Function

Conducts performance audits of government agencies, programs, or activities.  This is the entry and training level in the Division.  Newly hired auditors receive on-the-job instruction.  Initially, they are given more routine assignments under close supervision of more experienced staff.  As they gain on-the-job experience, performance auditors are expected to be able to take on more difficult assignments with increasingly less direct supervision.  Experienced performance auditors may conduct limited-scope audits under the general supervision of the performance audit manager.

Reporting

Reports directly to a senior auditor or to the next higher level.

Supervision

Generally has no supervisory responsibility.

Typical Tasks

1. Assist in developing audit procedures to answer audit questions.

2. Carry out audit steps and procedures under supervision.

3. Gather and analyze basic data on the functions, operations, and performance of government agencies, programs, or activities.

4. Interview agency staff in data gathering and analysis.

5. Prepare and index audit workpapers that substantiate audit findings.

6. Develop audit findings with assistance.

7. Assist in writing audit reports.

8. Perform additional audit-related duties as delegated.
 

MINIMUM QUALIFICATIONS

Experience

No experience is required; six months to two years of relevant experience in an organizational setting is preferred.  Some experience in general research or evaluation or in the use of computers for research or analysis can be an asset.

Education

A graduate or professional degree is required.  Disciplines considered to be relevant to performance audit work include but are not limited to the following:  business or public administration, political science, statistics, economics, law, and the social sciences.
 

Knowledge of

1. Knowledge of basic research methods.

2. Some knowledge of governmental organizations and operations.
 

Ability to

1. Review and analyze accounting records and program data to determine whether stated program objectives are being achieved and to evaluate program results.

2. Perform basic mathematical calculations.

3. Conduct interviews with auditee's staff.

4. Gain and maintain the confidence and cooperation of those contacted during the course of the audit.

5. Maintain objectivity and independence.

6. Analyze, organize, and synthesize a variety of information into logical recommendations.

7. Effectively present ideas and recommendations both orally and in writing.

8. Write clear, concise, and well-organized narrative reports.

9. Prepare legible audit working papers that substantiate audit findings.

10. Work with auditees, other employees, public and private officials, outside agencies, and the general public in gathering data and explaining findings and recommendations.

11. Work effectively in a structured setting as a member of a team.
 

Special Requirement

Willingness to travel at least 20 percent of the time and work away from the office.