This information is for reference only. These classifications are no longer valid and were replaced 7/1/2020.
This is senior-level professional work coordinating program and financial auditing of the internal operations of a state agency and/or external organizations providing contracted services to the state agency or its clients. Audit activities include evaluating the accuracy of financial records, effectiveness of operational controls, conformance to program policies and procedures, and compliance with state and federal laws and regulations.
Applicants must meet one of the following eligibility requirements:
(The following minimum qualifications will determine merit system eligibility. Allowable experience and education substitutions are provided in italics below the corresponding minimum qualification statement; no other substitutions will be permitted. These minimum qualifications may also be used to evaluate applicants for Missouri Uniform Classification and Pay System positions not requiring selection from merit registers.)
One or more years of experience as an Auditor II with the Missouri Uniform Classification and Pay System.
OR
A Bachelor's degree from an accredited college or university with a minimum of 24 earned credit hours in Accounting; and,
Two or more years of professional auditing experience.
(24 earned graduate credit hours from an accredited college or university in Accounting may substitute for a maximum of one year of the required experience.)
(One additional year of professional accounting or auditing experience will substitute for up to 9 earned credit hours of the required specialization in Accounting.)
OR
Successful completion of all parts of one of the following certification examinations: Certified Public Accountant (CPA), Certified Government Auditing Professional (CGAP), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), or Certified Management Accountant (CMA); and,
Two or more years of professional auditing or accounting experience.
(24 earned graduate credit hours from an accredited college or university in Accounting may substitute for a maximum of one year of the required experience.)
OR
Possession of a Certified Public Accountant (CPA) license; or Certified Government Auditing Professional (CGAP), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), or Certified Management Accountant (CMA) certificate.
This description may not include all of the duties, knowledge, skills, or abilities associated with this classification.
Plans, directs, coordinates, and reviews the activities of an audit team and/or independent contract auditors conducting program and financial audits of the internal operations of a state agency and/or external organizations providing contracted services to the state agency or its clients; or performs independent work of a comparable level.
Conducts the more technical, sensitive, and complex audits which may entail sole responsibility for an audit program or a wide variety of program and financial audits.
Develops, organizes, and plans , independently or in consultation with administrative supervisors, specialized auditing programs to assist management in the evaluation and control of program operations to maintain compliance to standards and conformance to financial obligations.
Develops audit plans and guidelines to include analyzing, evaluating, coordinating, and approving proposed field audits, field operations and procedures, contracts, complex accounting systems, and field reports pertaining to internal audits of program operations and external audits of contracting organizations.
Interprets and explains applicable federal and state legislation, rules, regulations, and procedures to subordinate staff, agency management, vendors, contracting organizations, and others.
Consults with subordinates to resolve technical problems relating to field procedures and auditing techniques and ensure that priority projects proceed on schedule.
Prepares and/or compiles and submits reports/recommendations to agency management based upon audits, federal and state legislation, financial reports, and program operations to delineate complex problems, present findings of studies, and propose recommendations and solutions to problems identified through audits.
Consults with administrators and other management personnel concerning audit findings and makes recommendations for recovery of over-expenditures and disbursement of money to correct under-expenditures.
Corresponds and consults with administrators and staff of other state agencies, officers of public organizations, and management of contracting agencies in order to exchange information and explain auditing procedures, results of audits, and methods of implementing audit recommendations.
Monitors the implementation, execution, and effectiveness of corrective actions identified in audits.
Participates and assists in difficult audits involving complex problems and procedures.
Exercises considerable independence and initiative in the performance of assignments within established policies and procedures; receives general supervision from an administrative supervisor.
Performs other related work as assigned.
Comprehensive knowledge of auditing techniques and practices.
Comprehensive knowledge of the principles of accounting and fiscal records maintenance.
Comprehensive knowledge of state and federal laws, rules, and regulations governing expenditures of state and federal funds.
Comprehensive knowledge of governmental fiscal practices and procedures.
Intermediate knowledge of the principles and practices of public administration and organization.
Intermediate knowledge of word processing, spreadsheet, and database software packages associated with auditing and accounting practices.
Introductory knowledge of the principles and techniques of supervision applicable to an audit program.
Ability to select and apply appropriate auditing techniques to complex agency programs in order to determine and evaluate fiscal soundness, appropriateness of controls, compliance to contract standards, and conformance to established laws and regulations.
Ability to prepare and evaluate audit studies and reports pertaining to fiscal matters and program operations.
Ability to analyze program operations and claims and make decisions in accordance with appropriate laws and regulations.
Ability to prepare, maintain, and analyze accurate and detailed financial and statistical records and reports.
Ability to establish and maintain effective working relationships with agency officials, staff associates, other employees, and vendors.
Ability to travel as necessary in the performance of audits and related work.