Auditor II - Detroit, United States - City of Detroit

Description

The Auditor

applies professional accounting and auditing knowledge, standards and principles, laws, and regulations while performing functions including, but not limited to:

examination and appraisal of financial records, financial and management reports, management controls, policies and practices affecting or reflecting the financial condition and operating results of an activity; analyzing work related to the developing and executing audit policies and programs; conducting activities related to the detection of fraud, waste, and abuse;

conducting in-person, telephone, and on-site investigative interviews; preparing audit reports; and recommending corrective action plans. Auditors also

determine, educate, and advise on the Federal tax liability of individual and business taxpayers.
Auditors with a specialization in financial or performance audits may perform a range of duties including, but not limited to:
Examines records and interviews workers to ensure recording of transactions and compliance with laws and regulations
Maintains records for each account, including contacts, telephone numbers, and actions taken
E xamines and reviews financial accounts, financial reports, and practices affecting or reflecting the financial condition of an activity
Collects and analyzes data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies
Prepares detailed reports on audit findings
Inspects account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions
Examines records and interviews workers to ensure recording of transactions and compliance with laws and regulations
Examines and evaluates financial and information systems, recommending controls to ensure system reliability and data integrity
Reviews data about material assets, net worth, liabilities, capital stock, surplus, income, and expenditures
Confers with City officials about financial and regulatory matters
Reviews accounting, financial, control, and operating records and other data to determine level of compliance with established policies, procedures, and guidelines relevant to a specific activity
Inspects account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions
Prepares audit reports containing data on records audited, test checks made, conclusions reached, exceptions taken, objections made by audited party, and proposed action
Audits payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws
Identifies irregularities or discrepancies in recordkeeping, controls, or operations of a specific area
Examines and evaluates financial and information systems, recommending controls to ensure system reliability and data integrity
Develops audit plans and defines problem areas for the comprehensive analysis of the overall operations of an organizational entity to predict the effects of proposed policies
Conducts examinations that include investigating accounting records reflecting the complete range of reorganizations, mergers, leveraged buyouts, capitalization, or other similar business transactions
Conducts examinations that involve points of law, that are without precedent and that require intensive and extensive legal research to locate cases and evaluate potential effects of decisions or interpretations
Develops audit approaches to evaluate a variety of programs and accounting systems.

Audit approaches vary widely because of the variability of subject programs and systems due to differences in organization or mission, technological advances, or changes in regulations.

Prepares audit reports to provide information on program operations and identifies causes of deficiencies or problems.

Recommends corrective actions such as modifying management systems, financial and accounting systems, workflow, lines of authority, and other corrective actions.

Performs special projects and other duties as assigned
Professional, comprehensive knowledge of theories, practices, methods, and techniques of accounting and, as required, auditing and organizational or program practices, policies, and functions sufficient to do experienced level work:
Concepts, principles, methods

and practices of public, private, and governmental accounting, auditing, and tax code

Standardized bookkeeping processes, accounting terminology, and generally-accepted accounting procedures (GAAP), accounting techniques, and other financial rules and regulations

Federal and state laws, City of Detroit Income Tax Ordinance, uniform rules, regulations, guidelines, policies, precedents, business law, corporation finance,

and economics related to the area of work

Federal Single Audit Act and Office of Management and Budget Circular A-133 rules and regulations
Rule Rules and regulations as stipulated by Governmental Accounting Standards Board (GASB) and Generally Accepted Auditing Standards (GAAS)
Conducting

investigative interviewing, writing reports, and making public contacts

Techniques commonly used in locating errors in accounting records
Structure and content of the English language including the meaning and spelling of words, rules of composition, and grammar

Conducting investigative interviewing, writing reports, and making public contacts
Procedures used in collecting delinquent accounts
Techniques commonly used in locating errors in accounting records
Enterprise resource planning systems for finance, budget, general ledger, human resources, and other management systems and software programs


Skill in:
Developing succinct written reports to management
Communicating effectively, both orally and in writing
Presenting concise financial information to a variety of audiences
Demonstrated analytical and problem solving skills
Interpersonal skills to interact effectively with personal contacts in a business-like, customer service oriented manner, and maintain favorable public relations
Use of personal computers
Use of Microsoft Office (e.g. Word, Excel, Access, PowerPoint), and other office suite software packages
Use of Excel (e.g. Formulas, Pivot Tables, Vlookup, Hlookup, other functions, charts, tables) and other financial management software packages functionality
Use of large complex, multi-departmental financial systems, and demonstrate the knowledge required to interpret resulting financial and accounting reports, summaries and budgets


Ability to:
Combine pieces of information to form general rules or conclusions (includes finding a relationship among seemingly unrelated events)

Interpret and apply laws, regulations, and administrative policy to such matters as methods of budgeting, computation of grants, and determination of eligibility

Maintain general and subsidiary ledgers and journals and prepare, analyze, and maintain regular financial statements and reports to the extent necessary

Tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem
Read and understand information and ideas presented in writing
Communicate information and ideas in speaking so others will understand

Conduct independent field audits, investigations and other inspections with accuracy and ensure compliance with rules and regulations
Collect, interpret, and analyze information from a variety of sources; apply criteria; and draw conclusions

Present data orally, in writing, or in PowerPoint in a clear and understandable manner to both technical and non-technical users
Perform research on complex accounting rules and regulations, standards and procedures
Formulate solutions to difficult and complex accounting and related financial problems
Utilize independent judgment
Learn and use contemporary financial management software and other related software for program and financial management systems
Interact effectively with senior leadership, subordinates, department personnel, and others with tact and diplomacy
Work as part of a team


SUPERVISORY CONTROLS
The supervisor outlines overall objectives and available resources. The Auditor and supervisor, in consultation, discuss timeframes, scope of the assignment including possible stages, and possible approaches.
The Auditor is fully experienced in applying concepts and methodologies and is knowledgeable in functional program characteristics and requirements.

The Auditor also is a technical authority with responsibility for these types of actions:

Planning and carrying out the assignment
Directing other functional specialists
Resolving most of the conflicts that arise
Coordinating the work with others as necessary
Interpreting policy and regulatory requirements
Developing changes to plans and/or methodology
Providing recommendations for improvements in order to meet program objectives

The Auditor keeps the supervisor informed of progress and of potentially controversial matters.

Such matters may include these types of issues:
Major problems in completing accounting systems development or installation
The possibility of fraud or items of major impact on other audit or examination efforts or agency program areas
The need for supplemental appropriations
Inability to meet key budget and program deadlines

The supervisor reviews completed work for soundness of overall approach, effectiveness in meeting requirements or expected results, the feasibility of recommendations and adherence to requirements.

The supervisor does not usually review methods used.

GUIDELINES
Guidelines typically provide a preferred approach or describe generally accepted standards rather than precisely delineating requirements.

Consequently, a situation may require a level of detail or scope of instruction that is greater than what the guidelines provide.

Examples of such guidelines include:
Handbooks developed at higher echelons covering a range of agency accounting, finance, or budget operations, and which may provide suggestions and goals for increasing effective advisory services to management, as well as procedures that the Auditor must either implement or consider in establishing local office practices
A handbook of characteristics and specifications for a new automated accounting or financial information system where the manual is incomplete in covering many minor problems that arise
The Internal Revenue Code, Federal tax regulations, Treasury regulations, rulings, the Internal Revenue Manual, other tax publications, precedent cases, and other legal decisions
Audit plans for commonly performed audits that often are completed on a recurring schedule with defined approaches and specific objectives that are substantially the same for almost all audit engagements

The Auditor uses judgment to adapt the guidelines to specific cases or problems and/or to interpret a large number of varied policies and regulations.

COMPLEXITY

Work consists of varied duties that require applying many different and unrelated processes and methods to a broad range of activities or to activities that entail substantial depth of analysis.

The Auditor must originate new techniques, establish criteria, and develop new information to carry out assignments.
The Auditor must make decisions and resolve problems that require considerable innovation and originality, such as in the following examples:
Determining the nature and extent of problem areas
Developing recommendations that fit particular situations given that there may be a variety of solutions; effectively presenting alternative solutions and/or critical findings to management
Deciding which aspects of program operations to evaluate and report on and the approaches to use in ?collecting and structuring data
Applying specialized tax laws and investigative techniques
Adapting standard methods to find information pertaining to taxpayer income and financial operations

The Auditor must make these decisions in a work environment characterized by these types of conditions:
Complex and variable programs
The resistance of program officials or participants to findings
Variability in the way programs and systems are set up or operated
The resistance of taxpayers to audit findings and information presented
The need to sort out convoluted factual situations and to apply a variety of tax laws and regulations to determine discrepancies
New requirements, regulations, or legislation

SCOPE & EFFECT
Work involves independently conducting a variety of tasks in limited functional areas. Auditors use standard methods to resolve conventional problems and issues.

Work affects these types of matters:
The operation of systems or program
The adequacy of investigations
The economic well-being of people
Information on the amount, timeliness, and availability of funds
The availability of accounting data
A requirement for taxpayer corrective action.


Examples of such work outcomes:
Information on the amount, timeliness, and availability of funds for these types of items: personnel salaries and expenses, routine maintenance, and similar administrative support activities in appropriated or industrially funded organizations
Information on payrolls, general ledger accounts, and the status of accounts receivable for submission to other accountants or budget analysts
Information on anomalies in systems operation and the need for corrective actions for submission to senior auditors
Tax examination findings that affect taxpayer corrective action


MINIMUM ENTRANCE QUALIFICATIONS

For all Auditors, it is a requirement to have completed a bachelor's degree from an accredited college or university, with major course of work in accounting, finance, business administration, statistics or a closely related field.

Such education must include at least twenty-four (24) semester (36 terms) credits in coursework of accounting or a related field.

Equivalent combinations of education and experience may be substituted to meet the education and experience requirements of this position.

EXPERIENCE
For entry into the Auditor position, no work experience is required; however, the minimum education requirements must be met.

One year of experience involving the examination and evaluation of the accounting, financial, operational, or control records of public agencies, private organizations, or individuals is preferred but not required.

Auditors must demonstrate proficiency with integrated word processing and spreadsheet functions.
For selection, appointment to an Auditor level II, in addition to the minimum education requirements, more progressive levels of experience are required based on the following:
Auditor II – at least two (2) years of experience

LICENSE, CERTIFICATION AND OTHER SPECIAL REQUIREMENTS:
State of Michigan registration as a Certified Public Accountant or certification as a Certified Internal Auditor (CIA) is preferred.

PERSONAL CONTACTS

Personal contacts include executives, officials, managers, professionals, and/or taxpayers including corporation officials, and employees of other agencies and outside organizations and businesses.

Contacts are not routine or recurring. Must recognize or learn the role and authority of each party during the course of the meeting.


Examples of such contacts include:
Representatives of contractors
Attorneys and accountants of business firms
Representatives of state and local governments
Administrators, professors, and staff of universities and hospitals
Other Federal agencies
Various levels of agency management such as policy review boards at higher levels in the agency

PURPOSE OF CONTACTS

Purpose of contacts is to influence, motivate, interrogate, or control persons or groups when there is wide disagreement on the merits of a proposed action, or when person's contacts are fearful, or uncooperative.

PHYSICAL DEMANDS
The work may be characterized as sedentary.

Typically, Auditors sit comfortably to do their work, interspersed by brief periods of walking, standing, bending, carrying of papers and books, and extended periods requiring the use of computer terminals to accomplish work objectives.

Some work may require walking and standing in conjunction with travel to and attendance at meetings and conferences away from the work site.

WORK ENVIRONMENT
Work is performed in a comfortable office environment, which is appropriately lighted, heated, and cooled.

The work environment contains no significant hazards.

Some work may require walking and standing in conjunction with travel to and attendance at meetings and conferences away from the work site.

The Auditor may encounter individuals that are upset.
During extended periods each year, Auditors may be required to work considerable overtime.
Evaluation Plan

Interview: 70%

Evaluation of Training, Experience &
Personal Qualifications: 30%
Total of Interview and Evaluation T

EP:
100%
Additional points may be awarded for:

Veteran Points: 0 – 15 points

Detroit Residency Credit:

15 points


LRD:
04/24/2024
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