Definition: Acts as assistant to the Audit Manager and supervises in auditing one or more government agencies or portions of units thereof; or in a unique, non-auditing capacity, serve as: (1) a data processing audit specialist; or (2) a financial systems specialist, researching, developing and prescribing uniform budgeting, accounting and reporting systems for the government; or (3) a resident auditor managing audits of national government; or agencies and funds in the FSM states.
- Plans, organizes, assigns duties and directs work activities of two or more audits; develops audit plans and approves audit plans developed by subordinates.
- Ensures audits and other reviews are conducted in accordance with applicable standards;
- Develops and alters audit plans and schedules for completion of audits within time limits; receives requests for special or emergency audits and advises the Public Auditor of plans or alter audit schedule accordingly;
- Confers with personnel of agencies who request that special attention be given to some activity being audited; determines how or whether such request can or should be granted, and obtains necessary background information to facilitate auditor's review;
- Revises audit procedures for agencies within audit responsibility; and maintains appropriate records and audit working papers to facilitate audit planning and review;
- Directs, or take charge of, audits where criminal misconduct appears evident, or is reported by a subordinate auditor;
- Prepares draft audit reports, and reviews draft audit reports and working papers submitted by subordinate auditors; verifies working papers to support conclusions and judgment of subordinate auditors
- Evaluates and verifies financial records; evaluates systems, procedures and controls supporting financial records; determines if auditee is in compliance with legal requirements;
- Conducts entrance and exit conferences; recommends changes which will improve financial records and/or related systems, procedures or controls, or which will bring auditee into legal compliance;
Answers questions of, and works with auditee to implement recommended changes;
- Conducts CFSM public projects, and CIP contracts, grant or sub-grant audits;
- Examines government financial electronic data processing facilities and automated systems to evaluate security, controls and reliability; also may be required to evaluate complex EDP systems and communications networks; submits written findings to line audit staff;
- Assists in training subordinate auditors;
- Prepares performance evaluation of subordinate auditors;
- Performs other work as required;
Knowledge and Abilities
Knowledge of: governmental and commercial accounting and auditing principles and procedures; governmental budgeting, finance and operations; methods of inventory and fiscal control; methods of EDP computer systems; Attorney General's opinions, court decisions, legislation and regulations regarding audits of national government agencies.
Ability to: make complete and accurate audits; adjust quickly to changing work environment; interpret legal opinions, court decisions and legislation; exercise judgment in deciding the relative importance of accounting discrepancies; communicate effectively, both verbally and in writing.
A Bachelor's degree in accounting, plus two years of experience in auditing, one year of which must have been in auditing governmental agencies.
A Master's degree in business administration, public administration, economics, or closely allied field; or certification as a Public Accountant, Internal Auditor, Information Systems Auditor, Data Processor, or Management Accountant may be substituted for one year of the required audit work experience. Work experience in governmental accounting and auditing is preferred.