This is beginning 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.)
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.
Completion of a bachelor's degree program at an accredited college or university, with a major in accounting or certification as a Certified Public Accountant by the Commonwealth of Pennsylvania.
Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.