State Auditor I (#MABE01)
$42,632.00 Yearly Min / $56,842.00 Yearly Mid / $71,053.00 Yearly Max

State Auditor II (#MABE02)
$48,567.00 Yearly Min / $64,756.00 Yearly Mid / $80,945.00 Yearly Max

State Auditor III (#MABE03)
$62,026.00 Yearly Min / $82,701.00 Yearly Mid / $103,376.00 Yearly Max

State Auditor IV (#MABE04)
$65,942.00 Yearly Min / $87,923.00 Yearly Mid / $109,904.00 Yearly Max

Administrative Auditor (#MABE05)
$79,102.00 Yearly Min / $105,469.00 Yearly Mid / $131,836.00 Yearly Max

Chief Administrative Auditor (#MABE06)
$95,351.00 Yearly Min / $127,134.00 Yearly Mid / $158,918.00 Yearly Max

This class series uses six levels of work in the Administrative Services occupational group, Fiscal Services occupational series and describes external professional auditing work at the Office of the Auditor of Accounts. Professional work includes conducting external audits such as financial, compliance, economy, efficiency, and information technology; investigations; inspections; and operational reviews of state and local government agencies, school districts, charter schools, public benefit corporations, not-for-profit organizations, and grantees. This class is exclusive to the Office of Auditor of Accounts.

Note: This career ladder series incorporates levels State Auditor I, II and III. Based on the level of work applicable to the employing agency and functional area, positions can be allocated up to level State Auditor III. The State Auditor I level is to provide entry for hiring new employees into the class series but does not preclude hiring new employees at higher level. Employees may be promoted through the career ladder in accordance with job requirements and promotional standards. Promotional standards, a selection document under separate cover, sets forth the criteria that defines and describes the requirements that must be met at each level. Advancement of employees through the career ladder is dependent on an agency's/department's operational needs and distribution of work.

The State Auditor IV, Administrative Auditor, and Chief Administrative Auditor levels, although not part of the career ladder, provide competitive opportunity for movement of employees. 

Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.   

• Documents, tests, reviews and evaluates management controls and operating procedures. Identifies management control and operating procedure deficiencies and incidents of actual and suspected fraud, waste, and abuse/misuse.
• Reviews, analyzes, interprets, and reports upon management controls and operating procedures as a part of, (1) operational reviews and economy and efficiency audits in order to report on the effectiveness and efficiency of operations, (2) investigative and inspection examinations in order to report on deficiencies that can cause fraud and abuse; and (3) compliance audits to report on the adequacy of controls and/or ensure that legal and regulatory requirements are met.
• Researches applicable laws, rules, regulations and standards for engagements and special projects.
• Reviews, analyzes, evaluates, and reports upon operational and accounting controls in order to render an opinion on financial statements.
• Conducts entrance interviews to elicit data, information, records, and/or documentation to support engagement research, analysis, and reports.  Conducts exit interviews to provide findings, recommendations and guidance/direction to organizations to resolve issues.  
• Reviews and evaluates state agencies, departments, school districts, charter schools, local governments, and grant recipients’ policies and procedures for internal controls and compliance with applicable laws and standards.
• Reviews and analyzes records (financial, contractual) and documents the results in accordance with professional standards.
• Applies professional standards, methods and procedures to analyze and make recommendations concerning the accuracy of accounting systems and management controls and operating procedures.
• Prepares work papers, analysis summaries, findings/recommendations, correspondence, and engagement reports.
• Evaluates the overall accuracy and sufficiency of management controls and operating procedures as they pertain to the scope of the engagement.
• Evaluates program operations; identifies potential improvements in operational efficiency.
• Develops engagement scope, objectives, plan and program.
• Evaluates the quality of work performed by the other audit organizations such as internal auditors or independent Certified Public Accountant (CPA) firms or Contractors.
• Performs complex data analyses using data analysis software.

State Auditor I

This is the first level of professional auditing work.

• Reports to a technical supervisor. Work is reviewed in progress and in accordance with professional standards.
• Performs the full range of Essential Functions.
• Conducts background research to support the development of the audit scopes, objectives, plans and programs.
• Participates in drafting complex engagement scopes, objectives, plans and programs.
• Participates in drafting complex reports, letters, memos, or other formal documents that are distributed to the public, oversight bodies, high ranking officials, CPA firms, or Contractors.
• Participates in conducting surveys and other research activities for audits, reviews, or special projects; verifies the correctness of data and information.
• Develops skills in various specialty areas such as Financial, Compliance, Economy, Efficiency, and Information Technology Audits, Investigations, and Inspections and Special Reports.
• Contacts are typically with agency staff and other state agencies for the purpose of gathering and evaluating information and providing information.  

State Auditor II

This is professional auditing work at the full performance level.

• Receives less supervisory direction and assistance than at the State Auditor I level.
• Drafts complex engagement scopes, objectives, plans and programs.
• Drafts complex reports, letters, memos, or other formal documents that are distributed to the public, oversight bodies, high ranking officials, CPA firms, or Contractors.
• Conducts surveys and other research activities for audits, reviews, or special projects; verifies the correctness of data and information.
• Provides guidance and direction to lower level professional staff.
• Contacts are typically with agency staff and other state agencies for the purpose of gathering, coordinating, and providing information, recommendations, and guidance/direction.

State Auditor III

This is professional auditing work at the lead level.

• Acts as lead worker providing guidance and direction to lower-level professional staff; may plan, assign and review the work of assigned professional staff.
• Coordinates the work of a team of professional auditors, during the course of an engagement on a regular or recurrent basis.
• Oversees the development of engagement scopes, objectives, plans and programs.
• Oversees the development of complete engagement reports, letters, memos, and other formal documents.
• Conducts sensitive, high profile, and controversial engagements which includes admission-seeking interviews and evidence gathering to elicit pertinent data, information, records and/or documentation.
• Develops and leads professional staff in conducting surveys and other research activities for audits, reviews, or special projects; verifies the correctness of data and information.
• Reviews and communicates issues to contractual CPA firms and Contractors.
• Regular contacts are typically with agency staff and other state agencies primarily for the purpose of gathering information, providing information and educating others on unfamiliar concepts, facilitating meetings and identifying/resolving problems, needs and complaints.

State Auditor IV         

This is professional auditing work at the audit manager level.

• Supervision is exercised over at least two or more merit full time positions per the Merit Rules. The elements of supervision include planning, assigning, reviewing, evaluating, coaching, training, recommending hire/fire and discipline.
• Plans, organizes, and implements the engagements.
• Directs multiple engagement teams in the conduct of independent reviews, analysis, and evaluation of fiscal reporting, compliance with state and federal laws, rules, and regulations, applications of information technology, and program economy/efficiency.
• Approves engagement scopes, objectives, plans, and programs.
• Reviews and evaluates the work of contractual CPA firms’ partners and Contractors.
• Conducts entrance and exit conferences to review the engagement plan, plan and coordinate the work, and discuss the engagement findings.  
• Reviews and approves work papers, analysis summaries, draft findings/recommendations, draft correspondence, and draft engagement reports to ensure the work of subordinates is accurate, complete, and performed in accordance with professional standards when applicable.
• Supervises professional staff conducting surveys and other research activities for audits, reviews, or special projects; verifies the correctness of data and information.
• Identifies actual or potential risk factors to establish engagement priorities and manage multiple projects.
• Participates in the contract bid award to CPA firms and Contractors when directed.

Administrative Auditor   

This level is responsible for managing diverse professional engagement functions at the state level through subordinate supervisors.

• Plans, develops, coordinates, and integrates the statewide plan for assigned engagement functions.
• Develops and maintains audit, investigative, inspection, and office policies and procedures.
• Ensures engagement teams and entities have a clear understanding of engagement objectives and provides performance measures.
• Keeps professional staff current on changing auditing standards; investigative and inspection standards, various accounting standards; and accounting methods and systems, laws, rules, regulations, standards, policies, and procedures.
• Performs operations management which includes planning, directing, coordinating, controlling and evaluating operations through subordinate supervisors.
• Ensures compliance with professional standards for audit, investigative, and inspection work and all engagements when applicable.
• Assists with the development and overseeing of contract bid award to CPA firms and Contractors.
• Recommends operational, accounting, and technology improvements and processes.

Chief Administrative Auditor

This level is responsible for managing, with the direction of the Deputy Auditor, professional engagement operations at the state level through subordinate managers, and reports to the Deputy Auditor.

• Monitors regulatory and engagement standard initiatives to ensure appropriate long-range planning.
• Manages contract bid award to CPA firms and Contractors, and preparation of special reports as directed.
• Ensures state and federal external engagement requirements are met in accordance with the Single Audit Act, the Delaware Code, Governmental Auditing Standards, and other engagements as directed.
• Responsible for final review of all engagement content and ensures all data is accurate and free of errors.

The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA’s listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
 

• Knowledge of accounting standards.
• Knowledge of auditing, investigative, and inspection standards.
• Knowledge of state and federal legislation, regulations, rules and codes.
• Knowledge of interviewing, investigation, and inspection techniques and procedures.
• Knowledge of principles, practices and theory of management and the methods and techniques used in the analysis of managerial and operational problems.
• Knowledge of information systems technology, operations and applications.
• Knowledge of auditing practices and procedures applicable to computer assisted auditing techniques.
• Knowledge of techniques used to research, evaluate information, and reach and document conclusions.
• Skill in analyzing/interpreting data and in preparing clear, concise working papers and engagement reports.
• Skill in gathering information, analyzing and evaluating compliance and/or performance.
• Skill in writing clear, concise narratives, analysis summaries, findings and recommendations.
• Ability to recognize deficiencies in accounting, compliance and management controls.
• Ability to apply professional standards, methods and procedures.
• Ability to work independently, exercise sound judgment and to communicate effectively.
• Ability to exhibit a positive demeanor.
• Ability to establish and maintain effective relationships with others.

In addition to the above Knowledge, Skills and Abilities, the State Auditor II requires:

• Knowledge of control concepts related to information technology systems.
• Skill in conducting audits in various specialty areas such as Financial, Compliance, Economy, Efficiency, and Information Technology Audits, Investigations, Inspections, and special reports for audit engagements.
• Skill in interpreting and applying auditing, investigative and inspection standards. 
• Skill in interviewing, investigation, and inspection techniques and procedures.
• Skill in research, interpretation and application of complex state and federal laws and regulations.
• Skill in writing clear, concise, and accurate engagement reports.
• Skill in performing computer assisted auditing techniques.
• Ability to assist in training lower level professional staff.
• Ability to recognize deficiencies in management controls and procedures and to recommend corrective action.

In addition to the above Knowledge, Skills and Abilities, the State Auditor III requires:

• Knowledge of planning, implementing, and monitoring engagement processes.
• Knowledge of the concepts, methods and techniques of testing software programs and operating systems.
• Knowledge of the methods and techniques used to protect the physical security of data, equipment and workplace.
• Knowledge of state and federal laws, rules, regulations, and standards applicable to federal single audits.
• Skill in explaining and demonstrating accounting procedures and control procedures to all levels of management.
• Ability to plan and coordinate multiple work assignments and schedules.
• Ability to assign and review/monitor work of lower level professional staff.
• Ability to review and evaluate CPA firm and Contractor work.

In addition to the above Knowledge, Skills and Abilities, the State Auditor IV requires:

• Skill in supervision.
• Skill in planning, implementing, and monitoring engagement processes.
• Ability to facilitate cooperation/consensus.
• Ability to provide professional development to staff.

In addition to the above Knowledge, Skills and Abilities, the Administrative Auditor requires: 

• Knowledge of the overall engagement functions that support the goals, objectives and vision of the Office of the Auditor of Accounts.
• Knowledge of operations management which includes planning, directing, coordinating, controlling and evaluating operations through subordinate supervisors.
• Skill in planning, coordinating and integrating the statewide audit, investigative, and inspection plan for assigned engagement functions.
• Skill in participating in developing engagement and office policies and procedures.
• Skill in participating in establishing goals, objectives, and priorities.
• Skill in interpreting, communicating, and applying complex auditing and accounting laws, rules, and regulations, standards, policies, and procedures.

In addition to the above Knowledge, Skills and Abilities, the Chief Administrative Auditor requires:

• Expertise in operations management which includes planning, directing, coordinating, controlling and evaluating operations through subordinate supervisors.
• Expertise in master-level policy administration.
• Expertise in master-level strategic planning.
• Skill in evaluating, developing, and implementing information technology infrastructure and ensuring appropriate information technology risk management.
• Skill in developing and conducting surveys and performing data analysis.
• Ability to develop and implement overall goals, objectives and vision for the Office of the Auditor of Accounts at direction of the State Auditor.

JOB REQUIREMENTS for Administrative Auditor 

Applicants must have education, training and/or experience demonstrating competence in each of the following areas:

1. Possession of a Bachelors’ degree or higher in Accounting, Finance, Science, Business, Technology or related field. 
2. Three years’ experience in planning, organizing, developing, implementing and evaluating multiple engagements simultaneously in accordance with professional auditing standards.
3. Three years' experience in establishing goals, objectives and priorities in accordance with an organization's overall mission.
4. Three years' experience in developing policies and procedures. 
5. Three years' experience in staff supervision which includes planning, assigning, reviewing, and evaluating the work of others.