------------------------------------------------------------------
Auditor
UCI Series Concepts
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.
******************************************************************