Plans, organizes, and assigns duties and directs work activities of two or more staff auditors. Develops and modifies audit plans and reviews audit plans develop by staff auditors;
Develops working schedules needed for the timely completion of audit assignments. Coordinates and plans requests for special or emergency audits and advises the Public Auditor of plans and alter audit schedules accordingly;
Confers with personnel of agencies who request that special attention be given to some activity being audited; determines how or whether such request can or should be granted, and obtains necessary background information to facilitate auditorís review;
Revises audit procedures for agencies within audit responsibility. Maintains appropriate records and audit working papers to facilitate audit planning and review;
Directs and takes charge of audits where criminal misconduct appears evident or is reported by a subordinate auditor;
Reviews draft audit reports and working papers submitted by staff auditors, verifies working papers to support conclusions and judgment of subordinate auditors;
Reviews suggested staff auditors adjusting entries and supervises the over all compilation of audited financial statements.
Conduct difficult or sensitive entrance/exit conference or interviews with personnel of agencies audited; recommends changes which will improve financial records, system, procedures and controls, or which will bring auditee into legal compliance and assists auditee in implementing changes;
Prepare performance and promotional evaluations of subordinates;
Performs other related work as required.
Knowledge and Abilities:
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.
A Senior Auditor must have a bachelorís degree in accounting plus 5 years in auditing experience, 3 years of which must be in governmental auditing. Must have knowledge of computer and possess communication proficiently (English) both verbally and in writing.