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JOB VACANCIES

AUDITOR I TO AUDITOR IV

It is the policy of the FSM Government that qualified FSM citizens is given first priority for employment consideration, with other Micronesian and U.S. citizens utilized in positions for which no qualified FSM citizens are available.

Position and Salary:
Auditor I-------------------------------------------------------Auditor IV
PL-32/1 -------------------------------------------------------PL 40/1
$463.66 BW--------------------------------------------------$695.86 B/W

This is the minimum rate at step one of the grade. Higher rates maybe authorized in cases or hard-to-fill positions where it is appropriate to the qualifications of the appointee.

Location:
Office of the National Public Auditor
FSM National Government
Weno, Chuuk 96942

Duties (Illustrative Only):

Auditor I - Tabulates and examines specific sections of accounts such as accounts receivables disbursement, petty cash, trial balances, bank reconciliations, and voucher audits,; checks for appropriate dates, authorizations, and signature on invoice vouchers; compares purchase order items and prices against receipts and inventories; examines check register, verifying vendor names, amounts, and cross checks with correspondence, receipts, and invoice. Drafts portion of audit report for review by auditor-in-charge; notifies lead auditor or any apparent discrepancies and performs other duties as required.

Auditor II - Prepares audit plans, related audit programs, working papers and draft audit reports for review by supervisors; evaluates and verifies financial records; determines if auditee is in compliance with legal requirements; participates in or conducts entrance and exit conference; recommends changes which will improve financial records and/or other related systems, procedures or controls, or which will bring auditee into legal compliance; summarizes areas of needed improvements; answers questions of, and works with auditee to implement recommended changes; conducts CFSM public projects and CIP contracts, grants or subgrant audits; examines government financial electronic data processing facilities and automated system to evaluate security, controls and reliability; submits written findings to line audit staff and performs other duties as assigned.

Auditor III - Prepares audit plans, related audit programs, working papers and draft audit reports; 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 conference; recommends changes which will improve financial records and/or other related systems, procedures or controls, or which will bring auditee into legal compliances; answers questions of, and works with auditee to implement recommended changes; conducts CFSM public projects and CIP contracts, grants or subgrant audits; examines government financial electronic data processing facilities and automated system to evaluate security, controls and reliability; submits written findings to line audit staff, assists in training subordinate auditors and performs other duties as assigned.

Auditor IV - Plans, organizes, assigns duties and directs work activities of two or more auditors; develops audit plans and approves audit plans developed by subordinates. 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 alters audit schedules accordingly; confers with personnel on agencies who request tha 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 takes 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 to support conclusions and judgement of subordinate auditors; conducts difficult or sensitive entrance/exit conference or interviews with personnel or agenceis audited; recommends changes which will improve financial records, systems, procedures and controls, or which will bring auditee into legal compliance; assists auditee in implementing changes; trains subordinate auditors; prepares performance and promotional evaluations or subordinates; performs other work as required.

Qualification Requirements:

Auditor IV------ Graduation from an accredited college or university with a Bachelor's degreee in accounting, plus at least seven years of experience in auditing, two years of which must have been in a progressively more responsible nature. A master's degree in business administration, public administration, economics, or closely allied field; or certification as a public accountant, Internal Auditor, Information Systerms Auditor. Data processor or Management may substitute for one year of the required audit work experience. Work experience in governmental accounting and auditing is preferred.

Auditor III ----- Granduation from an accredited college or university with a Bachelor's degree in accounting plus five (5) years of experience in auditing, four year of which must be in auditing governmental agencies. One year of Auditor II is a prerequisite.

Auditor II ----- Graduation from an accredited college or university with a bachelor's degree in accounting plus four (4) years of experience in accounting or equivalent of which one (1) year must have been in auditing governmental agencies.

Auditor I ------ Graduation from an accredited college or university with a Bachelor's degree in accounting plus two (2) years of experience in accounting or equivalent.

To apply: Submit application by mail, fax or email to the following:

Office of Public Auditor
Federated States of Micronesia
P.O. Box PS-05
Palikir, Pohnpei FM 96941
Phone: (691) 320-2862/2863
Fax: (691) 320-5482
Email: hhainrick@fsmoopa.fm or FSMOPA@mail.fm

Closing date: February 27, 2010



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