General Auditor III
California State Personnel Board Specification
Schematic Code: JB40
Class Code: 4285
Established: 02/05/1955
Revised: 06/04/1991
Title Changed: --
Definition
Under direction, either (1) to lead a group of auditors conducting field audits of the accounts and records of individuals, business firms or governmental agencies subject to State regulation or taxation; or (2) to perform specialized and complex field auditing work; or (3) to assist in audit program evaluation and in the development and improvement of auditing methods and techniques; and to do other related work.
Distinguishing Characteristics
Positions in the General Auditor series of classes are concerned with audit programs where a knowledge of specialized laws and procedures is not required prior to appointment, or where the positions are so limited in number that specialized examinations are not practical.
For audit programs where detailed knowledge of specialized laws and procedures is required prior to appointment, auditing positions are allocated to various special series of classes.
Typical Tasks
Acts as leadperson to a group of auditors in planning the scope and procedure of audits and advises on difficult problems of audit techniques and procedure or on application of the law; prepares audit reports for uniform application of agency and departmental policy, of the law and for adequacy of audit procedures and techniques and reasonableness of audit findings and recommendations; refers to supervisor major problems requiring policy decision or legal interpretation; makes the more difficult public contacts and writes correspondence in explaining provisions and application of the law and discussing audit procedures, findings, and recommendations with taxpayers or parties subject to various State regulations.
Performs the more complex field audits in cases frequently complicated by such factors as the large size of organization with correspondingly complex accounting systems and the proper determination of assets, liabilities, ownership equities, income, costs, and expenses in accordance with generally accepted accounting and auditing principles; tests current modifiers and standards and develops new bases of allocation and assists in revising the Manual of Instruction to reflect such changes.
Minimum Qualifications
Either I
One year of experience in the California state service performing the duties of a professional accounting or auditing class equivalent in level to General Auditor II.
Or II
Experience: Three years of increasingly responsible professional accounting or auditing experience. For at least one year, this responsibility must have been at a level equivalent to conducting a variety of audits or financial examinations. and
Education: Either
1. Equivalent to graduation from college, with specialization in accounting. or
2. Completion of either:
(a) A prescribed professional accounting curriculum given by a residence or correspondence school of accountancy including courses in elementary and advanced accounting, auditing, cost accounting and business law; or
(b) The equivalent of sixteen semester hours of professional accounting courses given by a collegiate-grade residence institution, including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.
Knowledge and Abilities
Knowledge of: Accounting and auditing principles and procedures and applying them in the work performed; business law.
Ability to: Apply accounting and auditing principles and procedures in the work performed; analyze data and draw sound conclusions; analyze situations accurately and take effective action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively.
Special Personal Characteristics
Ability to qualify for a fidelity bond; willingness to travel and work away from the headquarters office.
