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8287
COMPUTER AUDIT SPECIALIST
Nature of Work:
Under general supervision, performs advanced level work in
auditing financial systems of businesses, corporation and local
governments which utilize electronic data processing equipment to
process and store financial transactions and confidential data.
Work involves review of computer systems to determine if data is
processed correctly and is secure. Performs auditing work by
assisting field auditors in auditing complex computerized
records. Provides training to lower-level auditors. Contacts with
attorneys, accountants and business and government officials are
extensive. Considerable in-state and out-of-state travel is
involved. Performs related work as required.
Distinguishing Characteristics
This is professional and technical work involving highly
specialized knowledge of accounting and accounting systems,
computer and computer systems and the application of electronic
data processing (EDP) financial auditing concepts to very large
and complex systems using advances computer audit software.
Examples of Work
Prepares system analysis of computerized accounting systems
involving LAN area networks.
Prepares specifications and programs for EDP audit
applications using advanced computer software.
Assists non-EDP audit staff in data retrieval during
performance of an audit.
Prepares specifications and develops audit programs using
various computer languages.
Assists in conducting special investigations of technical
complaints involving computerized accounting systems.
Assists in providing audit staff with current documentation
concerning EDP auditing concepts and technology.
Assists in the development of staff training programs
involving EDP auditing.
Provides on-going computer training for field auditors.
Assists field auditors with auditing taxpayer's computerized
records.
Implements and assist in-house staff in handling computerized
audits such as automates audit set-up, up-loads completed
audits into a master database and provides various reports
based upon the information generated.
Knowledge, Skills and Abilities
Knowledge of accounting and accounting systems.
Knowledge of financial auditing techniques.
Knowledge of data processing principles, practices and
techniques applicable to large-scale computers and computer
systems.
Knowledge of report writing techniques.
Knowledge of statistical applications pertaining to sampling
theory.
Ability to analyze and evaluate complex accounting systems.
Ability to assist staff auditors in developing audit programs.
Ability to develop specifications and write computer programs
to run on LAN area networks.
Ability to write effective technical reports.
Ability to conduct financial audits through the use of a
computer.
Ability to understand and apply statistical sampling
applications pertaining to financial auditing.
Ability to effectively communicate technical information.
Ability to establish and maintain effective working
relationships with others.
Minimum Qualifications
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Training:
A bachelor's degree from an accredited college or
university with a major in accounting, mathematics, business
or one of the computer sciences.
Experience:
Three years of experience in accounting, auditing
or in computer systems analysis which involves accounting or
auditing systems.
Substitution:
(1) Possession of a Certified Public Accountant
(CPA) or Certified Internal Auditor (CIA) certificate may
substitute for one year of the required experience. (2) A
master's degree from an accredited college or university in
one of the areas described above may substitute for one year
of the required experience.
Established: 10/15/98
Effective:
12/01/98