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ANALIN ESTUR
(Audit Manager)

Analin Estur
Definition: Reports directly to the Pohnpei State Auditor. Responsibilities include planning, monitoring and supervising the efforts of one or more senior auditors and developing and implementing a comprehensive staff training program.

Distinguishing Characteristics: The Audit Manager position includes supervising and directing the efforts of Senior Auditor, developing and monitoring audit applications, fostering positive relations within government and for the public, and assisting the Pohnpei State Auditor in the administration of the office.

Typical Work:
  • Assist the Pohnpei State Auditor in the development and implementation of office policy and procedures necessary for the effective achievement of statutory responsibilities. Assists in the development and achievement of office goals.
  • Reviews audit plans, related audit programs, working papers and draft reports.
  • Develop goals, objectives and classes for training and continuing education of office staff. Actively participate in providing training and assistance to Micronesian audit staff.
  • Represent the Pohnpei State Auditor as necessary.
  • Evaluates the performance of Senior Auditor. Reviews the evaluation of assistants. Arbitrates difference of opinion between staff.
  • Reviews and evaluates development in audit responsibilities. The Audit Manager must actively keep abreast of all changes in audit requirements and ascertain that the office has considered the effect of those changes.
Knowledge and Abilities: The Audit Manager is the experience class of staff auditors for the office. As Audit Manager, he/she is expected to perform an independent professional person.

The incumbent must possess a fair, if not complete working knowledge of GAAP and GAAS as defined by the AICPA, Standards for Audit of Governmental Organizations, Program Activities and Functions by the Comptroller General of the United States, and other audit guidelines as may be issued by the Pohnpei State Auditor.

He/She must also possess the ability to supervise, direct and evaluate the work of professional staff persons; develop and adopt an audit universe to meet changing needs; prescribed and initiate corrective actions; and communicate effectively, both verbally and in writing.

Minimum Qualification: A bachelorís degree in accounting, plus 8 years of experience in auditing, four years of which must have been in governmental auditing.

Must also be a Certified Public Accountant (CPA) and maintaining not less than 20 credits of continuing professional education per year.

A masterís degree in business administration, economics, or closely allied field may substitute for one of the required auditing experience, but not for any of the four years of governmental auditing.