AUDITOR TRAINEE

GENERAL DEFINITION

This is entry level auditing work developing, through in-service courses and on-the-job training, the knowledges, skills, and abilities required to perform auditing tasks. An employee in this class assists in the examination of fiscal and related records, reviews operational procedures, and assists in the performance of audits for compliance with grant requirements of municipal departments and other agencies which receive City appropriations or Federal and State grants and on organizations doing business with the City. Through experience gained by exposure to various phases of financial, operational, and compliance audits, the employee is given a progressively expanding range and complexity of assignments. Contact with departmental representatives is a significant aspect of the work. Work is performed under the supervision of a technical superior.

ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)

1. Positions in this class must perform beginning level auditing work.

2. Positions in this class must be located in the City Controller's Office.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Prepares for auditing assignment by reviewing prior year's work papers, management letter, financial opinion, and budgetary testimony presented before City Council; meets with audit team to discuss audit program and timetable; visits agency being audited to observe activities being performed and to gain an understanding of financial operations and related internal controls; receives instruction and prepares flow charts and internal control questionnaires to describe work procedures and methods of control; assists in preparation of analytical review and narrative reports.

Learns the techniques used in competing assigned phases of an audit engagement, including examinations of records of cash, inventory, payroll, budgetary accounts and fixed assets for accuracy and compliance with generally accepted accounting principles and finance-related legal provisions; receives instructions and prepares work papers detailing findings made and conclusions developed; learns the preparation of report exhibits and submits audit documentation to support comments in the agency's audit report and management letter.

Reviews Federal and State grant compliance requirements, including laws and regulations, administrative procedures, and general grant stipulations; interviews department or agency staff administering the grant; determines procedures and systems utilized to satisfy grant requirements; receives instruction in grant compliance testing techniques, and performs related compliance testing procedures.

Attends in-service training sessions to learn the principles and practices used in developing knowledges and skills in municipal auditing procedures and accounting systems.

Learns the techniques of analyzing and utilizing computer data and equipment and develops proficiency in use of sampling methods.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

• the generally accepted principles and practices of accounting

• generally accepted auditing standards, practices, and procedures

• governmental accounting principles

ABILITY TO:

• audit financial statements and prepare reports and flow charts

• examine, analyze, and interpret a variety of accounting data

· learn to apply the Generally Accepted Governmental Auditing Standards (GAGAS)

· learn the Single Audit Act Amendments of 1996 and federal guidelines for implementation

• learn the uses and capabilities of computers as applied to the audit process

• learn interviewing techniques

• present ideas effectively, both orally and in writing

• establish and maintain effective working relationships with associates and representatives of agencies being audited

MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 5/19.)

EDUCATION:

Completion of a bachelor's degree program at an accredited college or university, with a major in accounting,

Certification as a Certified Public Accountant by the Commonwealth of Pennsylvania.

PHYSICAL AND MEDICAL REQUIREMENTS

Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

ADDITIONAL REQUIREMENTS:

Positions in this class must complete continuing professional education credit hours in auditing as dictated by the Generally Accepted Governmental Auditing Standards.

Class Established:

CSC - 8/53

Ad. Board - 9/53

Spec. Revision:

CSC – 3/08

Ad. Board – 5/08

Latest Spec. Revision:

CSC: 4/19

Ad. Board: 5/19