Auditor by mbl22215

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									                                             The Commonwealth of Massachusetts
                                                  The Human Resources Division
                                                    Classification Specification

                                                                              AUDITOR SERIES




                                                 DRAFT

JOB TITLE & SUMMARY OF SERIES

    •    DISTINGUISHING CHARACTERISTICS

    •    KEY ACCOUNTABILITIES

    •    RELATIONSHIPS WITH OTHERS

    •    WORKING ENVIRONMENT

    •    PHYSICAL ABILITIES

    •    COMPETENCIES

    •    KNOWLEDGE, EDUCATION AND EXPERIENCE




The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
AUDITOR LEVELS I-IV:

         There are four levels of work in the Auditor series. Incumbents of classifications in this
         series analyze financial and administrative reports, documents, and records of public and
         private organizations and agencies; apply laws, rules, regulations, and standards to
         conduct scheduled and random audits; perform audit control activities; provide client
         organizations with technical assistance and recommendations for change in practices;
         generate reports; and testify in administrative hearings.

         The basic purpose of this work is to determine the accuracy of client organizations’
         financial and administrative reporting and support client organizations’ efforts in
         becoming compliant with applicable laws, rules, regulations, and policy.

  I.     AUDITOR I:

         Distinguishing Characteristics:

         This is the entry-level professional classification in this series. Incumbents perform
         standard audits that require analysis and judgment under guidance or within the
         framework of defined policies, procedures, and practices. While employees in this role
         seek advice and guidance of more senior level colleagues on complicated issues or
         solutions, this role is for a well-grounded professional who has the ability to handle most
         regular issues independently.

         Supervision Received:

         Incumbents receive general supervision from employees of higher grade who provide
         training, instruction, work assignments, and review of performance through frequent
         formal and informal meetings. Work is reviewed for accuracy and compliance with laws,
         and agency standards, policies, and procedures.

         Supervision Exercised:

         None.

         Functions Performed:

         Incumbents perform the following:

         •    Perform field and/or standard desk audits; by requesting and gathering information
              from the client organization and applicable parties; analyzing financial and
              administrative reports, documents, records and financial policies and procedures;
              and verifying accuracy of financial and administrative statements in order to
              determine client organizations’ level of compliance with applicable principles, laws,
              rules, and regulations.

         •    Confer with client organization staff members to discuss accounting policies and
              procedures, obtain explanations of variances, etc.

         •    Provide technical assistance to client organizations by communicating the
              interpretation of applicable laws, rules, and regulations in an understandable manner,
              explaining agency reports and procedures, and make recommendations based on
              audit results to assist clients in becoming compliant with applicable laws, rules,
              regulations, and principles.

The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         •    Create audit reports to document findings.

         •    Perform audit control activities of agencies and organizations by listing and aging
              accounts receivable, verifying bond records, reconciling accounts and funds
              disbursed, and maintaining uniform standards of rate reimbursement to account for
              the use of funds.

         •    Gather new and updated information related to changes in laws, regulations, policies,
              procedures, and standards to ensure accurate information is shared with internal and
              external parties and to maintain professional knowledge.

         •    Testify at administrative hearings by providing information related to the client
              organization’s case.

         Key Accountabilities:

         Incumbents at this level have the decision-making authority to:

         •    Prioritize and manage assigned workload and caseload.

         •    Request financial and administrative documentation from client organizations.

         •    Develop findings and conclusions based on audited information.

         •    Make recommendations to client organizations related to becoming compliant with
              applicable laws, rules, regulations, and principles.

         •    Set deadlines for client organizations to become compliant with audit
              recommendations.

         •    End a site visit if the incumbent is placed in an uncomfortable or unsafe situation.

         •    Refer clients to other departments or agencies who may help clients meet their
              needs.

         Relationships with Others:

         Key contacts and relationships for incumbents include client organization representatives
         (e.g., owners, chief financial officers, controllers), internal and external constituents (e.g.,
         attorneys, employers, claimants), and private auditors, the general public, co-workers,
         and supervisors.

         Working Environment:

         While performing the duties of this classification, incumbents work indoors within an office
         setting. The noise level is usually quiet. Incumbents frequently visit client organizations
         to perform audits, which may expose them to stressful environments, time pressures, and
         adversarial individuals. When traveling to client sites, incumbents may be exposed to
         traffic and other roadway or travel-related hazards and may be required to work extended
         hours.

         Physical Abilities:

         While performing the duties of this classification, incumbents are regularly required to sit
         for long periods of time, type, handle materials, and talk and/or hear. Incumbents are
The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         occasionally required to stand and walk as well as lift, carry, push, or pull up to 25
         pounds of office supplies or equipment. Work assignments may be performed with or
         without reasonable accommodation to a known disability.

         Required Competencies:

         •    Concern for Order – The ability to create order in the environment by monitoring and
              checking work and insisting on clarity.

         •    Flexibility – The ability to adapt to and work effectively as the situation changes.

         •    Information Gathering – The ability to investigate a situation, to seek out additional
              information and to resolve discrepancies.

         •    Integrity – Takes actions that are consistent with what one says are important, that is,
              he or she “walks the talk.”

         •    Persistence – The ability to remain positive and resilient in pursuing goals despite
              obstacles and setbacks.

         •    Problem Solving – The ability to think through problems, organize information,
              identify key factors and underlying causes to generate solutions.

         •    Self-Control – The ability to keep one’s emotions under control when provoked, faced
              with opposition from others, or when working under conditions of stress.

         •    Teamwork – The ability to work cooperatively with others, to be part of a team, to
              work together.

         Knowledge, Education and Experience:

         Applicants must have at least (A) one year of full-time, or equivalent part-time experience
         in accounting, auditing, or tax, or (B) any equivalent combination of the required
         experience and the substitution below.

         Incumbents may be required to have a current and valid Massachusetts Motor Vehicle
         Driver’s License at a Class level specific to assignment.

         Substitution:

         I.   A Bachelor’s degree in accounting, finance, business administration or a related field
              may be substituted for the required experience.

         Incumbents are required to have the following at the time of hire:

         1. Working knowledge of the principles and practices of accounting and auditing.

         2. Knowledge of the methods of general report-writing.

         3. Ability to use a computer to produce written documents.

         4. Ability to read and interpret financial and administrative reports, documents and
            records.

         5. Ability to analyze and determine the applicability of financial data, draw conclusions
The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
              and make appropriate recommendations.

         6. Ability to understand and explain laws, rules, and regulations and assigned unit
            policies and procedures.

         7. Ability to gather information by examining records and documents or by interacting
            with others to probe on the issues.

         8. Ability to communicate effectively, both verbally and in writing, to clearly and
            concisely express thoughts and develop ideas in a logical manner.

         9. Ability to deal tactfully with others and exercise sound judgment.

         10. Ability to work independently.

         11. Ability to exercise discretion in handling confidential information.




The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
  II.    AUDITOR II:

         Distinguishing Characteristics:

         This is the fully competent professional classification in this series. Incumbents have solid
         knowledge of audit principals and practices and the governing laws, rules, regulations,
         and policies. At this level, incumbents perform standard audits independently and
         exercise greater authority in making recommendations to client organizations.
         Incumbents also perform more complex audits requiring the application of technical
         knowledge and experience and perform specific analyses of financial and administrative
         documentation and interpretations of information and data.

         Supervision Received:

         Incumbents receive general supervision from employees of higher grade who provide
         training, instruction, work assignments, and review of performance through both formal
         and informal verbal and written reports for effectiveness and conformance to laws, rules,
         and regulations and agency standards, policies, and procedures.

         Supervision Exercised:

         Incumbents may provide functional direction to administrative assistants and
         receptionists through the assignment of basic tasks. Incumbents may provide training to
         and review the work of lower level employees for accuracy, completion, and compliance
         with agency policies, procedures, and standards.

         Additional Functions Performed:

         Incumbents perform the following:

         •    Perform, often in partnership with other auditors, more complex audits or various
              phases of larger audits involving a number of rules and regulations, multiple
              parameters and issues, areas requiring significant analysis and judgment, and
              broader impact, to assess the level of compliance of client organizations with
              applicable laws, rules, regulations and policies.

         •    Clarify and summarize the results of audits and requirements for client organizations
              to comply with laws, rules and regulations.

         •    Assess compliance with state-organized programs, contracts, legal agreements, and
              investment procedures.

         •    Deliver formal training on rules, regulations, policies, and procedures for the
              administration of accounting systems, federal grants, contracts and/or programs.

         Additional Key Accountabilities:

         Incumbents at this level have the decision-making authority to:

         •    Re-field cases by sending a different auditor to complete an audit from another
              geographic location.

         •    Provide advice and guidance to lower-level auditors and staff.


The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         Relationships with Others:

         Key contacts and relationships for incumbents include client organization representatives
         (e.g., owners, chief financial officers, controllers), internal and external constituents (e.g.,
         attorneys, employers, claimants), and private auditors, the general public, co-workers,
         and supervisors.

         Working Environment:

         While performing the duties of this classification, incumbents work indoors within an office
         setting. The noise level is usually quiet. Incumbents frequently visit client organizations
         to perform audits, which may expose them to stressful environments, time pressures, and
         adversarial individuals. When traveling to client sites, incumbents may be exposed to
         traffic and other roadway or travel-related hazards and may be required to work extended
         hours.

         Physical Abilities:

         While performing the duties of this classification, incumbents are regularly required to sit
         for long periods of time, type, handle materials, and talk and/or hear. Incumbents are
         occasionally required to stand and walk as well as lift, carry, push, or pull up to 25
         pounds of office supplies or equipment. Work assignments may be performed with or
         without reasonable accommodation to a known disability.

         Additional Required Competencies:

         None.

         Knowledge, Education and Experience:

         Applicants must have at least (A) three years of full-time, or equivalent part-time
         experience in accounting, auditing, or tax, or (B) any equivalent combination of the
         required experience and the substitutions below.

         Incumbents may be required to have a current and valid Massachusetts Motor Vehicle
         Driver’s License at a Class level specific to assignment.

         Substitutions:

         I.   A Bachelor’s degree in accounting, finance, business administration, or a related field
              may substitute for two years of the required experience.

         II. A Graduate degree in accounting, business administration or business management
             may be substituted for the required experience.

         Incumbents are required to have the following at the time of hire:

         1. Solid knowledge of the principles and practices of accounting and auditing.

         2. Knowledge of the methods and techniques of financial analysis.




The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
  III.   AUDITOR III:

         Distinguishing Characteristics:

         This is the third-level professional classification in this series and in some work
         environments may be the first level of supervision. Incumbents perform complex or
         specialized audits and are considered experts in the field of auditing and have advanced
         knowledge of laws, rules, regulations, policies, and procedures. Incumbents help to
         shape policy and procedures, provide technical guidance to others, and may be
         accountable for the day-to-day activities and the performance of a group of auditors.

         Supervision Received:

         Incumbents receive general supervision from employees of a higher grade who provide
         guidance, work assignments, and review of performance through both formal and
         informal verbal and written reports for effectiveness and conformance to laws, rules,
         regulations and agency standards, policies, and procedures.

         Supervision Exercised:

         Incumbents may provide direct supervision over, assign work to, provide training for and
         review the performance of Auditors of a lower grade and other technical and support
         staff.

         Incumbents provide functional direction to Auditors of a lower grade and other technical
         and support staff through guidance, instruction and delegation of tasks, and participation
         in the training and mentoring of new employees.

         Additional Functions Performed:

         Incumbents perform the following:

         •    Plan, perform and/or oversee complex and large audits by defining the scope and
              parameters in order to assess the level of compliance of client organizations with
              applicable laws, rules, regulations and policies.

         •    Develop training materials; disseminate new and updated information; and educate
              internal and external parties regarding the laws, rules, policies and standards
              associated with audit procedures to increase the accuracy and timeliness of
              information submitted to agencies and auditors and to encourage professional
              development and to improve auditors’ ability to execute audit functions.

         •    Assist in the development of new regulations, policies, and report forms to support
              the continuous improvement and efficiency of audit functions and agency practices.

         •    Review and evaluate policies and procedures of financial institutions to ensure
              proper safeguards and internal controls.

         •    Oversee day-to-day activities of Auditors; assign work, review and monitor progress
              and performance of activities, including audit reports and documents; and provide
              guidance and mentoring to ensure consistency, accuracy, and timeliness of work,
              achievement of goals, and adherence to agency policies and procedures and laws,
              rules, and regulations governing audits.


The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         •    Manage and engage in effective people management activities such as recruitment,
              interviewing, and retention, including personnel decisions related to performance
              review and disciplinary action; provide input into hiring decisions to ensure adequate
              and competent staff.

         Additional Key Accountabilities:

         Incumbents at this level have the decision-making authority to:

         •    Schedule and prioritize trainings.

         •    Update and design training material.

         •    Determine action to be taken in response to complaints.

         •    Lead and supervise assigned staff, including allocation and prioritization of work.

         •    Address personnel and performance issues.

         Relationships with Others:

         Key contacts and relationships for incumbents include client organization representatives
         (e.g., owners, chief financial officers, controllers), internal and external constituents (e.g.,
         attorneys, employers, claimants), and private auditors, the general public, co-workers,
         and supervisors.

         Working Environment:

         While performing the duties of this classification, incumbents work indoors within an office
         setting. The noise level is usually quiet. Incumbents frequently visit client organizations
         to perform audits, which may expose them to stressful environments, time pressures, and
         adversarial individuals. When traveling to client sites, incumbents may be exposed to
         traffic and other roadway or travel-related hazards and may be required to work extended
         hours.

         Physical Abilities:

         While performing the duties of this classification, incumbents are regularly required to sit
         for long periods of time, type, handle materials, and talk and/or hear. Incumbents are
         occasionally required to stand and walk as well as lift, carry, push, or pull up to 25
         pounds of office supplies or equipment. Work assignments may be performed with or
         without reasonable accommodation to a known disability.

         Additional Required Competencies:

         •    Drive for Results – The ability to set goals and strive for excellence or improvement.

         •    Holds People Accountable – The ability to ensure others accept responsibility for
              delegated tasks and are focused on achieving objectives.

         •    Initiative – The ability to identify a problem or opportunity and take action to address
              current or future problems and opportunities.



The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         Knowledge, Education and Experience:

         Applicants must have at least (A) five years of full-time, or equivalent part-time
         experience in accounting, auditing, or tax, or (B) any equivalent combination of the
         required experience and the substitutions below.

         Incumbents may be required to have a current and valid Massachusetts Motor Vehicle
         Driver’s License at a Class level specific to assignment.

         Substitutions:

         I.   A Bachelor’s degree in accounting, finance, business administration, or a related field
              may substitute for two years of the required experience.

         II. A Graduate degree in accounting, business administration or business management
             may be substituted for three years of the required experience.

         Incumbents are required to have the following at the time of hire:

         1. Thorough knowledge of the principles and practices of accounting and auditing.

         2. Knowledge of the principles and practices of government accounting.

         3. Ability to lead others and organize the efforts of others in accomplishing work
            objectives and performance standards.

         4. Ability to plan, develop, and deliver training tailored to the needs and capabilities of
            the audience.




The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
  IV.    AUDITOR IV:

         Distinguishing Characteristics:

         This is the fourth-level classification in this series. Incumbents perform functions with
         considerable independence and provide oversight, guidance, and review of others’ work.
         At this level, incumbents are expected to perform or have knowledge of the duties
         described for Levels I-III; however, the primary focus is to provide supervision over a
         group of Auditors and in some work environments, delegate supervision. Incumbents are
         accountable for the day-to-day activities and the performance of those activities for an
         assigned work unit.

         Supervision Received:

         Incumbents receive general supervision from employees of a higher grade who provide
         guidance, training opportunities, work assignments, and review of performance through
         both formal and informal verbal and written reports for effectiveness and conformance to
         laws, rules, regulations and agency standards, policies, and procedures.

         Supervision Exercised:

         Incumbents exercise direct supervision over, assign work to, and review the performance
         of lower level auditors and support staff.

         Incumbents may exercise direct supervision over supervisory auditors and indirect
         supervision over lower-level auditors and support staff.

         Additional Functions Performed:

         Incumbents perform the following:

         •    Oversee day-to-day activities of auditor supervisors and/or other staff within an
              assigned unit; assign work, manage workflow, review and monitor performance;
              confer with management to exchange information concerning assigned area to
              determine the availability of resources and to coordinate efforts and/or to resolve
              problems.

         •    Create reports that analyze client organization data and auditor performance to
              identify trends that may inform policy and procedural change.

         •    Oversee the development of training material; monitor the training process for
              internal and external parties to promote high training standards and accurate
              dissemination of information.

         •    Create changes and/or develop audit policies, procedures, manuals and forms to
              maintain high audit standards and ensure auditors are collecting accurate and
              complete information from client organizations; prepare highly technical reports and
              confidential information for proposed policy changes.

         •    Prepare investigative research reports for use by law enforcement and/or other
              regulatory agencies.

         •    Coordinate legislative and research activities to ensure rate setting standards are
              current with regulated service provider costs.

The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         •    Manage and engage in effective people management activities, including reviewing
              performance evaluations completed by supervisors to ensure fair and appropriate
              assessments and to ensure adequate and competent staff. Mentor and provide
              guidance to supervisors, serving as a “sounding board” for personnel or
              administrative issues; participate in staff meetings to communicate messages,
              explain new or changed processes and/or provide assistance.

         Additional Key Accountabilities:

         Incumbents at this level have the decision-making authority to:

         •    Direct and manage the day-to-day actions of lower level auditors, including allocation
              of work assignments.

         •    Provide hiring, firing, and promotion recommendations.

         •    Review and approve performance evaluations prepared by supervisors.

         •    Recommend policy and procedural change within the agency.

         •    Implement changes to training materials.

         Relationships with Others:

         Key contacts and relationships for incumbents include client organization representatives
         (e.g., owners, chief financial officers, controllers), internal and external constituents (e.g.,
         attorneys, employers, claimants), and private auditors, the general public, co-workers,
         direct reports, supervisors.

         Working Environment:

         While performing the duties of this classification, incumbents work indoors within an office
         setting. The noise level is usually quiet. Incumbents frequently visit client organizations
         to perform audits, which may expose them to stressful environments, time pressures, and
         adversarial individuals. When traveling to client sites, incumbents may be exposed to
         traffic and other roadway or travel-related hazards and may be required to work extended
         hours.

         Physical Abilities:

         While performing the duties of this classification, incumbents are regularly required to sit
         for long periods of time, type, handle materials, and talk and/or hear. Incumbents are
         occasionally required to stand and walk as well as lift, carry, push, or pull up to 25
         pounds of office supplies or equipment. Work assignments may be performed with or
         without reasonable accommodation to a known disability.

         Additional Required Competencies:

         •    Develops Talent – The ability to foster the long-term learning or development of
              others.

         Knowledge, Education and Experience:

         Applicants must have at least (A) six years of full-time, or equivalent part-time experience
         in accounting, auditing, or tax with at least (B) one year of experience in a supervisory or
The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.
         team leadership capacity, or (C) any equivalent combination of the required experience
         and the substitutions below.

         Incumbents may be required to have a current and valid Massachusetts Motor Vehicle
         Driver’s License at a Class level specific to assignment.

         Substitutions:

         I.   A Bachelor’s degree in accounting, finance, business administration, or a related field
              may substitute for two years of the required non-supervisory experience.

         II. A Graduate degree in accounting, business administration or business management
             may be substituted for three years of the required non-supervisory experience.

         Incumbents are required to have the following at the time of hire:

         1. Experienced knowledge and ability to supervise, including planning and assigning
            work according to the nature of the job to be accomplished and the capabilities of
            subordinates and available resources; controlling work through periodic reviews
            and/or evaluations; determining the need for and recommending disciplinary action.




The Commonwealth of Massachusetts is an equal opportunity/affirmative action employer. Women, minorities, veterans,
and people with disabilities are strongly encouraged to apply. The Commonwealth of Massachusetts is committed to
providing reasonable accommodation to qualified people with disabilities.

								
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