Audit and Management Services #19190

Audit and Management Services, #19190
Occupational Family: Administrative Services
Pay Band Range: 4 - 8

Concept of Work

This Career Group provides career tracks for auditors who perform, supervise, manage, or direct independent, objective, systematic, and disciplined auditing and consulting services or external auditing activities in accordance with applicable professional standards. Employees perform the full range of services related to internal, external, information systems, tax, health insurance, or other specialized auditing functions in support of an agency’s mission and business goals. Employees’ duties range from entry-level specialist to executive management.

Roles Comprising This Group

These roles describe the collective characteristics of the work performed by employees in the Audit and Management Services Career Group. The roles define the typical career paths for professional auditors who pursue careers in internal, external, information systems or other auditing specialties.

Although all of these occupational specialties represent auditing, each warrants a separate career track. Each of these career paths requires different knowledge, skills, and abilities and would not naturally lead to the other for career progression. A role represents different levels of work or career progression. Career paths may exist within a single role, extend to other roles in this Career Group, or to roles in other occupationally related Career Groups.

PAY BAND	PRACTITIONER ROLES	ROLE CODE	MANAGEMENT ROLES	ROLE CODE
4	Auditor I	19191
5	Auditor II	19192	Audit Services Manager I	19194
6	Auditor III	19193	Audit Services Manager II	19195
7			Audit Services Manager III	19196
8			Audit Services Manager IV	19197

Role Descriptions

These roles are distinguished based upon the Compensable Factors of Complexity, Results, and Accountability and are used for position classification. These factors should be used for classification and compensation analysis. Recruitment and selection standards must be based on knowledge, skills, and abilities as indicated in the Employee Work Profile.

Auditor I

Code: 19191

Pay Band: 4

SOC: 13-2010*

The Auditor I role provides career tracks for professional auditors performing or assisting with well-defined auditing responsibilities for the purpose of ensuring compliance with program requirements and evaluating the integrity of business operating systems. Tasks include, but are not limited to, assessing the effectiveness of management controls, conducting investigations, determining compliance with policies, regulations, and laws, financial analysis and forecasting, and accounts reconciliation.

Auditor I

COMPLEXITY	Conducts internal, external, tax, health insurance, data processing, interstate, or other auditing assignments. Provides assistance in determining audit objectives. Analyzes program requirements and participates in the development of audit procedures. Audits and analyzes data and the application of applicable professional principles and standards. Applies knowledge of accounting functions or principles, general business transactions, collection procedures, and/or applicable automated accounting systems. Requires knowledge of state and federal laws, rules, and regulations. Ability to research, investigate, analyze, reconcile, and evaluate data. Interacts frequently with internal and external customers using both verbal and written communication skills to discuss financial and or business processes or issues.
RESULTS	Applies, interprets, or assesses existing policies, procedures, laws, and regulations with potentially considerable financial or operational impact on agencies, program participants, and the general public. Recommends policy or procedural changes based on an accurate analysis of data.
ACCOUNTABILITY	Functions within well-defined guidelines and procedures to resolve routine issues, and to make independent and logical decisions and/or recommendations. Ensures that audit procedures are appropriately applied. Develops recommendations that facilitate the efficient use of time, money, and resources.

These two roles provide a dual career track for auditors.

Auditor II	Code: 19192	Pay Band: 5	SOC: 13-2010*
Audit Services Manager I	Code: 19194	Pay Band: 5	SOC: 11-3030*

The Auditor II role provides career tracks for advanced level auditors performing diverse specialized or integrated program audits to ensure compliance with regulations, laws, and business operating systems. Tasks include, but are not limited to, independently planning and conducting program audits or leading an audit team. An applicable professional certification may be preferred.

Auditor II

COMPLEXITY	Performs work of varied and considerable difficulty requiring advanced data collection, analysis, forecasting, and report writing for internal, external, tax, interstate, health insurance, and other auditing assignments. Knowledge of business management, operational, and financial principles, professional auditing standards, automated systems, budgeting practices, key program control points, public administration, and/or legal and regulatory compliance on a state or multi-state basis. Frequently contacts internal and external senior officials, professionals, and the public regarding sensitive and confidential matters. Develops, interprets, and/or evaluates compliance with policies and procedures.
RESULTS	Significant impact results from the assessment of business operations/processes, budgets, data processing and financial management systems with the potential to gain or lose public goodwill and revenues from multiple sources. Significant impact on business operating systems statewide, on a multi-state level, or for the individual citizen. May impact policy and budget decisions at agency level. Provides risk evaluation and mitigation services to enhance operational effectiveness and efficiency. Decisions made may impact the effectiveness and efficiency of administrative and business processes.
ACCOUNTABILITY	Works independently or as a team leader within existing guidelines and policies. Develops audit plans, target objectives, review procedures, and project plans. May work in a specialty program area, perform integrated multi-functional audits, or manage a small audit program. Serves as a resource to others in resolving more complex problems. Exercises considerable discretion and judgment in making recommendations related to the overall audit process.

The Audit Services Manager I role provides career tracks for managers involved in planning and managing specialized auditing operations for tax, interstate, external, or other auditing activities. Employees may be the charge position through which all auditing information flows. Employees have technical and supervisory skills to include serving as subject matter experts and may perform personnel management tasks. An applicable professional certification may be preferred.

Audit Services Manager I

COMPLEXITY	Performs managerial work of routine to moderate difficulty involving the analysis and interpretation of financial and/or operational issues. May supervise staff conducting diverse audits or evaluations of a variety of financial or operational functions or have statewide responsibility for a specialized program. Applies knowledge of professional auditing standards, accounting principles, public administration, and the laws and regulations related to the agency’s mission. Frequent interaction with internal and external customers regarding sensitive and confidential matters requiring verbal and written communication skills.
RESULTS	Effectively manages an audit program or function using sound auditing and general management techniques and policies. Actions impact the financial and operational soundness of agency programs and can impact agency revenues and public goodwill. May impact policy and budget decisions at agency level.
ACCOUNTABILITY	Manages the administrative and financial components of an agency audit program or specialized audit function by determining objectives, allocating resources, and supervising audit team(s). May manage personnel, including training, evaluating, and assigning work, where applicable. Ensures or evaluates compliance with applicable state and federal laws and regulations within the framework of the agency’s internal audit program. For internal audit program, reports directly to agency head or governing board to ensure operational independence and objectivity. May report directly to agency head or governing board to ensure operational independence and objectivity.

These two roles provide a dual career track for auditors.

Auditor III	Code: 19193	Pay Band: 6	SOC: 13-2010*
Audit Services Manager II	Code: 19195	Pay Band: 6	SOC: 11-3030*

The Auditor III role provides career tracks for expert auditors performing complex program audits. Employees provide professional expertise, consultation, and technical assistance to executive management regarding financial, business engineering, policy, and information systems programs in order to ensure compliance with regulations, laws, and business operating systems. Tasks include, but are not limited to, independently planning and conducting broad-based program audits and sensitive investigations that may involve leading or supervising an audit team. An applicable professional certification may be preferred.

Auditor III

COMPLEXITY	Performs work involving the planning and coordinating of multiple projects, shifting priorities, and designing audit procedures that meet the agency’s objectives. Applies knowledge of generally accepted accounting and auditing principles, best practices, and internal control standards for multiple computer system platform environments. Applies knowledge of principles and techniques of subject matter. Interacts frequently with elected officials and senior executives requiring a high level of communication skills.
RESULTS	Substantial impact on the integrity of an agency’s business systems, budgets and resources, internal and external compliance requirements and the public’s confidence in agency management. Substantial impact with the potential to gain or lose federal funds or to involve the Commonwealth in controversy and/or litigation. May have substantial impact on Commonwealth’s credit rating and interest rates.
ACCOUNTABILITY	Exhibits a high level of autonomy through independent decision making, project management, and sound judgment. Serves as a high level technical advisor and consultant. Recommends and develops regulations, policies, and procedures. Recommends policies and procedures and communicates them to internal and external customers.

The Audit Services Manager II role provides career tracks for managers that plan, organize, and manage one or more complex audit programs on an agency or statewide level. Employees provide professional expertise, consultation, and technical assistance to executive management and typically supervise staff auditors with regard to financial, business engineering, policy, and information systems programs in order to ensure compliance with regulations, laws, and business operating systems. Employees may serve as the agency’s audit director or manage a highly specialized audit function. An applicable professional certification may be preferred.

Audit Services Manager II

COMPLEXITY	Plans and directs multiple audits concurrently. Applies knowledge of financial, accounting, information systems, risk management and auditing functions, as well as agency, state and federal laws and regulations regarding agency operations, business processes, and reporting requirements. Conducts financial, technical and EDP research when defining audit objectives and procedures. Conducts or directs investigations of a highly sensitive and confidential nature. Writes reports and recommendations to agency management, audit committees, boards, or commissions. Contacts include the public, internal and external customers, other state agencies, all levels of government officials, and private organizations to discuss various auditing or management issues.
RESULTS	Significant impact on the effectiveness, credibility, and financial responsibility of the agency, programs, customer service, and public relations. Decisions may result in a significant impact on the financial resources, goodwill, and appropriate use of the Commonwealth’s resources.
ACCOUNTABILITY	Demonstrates comprehensive analysis and decision-making skills to implement quality improvements and assess effectiveness of changes. Exercises significant independent judgment in decision-making, program administration, and interpretation of rules and regulations. Serves as a resource to others in solving complex and sensitive problems. Typically manages auditors and other personnel involved in various auditing projects. May report directly to agency head or governing board to ensure operational independence and objectivity.

Audit Services Manager III

Code: 19196

Pay Band: 7

SOC: 11-3030*

The Audit Services Manager III role provides career tracks for managers serving as directors of agency management and audit services programs and staff or centralized statewide programs. Employees are responsible for providing overall direction and leadership for programs that have diverse and complicated financial, technical, and regulatory requirements in order to ensure the achievement of organizational mission and goals. An advanced degree and the applicable professional certification may be preferred.

Audit Services Manager III

COMPLEXITY	Applies comprehensive knowledge of accounting, auditing, financial, risk management, and/or information systems. Interprets and applies state and federal statutes related to agency business operations. Develops and communicates program policy. Resolves complex problems and sensitive policy issues. Effective interaction with diverse constituencies to include the public, other state agencies, General Assembly members, government officials, and private organizations.
RESULTS	Decisions have agency-wide and/or statewide impact on the effectiveness and credibility of the organization. Decisions may result in a far-reaching impact on the appropriate use of the Commonwealth’s financial resources.
ACCOUNTABILITY	Broad range of independent decision making authority using sound judgment. Independently plans, directs, and executes audits to assess operational integrity, general systems controls, security, efficiency, and compliance of agency programs. Typically manages a complex program and diverse professional staff. For internal audit program, reports directly to agency head or governing board to ensure operational independence and objectivity.

Audit Services Manager IV

Code: 19197

Pay Band: 8

SOC: 11-3030*

The Audit Services IV role provides career tracks for senior executive level managers. Employees provide central consultation, direction, oversight and policy guidance for the Commonwealth’s internal audit programs for executive branch agencies. Responsibilities include, but are not limited to, ensuring that a comprehensive statewide program of financial, compliance, operational and data processing audits are conducted within agencies.

Audit Services Manager IV

COMPLEXITY	Performs work of unusual difficulty involving strategic planning and interpreting complex rules and regulations. Projects often address controversial, unprecedented, and sensitive issues. Applies comprehensive knowledge of subject area with advanced education and experience. May require appropriate professional certification. Contacts include the public, Virginia state agencies, agencies in the federal government or other state government systems, and private organizations to discuss policy, program, and other sensitive issues.
RESULTS	Decisions have agency-wide and statewide impact for both the short- and long-term. Effective job performance ensures financial integrity and compliance with federal and state regulations and guidelines.
ACCOUNTABILITY	Effective leadership of programs that are essential to meeting agency goals, statutory mandates, and delivery of services. Interprets, administers, and enforces state policies and procedures. Requires complex problem resolution with wide-ranging implications. Leads and directs the effective utilization of resources to accomplish organizational goals and/or legislative mandates.

*Statistical Reporting

This Career Group includes, but is not limited to, those in the following Standard Occupational Classifications:

11-3030	Financial Managers
13-2010	Accountants and Auditors

New Effective Date: 11/01/01

History

Previous class titles (listed by new role title).

Auditor I

CLASS CODE	CLASS TITLE	GRADE
23232	Tax Auditor	11
23441	Auditor - Internal	11
23451	Auditor - External	11
23501	Medicaid Personal Funds Auditor	11

Auditor II

CLASS CODE	CLASS TITLE	GRADE
23233	Tax Auditor Senior	12
23244	Interstate Auditor	12
23442	Auditor Senior - Internal	13
23452	Auditor Senior - External	12
23502	Medicaid Reimbursement Auditor	12
23504	Medicaid Reimbursement Senior Auditor	14

Auditor III

CLASS CODE	CLASS TITLE	GRADE
	Certain internal and EDP auditing positions at the expert level ; allocation at local level	15 - 17

Audit Services Manager I

CLASS CODE	CLASS TITLE	GRADE
23234	Tax Audit Supervisor	14
23245	Interstate Auditor Senior	13
23453	Audit Manager - External	14
23454	Audit Supervisor - External	13

Audit Services Manager II

CLASS CODE	CLASS TITLE	GRADE
23166	Internal EDP Audit Technical Manager	16
23172	State Internal Audit Technical Manager	16
23243	Interstate Audit Supervisor	15
23443	Audit Manager - Internal	16
23445	Audit Supervisor - Internal	15
23446	Audit Manager Senior - Internal	17
23505	Medicaid Reimbursement Audit Supervisor	15
23507	Medicaid Reimbursement Audit Manager	17

Audit Services Manager III

CLASS CODE	CLASS TITLE	GRADE
23164	State Internal EDP Auditor	18
23173	State Internal Audit Technical Director	18
23444	Audit Director - Internal	18

Audit Services Manager IV

CLASS CODE	CLASS TITLE	GRADE
23174	State Internal Auditor	21