2A68
INFORMATION SYSTEMS AUDITING SUPERVISOR

This is supervisory data processing auditing work utilizing computer equipment, data files and applications programs to assist in conducting financial, compliance, performance and departmental audits for City of Philadelphia and the School District of Philadelphia. An employee in this class supervises a staff of full performance information management analysts (analysts) engaged in selecting, modifying, and writing programs analyze and audit data maintained on system-wide and departmental computer based management information systems. Work includes utilizing the more difficult applications programs and performing the most difficult analyses. Contact with information management personnel and administrators is an important aspect of the work. Work is performed under the direction of an administrative superior.

• The position must be located in the City Controller's Office.
• The position must be responsible for supervising full performance Information Management Analysts in analyzing and auditing electronic data and developing reports to effectively meet user needs.

• Plans, assigns, and reviews the work of a staff of analysts engaged in examining system-wide and departmental computer based financial information systems and related records; assists in training staff in terminal usage and software packages, personal computers, word-processing, flow-charting, and programming; evaluates performance of assigned staff.
• Selects appropriate programs to perform desired analysis; modifies programs to meet specific criteria; analyzes objectives and prepares flow charts in order to write new applications programs; determines if correct file has been accessed and program is running correctly; reviews resulting print-out and analyzes data; resolves discrepancies with department and documents exceptions; prepares work paper documentation with background work, findings, and exceptions.
• Selects, modifies, and writes applications programs in order to prepare compliance attribute and substantive testing samples; calculates sample size and generates sample printouts.
• Performs a variety of system-wide computerized financial and payroll audits; examines selected pay periods for correct payroll calculations, accurate tax and benefit deductions, and correct coding; compares selected cash receipts footings against established totals; compares monthly inventory balances with prior month's balance and annotated changes by commodity category; examines and re-calculates selected daily system-wide accounting records; randomly selects taxpayers to establish accuracy of unpaid account totals.
• Performs database maintenance activities; compares financial records maintained on various magnetic media with paper records; reconciles computer-error discrepancies; notes exceptions and orders data files copied and stored; creates databases in order to prepare trend analysis of system-wide financial and payroll data over extended time periods; provides technical assistance to personal computer users; corrects minor technical problems with equipment; transfers files, when applicable, between mainframe, personal computers and minicomputers; assists with software maintenance
• Familiarizes superiors and staff in technical updates to current software, new software specifications, and changes in system-wide data processing procedures; recommends purchase of new software packages; participates in data processing and auditing continuing education programs.
• Performs related work as required.

KNOWLEDGE OF:
• generally accepted auditing standards and accounting principle
• the functions, goals and objectives of a large governmental organization
• the current uses and capabilities of electronic data processing equipment with particular emphasis on mainframe, and microcomputers
• the conventions used in systems flowcharting
• the programming principles of major software packages used in auditing computer based data
SKILL IN:
• reviewing financial and accounting documents and methods of internal control for conformance to governmental and private accounting standards, noting exceptions, and making recommendations for correction
• adopting major software packages to the audit process
ABILITY TO:
• direct a team of analysts engaged in the analysis and audit of electronic data for a variety of operations and agencies
• prepare a variety of ad hoc reports to meet the needs of users
• analyze and evaluate proficiency, work flow, and staff utilization to increase efficiency
• establish and maintain effective working relationships with associates and representatives of agencies being audited
• communicate effectively both orally and in writing

EDUCATION
• Completion of a bachelor's degree program at an accredited college or university with major course work in accounting or certification as a Certified Public Accountant by the Commonwealth of Pennsylvania.
AND
GENERAL EXPERIENCE
• Two years of experience auditing a variety of fiscal operations and records.
AND
SPECIFIC EXPERIENCE
• Two years of full performance level auditing experience which includes the use of applications programming and use of data processing equipment to facilitate auditing tasks.

OR

Any equivalent combination of education and experience determined to be acceptable by the Personnel Department that has included the specific experience.

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