Intermediate Accountant-Auditor

DEFINITION:
Positions allocable to this class conduct management, performance, financial, and compliance audits and other analyses of County departments and contract providers. The positions are located within the Auditor-Controller Department and are under the general supervision of higher-level auditors. Roles assigned to this classification also conduct special studies and investigations across County offices. They may include financial and compliance audits of private sector firms contracted by the County.

Essential Job Functions
ESSENTIAL JOB FUNCTIONS:

Conducts administrative, operational, financial, compliance, and IT component audits, studies, investigations, and consulting engagements by examining, balancing, researching and/or analyzing accounting, auditing, and legal-related information; evaluating internal controls; providing mentorship to less experienced staff; and conducting interviews to establish conclusions and make recommendations that are sound and delivered timely, completely, and in compliance with Federal, State, County, and departmental laws, regulations, policies, procedures, and applicable professional standards.

Examples of administrative audits include assessing the adequacy of a department’s procurement policies; identifying the County programs that directly and indirectly prevent gang recidivism; resolving whether County departments should consider non-profit organizations’ executive compensation when deciding whether to contract with those non-profit organizations. Examples of operational audits include ensuring County resources (e.g., staff, equipment, supplies) are being used efficiently. Examples of financial audits involve examining cash collections, credit card transactions, employee bonuses, and long-term leave payments. Examples of compliance audits include reviewing radio transmissions to resolve if they follow FCC rules. Examples of IT component audits include reviewing department IT system controls (e.g., system change controls, access controls, disaster recovery, transaction input).

Conducts reviews of County contractors’ compliance with their County contract and other regulatory requirementsby performing programmatic, fiscal, and administrative reviews; developing the monitoring process and instruments; completing the monitoring instruments; conducting interviews; evaluating the adequacy of internal controls; providing mentorship to less expert staff; discussing the monitoring results with contractors and County staff; preparing detailed reports; and making recommendations to ensure that funds are appropriately expended and the quality of service is delivered timely, completely, and in a fiscally responsible manner.

Provides technical assistance to departments and contractors(e.g., review internal control plans, proposed contracts, statements of work) by capturing, analyzing, and interpreting a variety of accounting, auditing, and other relevant information; assessing and responding to departmental requests (e.g., advising on their audit resolution process, developing contract monitoring tools); preparing and providing training (e.g., Prop A, cash handling, contract monitoring, fraud awareness) to provide mentorship, make recommendations, and ensure compliance with Federal, State, County, and departmental laws, regulations, policies, and contract terms.

Prepares a variety of documents (e.g., written reports, memoranda, emails, schedules, work papers, internal control plans, legal documents) by using appropriate software programs (e.g., audit software, Audit Command Language (ACL), word processing, spreadsheets, database) to communicate and document pertinent information for relevant parties.

Interacts with a variety of individuals (e.g., co-workers, supervisors, managers, clients, contractors, other County personnel, representatives of external agencies/organizations, the public) by communicating electronically (e.g., over the phone or emails) and in person (e.g., on committees) to provide and receive information, serve as a point of contact, conduct interviews, collaborate with various individuals, and serve as a representative of the Department and the County.
Requirements
REQUIREMENTS TO QUALIFY:

A bachelor's degree from an accredited* college with 21 semester units or 32 quarter units of accounting courses including a course in auditing** -AND- One year of professional auditing experience at the level of Accountant-Auditor. ***

SPECIAL REQUIREMENT INFORMATION: *Accredited institutions are those listed in the publications of regional, national or international accrediting agencies which are accepted by the Department of Human Resources. Publications such as American Universities and Colleges and International Handbook of Universities are acceptable references. Also acceptable, if appropriate, are degrees that have been evaluated and deemed to be equivalent to degrees from United States accredited institutions by an academic credential evaluation agency recognized by The National Association of Credential Evaluation Services or the Association of International Credential Evaluators, Inc. (AICE).