Information Systems AUDIT Specialist

This is advanced level specialized data processing and auditing work utilizing digital data files and computer application programs to assist in conducting financial, compliance, performance and departmental audits for the City of Philadelphia and School District of Philadelphia. An employee in this class serves as a lead worker to lower level auditing staff on a project basis in performing analyses of large databases, sample selection and evaluation, and reconciling large volumes of electronic, subsidiary data to general ledger accounts and/or control account totals. This class is differentiated from the Information Systems Auditor class by providing technical direction and training to lower level auditing staff, and assigning and evaluating their work. Contact with government officials, agency and departmental administrators and representatives of private accounting firms and contractors for the City is significant to the work. Work is performed under the general direction of a technical superior.

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

1. Employees must perform advanced level specialized data processing and auditing work, utilizing computer equipment, data files and application programs to assist in conducting financial, compliance, performance and departmental audits for the City of Philadelphia and School District of Philadelphia.

2. Employees must provide technical direction, assign and review work, and train lower level auditing staff in the utilization of audit application software programs.

3. Positions must be located in the City Controller’s Office.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Assists with training, prioritizing, assigning the work of lower-level auditors completing data analyses audit projects using appropriate computer assisted techniques; assists with evaluating work of lower level staff which includes the summarization of work performed, and when necessary, preparing reports about deficiencies in data and/or its structure; ensures project deadlines are met; monitors lower level staff to ensure projects are executed correctly; meets with audit teams to discuss the use and integration of computer assist techniques in audit programs; determines computerized techniques to satisfy objectives; participates in the development of audit plans, as required; ascertains the structure of data to perform the required audit procedures; identifies computerized records and develops the computerized audit technique to be applied; oversees the description of work performed and drafts audit reports about data deficiencies; participates in special data analyses projects for audits upon request.

Reviews applicable Federal and State grant compliance requirements for compliance and leads interviews regarding computerized data of departmental or agency staff administering grants; examines and guides lower-level staff in the review of computerized data utilized to satisfy grant requirements; performs related compliance testing procedures using computer assisted audit techniques.

Guides lower-level staff in the use of computer assisted audit techniques, including the selection of appropriate computerized audit software functions, modification of programs, the writing and testing of new program routines as necessary, footing and analyzing computer files, selecting samples, recalculating amounts, and matching to related files and data fields; trains lower-level staff in the fundamentals of determining the integrity of data files used, the correctness of computer-assisted auditing programs, and department, agency and / or fund control amounts; helps develop and present continuing education programs involving topics about computer-assisted audit techniques.

Reviews prior year’s computer assist audit work and any related report findings; interviews department or agency officials; obtains firsthand knowledge of financial and/or operational computer activities; documents reviews of database content and structure; reviews the necessity of modification to computer assisted audit programs; reviews and analyzes the results of computerized data analyses to ensure accuracy and completeness; oversees and participates in the completion of reports and or comments pertinent to data base content and completeness.

Examines manuals and computerized documents, records and reports; reviews systems of internal control over data entry of accounting, financial, or operational information; consults with superior concerning the design of data base audit samples. Prepares appropriate documentation that includes objectives, work performed, findings, and conclusions.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE:

· generally accepted principles and practices of accounting, including governmental accounting principles

· governmental auditing standards, practices, and procedures

· techniques for interviewing

· principles, methods and techniques used in computer programming and systems analysis and design.

· principles, methods and concepts used in data extraction and data base management

· conventions used in information systems flowcharting

· programming principles of major software packages used in auditing computer processed data

· report writing and evaluation techniques

· the City’s accounting and financial related systems

SKILL IN:

· reviewing financial, accounting, and operational documents, and methods of internal control for information systems and developing recommendations for corrective action

· writing programs for audit software applications to assist in the audit process

ABILITY TO:

· provide technical direction and guidance and assist in training, prioritizing, assigning and evaluating the work of lower level staff

· understand and apply pertinent federal and state grant requirements

· prepare and review reports on audit process and detail findings

· prepare and interpret flowcharts of accounting information systems

· communicate and present ideas effectively, both orally and in writing

· establish and maintain effective working relationships with associates, department administrators and agency officials

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 8/15.)

EDUCATION:

Completion of a bachelor's degree program at an accredited college or university with major course work in accounting or possession of Certification as a Certified Information Systems Auditor.

AND

GENERAL EXPERIENCE:

Two years of experience in the auditing of a variety of City fiscal operations and

records.

AND

SPECIFIC EXPERIENCE:

One year of experience as an Information Systems Auditor, which includes the specialized use of applications programming to facilitate auditing tasks.

OR

Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included the bachelor's degree and the specific experience.

PHYSICAL AND MEDICAL REQUIREMENTS

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

Class Established:

CSC – 8/15

Ad. Board – 8/15