Job Specifications

Class Code: UF6 
Analyst:  JS/PT 
Date Originated: 1/81 
Date Revised: 3/96 6/96 



Under direction, perform internal and external financial, management and compliance audit assignments, including surveying functions and activities in order to determine the nature of the operations to be audited; collect and analyzes evidential data; document work in the form of work papers prepared in accordance with audit standards; prepare written reports and makes oral presentations; may act as a team leader; and perform other duties as required.


Auditor I is the trainee level in the Auditor series. Incumbents receive training to provide practical experience in applying the principles, theories and concepts of accounting and auditing to specific situations. Incumbents work under close supervision; complete instructions are furnished and work is reviewed to verify its accuracy, conformance with required procedures and instructions, and usefulness in facilitating the incumbent's training. The work emphasizes carrying out basic audit tests and procedures and preparing selected portions of audit working papers and reports.

Auditor II is the first working level in the Auditor series. Under supervision, work is spot checked in progress and reviewed upon completion to determine the adequacy of procedures, soundness of judgment, compliance with professional standards, and adherence to clearly established methods and techniques. All interpretations are subject to close professional review. The work emphasizes carrying out routine audit functions and detailed work; serving as a member of an audit team on assignments intended to provide exposure to a variety of situations; and completion of complete audit segments or whole audits of moderate difficulty.

Auditor III is the full journey level in the Auditor series. Under general supervision, incumbents perform the full range of auditing assignments, including management studies and performance audits as well as financial and compliance audits. Work is performed independently, applying generally accepted accounting principles and auditing standards, however assistance on difficult technical matters is available. Work may be checked occasionally during progress for appropriateness and adherence to time requirements, but routine analyses and applied methods, techniques, and procedures are expected to be correct. Incumbents may review the work of others for quality and completeness and may work as a team leader on assigned audits of average difficulty.

Auditor IV is distinguished from Auditor III in that incumbents independently plan and conduct the most complex and sensitive audits, characterized by multiple funding sources, more sophisticated computer systems, and complex accounting requirements which require technical interpretation of policies, regulations and contracts, as well as management and performance audits of large scope and/or policy impact. Incumbents also provide training and guidance to staff and audit clients.


Auditor I and II: Examine and audit accounting records, financial statements and other records; prepare working papers, reports, comments and financial statements; analyze, develop and make recommendations to improve systems and procedures including the use and security of a variety of computerized information systems; assist in conducting investigations and special studies, and make recommendations; consult with department heads, government officials, business organizations and other interested parties on auditing and fiscal policy, practice and methods; examine source documents; determine whether performance has been according to contractual requirements and authorized procedures, and that accounting records are properly maintained; operate personal computers, and access mainframe computer to store, retrieve and analyze data; prepare reports and financial statements; and attend meetings and conferences.

Auditor III: In addition to the above tasks, conduct studies of complex fiscal problems involving cost accounting, statistics and legal research; investigate means of reducing expenses, collecting new or missed revenue; perform fiscal and cost accounting studies; provide technical assistance and expertise to management, staff and audit clients; carries out audits in accordance with the general format prescribed in the audit program, but selects specific methods and types and sizes of samples and tests; work with other units to improve productivity and ensure efficient work flow; draft financial statements, final reports, management letters, and closing memoranda; serve as technical resource at closing meetings; present audit results and recommendations to management and auditees; work cooperatively with management and auditees to resolve problems; when assigned as a team leader, establish individual and team priorities, plan and coordinate team assignments and activities, monitor the timeliness of work performed, review individual and team work performed for accuracy, objectivity and conformance to professional auditing standards.

Auditor IV: In addition to the above tasks, perform the most complex and sensitive audits, independently developing audit steps and detailed procedures, deviating from traditional methods to the extent required; make program adjustments as necessary once an audit begins; select specific methods, types and sizes of samples, the extent to which discrepancies need to be investigated, and the depth of required analyses; resolve most operational difficulties and unanticipated problems; participate in the development of the audit scope, and draft complicated audit programs with a large number of concurrently executed phases; consolidate working papers, draft reports, and findings; participates in closing meetings and may be called upon to advocate or defend controversial and critical observations and recommendations; as a team leader, personally performs the most difficult work; contact with others emphasizes coordinating and advising on work effort and resolving operational problems.


Knowledge of:

Auditor I and II:

Working knowledge of:

Some knowledge of:

Auditor III:

Working knowledge of:

Some knowledge of:

Auditor IV:

Thorough knowledge of:

Working Knowledge of:

Ability to:

All Positions:

Auditor III and IV:

The above, plus:

Auditor IV:

The above, plus:

Education and Experience:

Any combination of education and experience, which would provide the required knowledge and abilities, is qualifying, unless otherwise specified. A typical way to obtain the knowledge and abilities would be:

Auditor I: Equivalent to completion of advanced undergraduate requirements for a degree in accounting, business, public administration, finance, economics or a related field, from a college or university, including a minimum of fifteen semester units including advanced accounting, management or cost accounting, auditing, business law, statistics, and management information systems. There shall be no substitution for the required fifteen semester units.

Auditor II: The above, plus experience equivalent to nine months as an Auditor I with Santa Cruz County. Possession of a directly related master's degree (e.g., Master's in Business Administration, Accounting, Public Administration) or nine months of professional accounting experience may substitute for the required audit experience.

Auditor III: The above, plus experience equivalent to twelve months as an Auditor II with the County of Santa Cruz.

Auditor IV: The above, plus experience equivalent to twelve months as an Auditor III with the County of Santa Cruz. Work experience must include governmental/nonprofit or internal auditing.

Special Requirements:

License Requirements: Possession of valid California class C driver license.

Background Investigation: Fingerprinting is required.

Special Working Conditions: May travel to and work within a variety of off-site work locations, primarily within Santa Cruz County.

Note: Each of these classifications has a 12-month probationary period.


Bargaining Unit: 41

EEOC Job Category: 02

Occupational Grouping: 81

Workers' Comp Code: 0053