over technical and clerical personnel. 

Duties may include, but are not limited to, the following:

• Perform financial, operational, performance, and compliance audits by preparing audit program including scope, objectives, and plans; identifying risk areas and conducting risk assessments; conducting interviews; researching and analyzing documentation, reports, processes, policies, procedures, and various data; preparing reports and documenting process, findings, and recommendations for improvement.
• Examine aspects of organization operations and internal and management controls, review organization policies and procedures, appraise performance and accomplishments in the execution of County plans and objectives, and evaluate the effectiveness of operations in terms of the resources available to the departments, divisions, districts, and funds audited.
• Develop, review, and implement auditing procedures and systems.
• Assist in making recommendations to improve financial, operational, performance, and/or compliance procedures based on criteria, evidence, and client processes, procedures, and annual audit plan and to minimize audit risk.
• Conduct the County’s auditing functions with integrity, independence, and efficiency and in compliance with County standards and state and federal rules and regulations.
• Assist in the development, implementation, and maintenance of County audit policies, procedures, and standards by assessing current audit processes; assisting in identifying controls or measures that are operationally or economically deficient; developing and recommending improvements; assisting in providing management with independent evaluations of management practices; communicating revisions to management; and implementing modifications and improvements.
• Assist independent auditors in their annual review by preparing data, facilitating the provision of related information, and responding to requests in a timely and efficient fashion.
• Supervise, assign, and review the work of assigned staff; trains and evaluates employees.
• Keep complete and accurate audit records for a department.
• Build and maintain positive working relationships with co-workers, other County employees, and the public using principles of good customer service.
• Perform related duties as assigned.

Auditor I

Experience and Training:  

Any combination of experience and training that would provide the required knowledge and abilities is qualifying.  A typical way to obtain the required knowledge and abilities would be:

Experience: One year of responsible accounting experience performing duties similar to an Accountant I with Placer County, or one year of experience conducting audits that result in a formal audit report issued in accordance with professional auditing standards.

Training: Equivalent to a Bachelor's degree from an accredited college or university with major coursework in business or public administration, finance, accounting, or a related field.

Auditor II

Experience and Training:  

Any combination of experience and training that would provide the required knowledge and abilities is qualifying.  A typical way to obtain the required knowledge and abilities would be:

Experience:  Two years of responsible audit experience performing duties similar to an Auditor I with Placer County.

Training:  Equivalent to a Bachelor's degree from an accredited college or university with major course work in business or public administration, finance, accounting, or a related field.

Required License or Certificate:

May need to possess a valid driver’s license as required by the position and in accordance with the California Vehicle Code.  Proof of adequate vehicle insurance and medical clearance may also be required.

Auditor I

Knowledge of:

• Financial, operational, performance, and compliance auditing procedures including Generally Accepted Auditing Standards.
• Generally accepted accounting principles, governmental accounting standards and other governmental accounting procedures.
• Cost accounting, fund accounting, enterprise accounting, and financial reporting.
• Principles and theories of internal control including indicators of fraud and risk.
• Applicable federal, state, and local laws, regulations, ordinances, and organizational policies and procedures related to audits.
• Methods and practices of audit work paper preparation, audit report writing presentation, and making recommendations for improvement.
• Practices of researching issues, evaluating alternatives, making sound recommendations, and preparing and presenting effective reports.
• Modern office practices, methods, computer equipment, and applications related to the work.

Ability to:

• On a continuous basis, know and understand all aspects of the job; intermittently prepare and analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems of operational and technical policy and procedures.
• On a continuous basis, sit at desk for long periods of time; intermittently twist to reach equipment surrounding desk; perform simple grasping and fine manipulation; use telephone and write or use a keyboard to communicate through written means; and lift light weight.
• Prepare and maintain audit records and reports.
• Conduct comprehensive financial, operational, performance, and compliance audits including establishing audit scope and objectives, analyzing data, determining fraud and risk, and developing recommendations for corrections.
• Analyze complex data, identify discrepancies, develop accurate and concise summaries and tables, and draw logical and appropriate conclusions.
• Understand, interpret, and apply federal, state, and local laws, rules, and regulations.
• Effectively represent the department and the County in meetings with governmental agencies, community groups, and various businesses, professional, and regulatory organizations, and in meetings with individuals.
• Evaluate and develop improvements in operations, procedures, policies, or methods.
• Prioritize and manage multiple projects and meet deadlines.
• Operate office equipment and computer applications related to the work.
• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Communicate effectively in writing and speaking; conduct interviews.
• Establish and maintain positive working relationships with co-workers, other County employees, and the public using principles of good customer service.

Auditor II

In addition to the qualifications for the Auditor I:

Knowledge of:

• Administrative principles and practices, including goal setting, audit program development, implementation, and evaluation, and project management.

Ability to:

• Understand the organization and operation of the County and of outside agencies as necessary to assume assigned responsibilities.
• Evaluate and prepare recommendations for changes to internal and management controls, systems, policies, and procedures and in compliance with regulations and auditing standards.