DISTINGUISHING FEATURES OF THE CLASS
The work involves the performance of professional accounting work in conducting audits of financial and accounting records. Under supervision, an employee in this class performs responsible specialized accounting work in conducting office or field audits on the financial and accounting records of a department. Work requires application of professional accounting principles and methods to a variety of auditing problems as well as independent judgment on technical account problems. Audit standards are determined by departmental regulations or by statutory requirements. A superior through conferences and reports reviews the work. Performs related work as required.
TYPICAL WORK ACTIVITIES
Conducts regular audits of agency or departmental accounts as resident auditor or as a member of an auditing team.
Verifies receipts and disbursements in accordance with prescribed audit procedures and examines for compliance with laws and regulations.
Performs field audits of departmental, financial and accounting records to insure compliance with legal provisions, uniform system of accounts and accepted financial administrations.
Observes and evaluates effectiveness of internal accounting procedures and controls.
Prepares audit reports and makes recommendations for changes and improvements in accordance with findings.
FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS
Good knowledge of accounting principles and procedures and the ability to apply such knowledge to auditing accounting records.
Good knowledge of the principles and procedures governing auditing of financial records.
Some knowledge of office methods and procedures and familiarity with the use of standard office equipment.
Ability to prepare complete and accurate audit reports.
Ability to perform detailed work involving written or numeric data and to make arithmetic calculations rapidly and accurately.
C) Four (4) years of accounting, financial auditing, or full charge bookkeeping experience, or its part time equivalent, which must have involved the accumulation of financial and statistical data into general and subsidiary ledgers and journals and the compilation of this material into financial reports* and studies; or,
D) An equivalent combination of education and experience as defined by the limits of (A), (B) and (C).
*Financial reporting is defined by the preparation of reports such as: estimated income; profit/loss statements; bank reconciliation; income determination; asset and equity valuation; financial statement analysis; or computing and filing tax forms such as withholding tax, quarterly deposit tax, estimated income tax or business tax.
Work experience in posting, billing, handling cash receipts, computing monthly trial balances, debits or credits, collection on accounts, or balancing internal accounts to financial statements is not qualifying work experience for this classification. Work experience as an account clerk, accounts payable clerk, accounts receivable clerk, or as a payroll clerk is not qualifying work experience for this classification. Work experience as an Account Clerk I or Account Clerk II within a Department under the jurisdiction of the Onondaga County Department of Personnel is not qualifying work experience for this classification.
3/2021 Date Revised