AUDITOR 3

This recruitment is for an Auditor 3 position, located within Governor's Finance Office in Carson City, NV. Auditors conduct reviews on internal controls and accounts, records, activities, and operations of State agencies to ensure compliance with State and federal rules and regulations and legal requirements and/or proper safeguarding of agency funds. The position also reviews contracts and grants for compliance with State and federal guidelines. Auditors summarize results in a report issued to the reviewed agency's management and the Director of the Governor's Finance Office. Auditors conduct audits on financial and/or tax accounts, records, activities, operations and/or internal controls of individuals, business organizations, state agencies or other government jurisdictions subject to State taxation or regulation to ensure compliance with State and Federal rules and regulations and legal requirements and/or proper safeguarding of agency funds.

Bachelor's degree from an accredited college or university and two years of professional level auditing or accounting experience involving analyzing financial information and making recommendations based upon that analysis; OR graduation from high school or equivalent education and four years of professional experience as described above; OR one year of experience as an Auditor II in Nevada State service; OR an equivalent combination of education and experience as described above. Research the past audit history of individuals, organizations or agencies and develop and/or perform audit steps as defined in an approved audit program. Review financial and/or tax accounts and records, examine narrative and flowchart documentation and interview personnel involved to determine compliance with a specific set of governing laws, rules, regulations, policies, procedures, agreements and contracts; investigate past activities and practices of the individual or organization by examining business records which may have to be obtained from a variety of sources. Conduct audits in accordance with generally accepted government auditing standards, generally accepted auditing standard, and/or standards for the professional practice of internal auditing as adopted by the work unit. Document all findings and prepare work papers and reports that summarize audit findings and recommendations regarding adequacy of controls, operational procedures and/or determination of financial adjustments/deficiencies; improve and modify controls and procedures in order to standardize systems and/or practices, to strengthen the integrity of the system and to ensure compliance with applicable regulations and policies. Conduct entrance and exit interviews with individuals, organization representatives or agency division heads to explain the purpose and scope of the audit, to discuss findings, verify facts and answer questions regarding the audit. Monitor the progress of implementation and the ongoing adherence to procedures and policies established as a result of audit findings. Conduct special investigations and specific audits in areas determined to be "at risk" by the supervisor; investigate suspected instances of fraudulent activity conducted by either employees, contractors and/or vendors as necessary. Prepare reports, conduct research, and develop case files for maintaining evidence in each case; develop final departmental administrative determinations; preserve evidence for future litigation. May represent evidence before state governing bodies and/or provide testimony in a court of law in defense of the departmental administrative determinations. Effect the collection of delinquent contributions including recommending possible legal action against delinquent entities; prepare and serve legal documents on tax assessments to organizations and individuals; may serve legal documents to execute on judgment liens and may instruct law enforcement to seize assets. Perform related duties as assigned. Under limited supervision, incumbents are expected to perform the full range of duties described in the series concept and either: Supervise a staff of lower level auditors to include performance evaluations, work performance standards, scheduling, work assignment and review, training and discipline; and conduct the most difficult audits which are sensitive or highly complex in nature as defined by each agency. Incumbents assign and review work for technical accuracy and provide guidance and assistance as needed; or Perform internal audits the preponderance of the time as a permanent assignment. Internal auditing is defined as an independent, objective assurance and consulting activity designed to add value and improve an organization's operations through evaluation of systems and processes. Auditing activities go beyond document review and are aimed at mitigating risks; ensuring effective and efficient operations; ensuring reliability and integrity of financial and operational information; safeguarding of assets; and compliance, by the employing agency, with laws, rules, regulations and established policies and procedures. This job specification lists the major knowledge, skills and abilities of the job and is not all inclusive. Incumbent(s) will be expected to have knowledge, skills and abilities from a previous level.

Detailed Knowledge of:

generally accepted accounting principles to sufficiently evaluate financial information provided by both private and government entities; audit techniques and procedures to effectively conduct audits of both private and government entities; accounting and financial record keeping principles and practices to sufficiently examine and analyze a variety of business records and develop meaningful conclusions based upon that analysis in situations involving a high degree of sensitivity and complexity.

Working knowledge of:

Federal and State rules, regulations, guidelines and statutes governing a particular tax or program of responsibility to effectively determine organizations' compliance; data processing principles and methods of auditing computerized accounting systems; laws, rules, regulations, court decisions and precedents relevant to the area of assignment.

General knowledge of:

administrative law procedures for an administrative hearing; the collection and presentation of evidence at administrative hearings; audit procedures sufficient to complete complex audits with minimal supervision.

Skill in:

organizing and presenting evidence and documentation; written English sufficient to review, edit and enhance formal determination letters regarding non-compliance with applicable regulations and laws; investigating laws, court cases, hearing officer decisions and/or other relevant research materials; and all knowledge, skills and abilities required at the lower levels.

RECRUITER CONTACT INFORMATION

Darrell Morlan at darrell.morlan@admin.nv.gov