Performs executive-level professional duties in managing a professional staff in conducting audits, investigations, and evaluations of the administrative, financial, and operational activities of state agencies and institutions, insurance companies licensed in South Carolina, and State chartered banks, savings and loan associations, savings banks, and credit unions.
This class is the third of three management levels in the auditor class series and is typically used for employees who report directly to the agency's executive management or are part of the executive management team of the agency.
Leads a professional auditing or examining staff in the conduct of external/internal financial, performance, administrative compliance, operational efficiency, and program effectiveness audits and examinations. Develops and implements operating procedures to comply with federal and state regulations and laws. Oversees reviews of administrative and financial management policies to ensure efficiency and effectiveness, compliance with applicable laws and regulations, adequacy of accounting records, and internal control systems. Develops and oversees the use of an extensive internal chart of accounts. Oversees expenditures and disbursements of federal, state, and other funds. Develops accounts and object identification codes and coordinates the agency’s accounting/auditing system with external fiscal operations. Oversees through subordinate supervisory personnel policy interpretations, development and dissemination of procedures, data accumulation, audit preparation and analysis, internal and external presentations, and financial and statistical reporting. Ensures proper internal control procedures are developed. Directs agency conformance with generally accepted accounting principles and reporting requirements of federal, state, and local agencies. Keeps abreast of changes in external and internal reporting requirements. Directs the preparation, analysis, and interpretation of audit and examination reports to assist internal and external users in decision making. Writes and/or approves correspondence in the announcement and conclusion of audits and in response to inquiries. Attends legal proceedings and federal and state courts of law on matters concerning reported findings and recommendations. Provides professional and technical advice to top agency management in the analysis, planning, organizing, and controlling of systems and services. Apprises management of auditing and examining activities, findings, conclusions, and proposed changes or recommendations. Conducts periodic training workshops to promote awareness of governance, risk management, and internal controls. Develops and administers departmental budget.
Knowledge of the principles, practices and theories of accounting, auditing, budgeting, financial management, banking, and insurance. Knowledge of organizational and managerial principles, practices, and theories. Knowledge of federal and state laws and regulations related to the areas of audit. Knowledge of agency systems and processes. Ability to effectively use mathematical and statistical sampling techniques. Ability to analyze and interpret complex accounting, auditing, budgetary and financial data. Ability to evaluate and propose remedial changes in complex institution systems or operations. Ability to plan, organize, schedule and direct comprehensive audit projects, conferences, and appeals. Ability to manage a department of professional, paraprofessional, and clerical employees and to establish and maintain working relationships with administrators, managers, and top agency executives, ensuring that all employees do the same. Ability to communicate effectively, both orally and in writing.
C.P.A. (Certified Public Accountant), C.I.A. (Certified Internal Auditor), or C.F.E. (Certified Financial Examiner) designation may be required.
A bachelor's degree in accounting, auditing, business administration, finance or insurance and professional experience in accounting, auditing, finance, insurance, or tax preparation and/or analysis.