Class Specifications - F.35
Principal Auditor II - 7620
Principal Auditor I - 7621
Senior Auditor - 7622
Auditor - 7623

February, 1977

Series Concept

Auditors administer, supervise or conduct technical audits of University organizational and functional activities which require a knowledge of the principles, practices and trends of modern management and auditing; and perform other related duties as required.

Incumbents plan and execute audits to determine whether the various organizational units of the University are performing their planning, accounting, custodial and control activities in compliance with University policies and in a manner consistent with organizational objectives, administrative standards, and good business practices; evaluate the adequacy and effectiveness of management control functions; report audit findings and make recommendations to management concerning potential improvements in operations and cost reductions; point out non-compliance with policy and comment on lack of or inadequacy of existing policy; participate in the establishment of controls in the development of new systems; and appraise and advise management with regard to the adequacy of other controls.

Auditors are expected to have a thorough knowledge of management and of the principles and practices of auditing, knowledge of the basics of fund accounting and general accounting theory, a working knowledge of electronic data processing, knowledge of other disciplines such as systems analysis and design, operations research techniques, humanities and the behavioral sciences.

Factors affecting allocation to the Auditor series include, but are not limited to, variety and complexity of audit objectives and programs; frequency of independent decision-making; and the ability to deal with persons of all levels but particularly those at higher administrative and managerial levels.

Class Concepts

Principal Auditor II and I

Under general direction incumbents are assigned responsibility for supervising or performing audits of the highest level of complexity.

Incumbents direct, counsel and instruct staff auditors assigned to audit projects, and review their work for adequacy of documentation and understanding; make oral and written presentations to management during and at the conclusion of audits; prepare or supervise the preparation of written reports covering the results of audits and express opinions on the adequacy of controls and the effectiveness of operations reviewed; review and edit audit reports and discuss the reports with appropriate members of campus and systemwide management; establish schedules for other staff members assigned to audit projects; and are assigned responsibility for developing and monitoring audit programs used by the staff auditors. Recommendations made at these levels as a result of audit findings typically result in major systemwide or campus-wide procedural changes.

Positions are allocated to the II or I level by the President or the Chancellor on the basis of the nature and scope of responsibilities, roles of the positions in the Systemwide Administration or the campus organization, and the specialized nature of the work.

Senior Auditor

Under direction incumbents are assigned responsibility for planning and conducting audits in diverse and complex operational and functional areas. Incumbents survey functions and activities in designated audit areas to learn the nature of the operations and the elements of management control; assist in determining the direction of the audit effort and in developing the detailed audit steps to be completed; perform audits in accordance with approved audit programs, and direct where applicable the efforts of assistants; review transactions, documents, records, reports, and procedures and prepare audit workpapers recording and summarizing data pertinent to the assigned audit; discuss audit findings with operating staff members to verify facts and to obtain background information; analyze and evaluate audit documentation as a basis for objective opinions on the effectiveness and efficiency of operations under review, adequacy of internal controls, and compliance with existing policies; make or assist in making oral and written presentations to operating management staff during and at the conclusion of the audit with regard to audit findings and recommendations; prepare formal written reports covering the results of audits; express opinions on controls and operational effectiveness; and perform special audit assignments.

Auditor

Under general supervision incumbents perform assignments requiring understanding and application of audit principles, practices and concepts; devise own methods to accomplish audits; assist in planning work on assigned segments of the audit and in determining the extent of audit testing and audit workpaper content; review transactions, documents, records, reports, and procedures and prepare prescribed audit workpapers recording and summarizing data on the assigned audit; discuss audit findings with operating personnel to verify facts and obtain background information not available in the documentation examined; assist as requested with the summarization of audit findings and preparation of formal audit reports; and perform special audit assignments.

Minimum Qualifications

Principal Auditor II

Graduation from college with a major in an appropriate field such as Accounting, Business Administration, Public Administration, Computer Science, or industrial Engineering, and seven years of related audit experience; or an equivalent combination of education and experience; and knowledges and abilities essential to the successful performance of the duties assigned to the position.

Principal Auditor I

Graduation from college with a major in an appropriate field such as Accounting, Business Administration, Public Administration, Computer Science, or industrial Engineering, and six years of related audit experience; or an equivalent combination of education and experience; and knowledges and abilities essential to the successful performance of the duties assigned to the position.

Senior Auditor

Graduation from college with a major in an appropriate field such as Accounting, Business Administration, Public Administration, Computer Science or Industrial Engineering, and four years of related audit experience; or an equivalent combination of education and experience; and knowledges and abilities essential to the successful performance of the duties assigned to the position.

Auditor

Graduation from college with a major in an appropriate field such as Accounting, Business Administration, Public Administration, Computer Science or Industrial Engineering, and two years of related audit experience; or an equivalent combination of education and experience; and knowledges and abilities essential to the successful performance of the duties assigned to the position.