Executive Branch Auditor

Executive Branch Auditing - Overview

Executive Branch Auditors plan, organize and conduct comprehensive reviews of programs and activities of executive branch agencies in accordance with the standards of the Institute of Internal Auditors. Auditing duties include thorough analysis and evaluation of the agency’s mission, goals and objectives; the efficiency and effectiveness of agency operations; compliance with State and federal laws, regulations and administrative directives; the effectiveness and appropriateness of internal controls;

and conformance with best management practices.

This position is located within the Internal Audits Division of the Governor’s Finance Office in Carson City, NV. Auditors conduct reviews on internal controls and accounts, records, activities, and operations of State agencies to ensure compliance with State and federal rules and regulations and legal requirements and/or proper safeguarding of agency funds. The position also reviews contracts and grants for compliance with State and federal guidelines.

Auditors summarize results in a report issued to the reviewed agency's management and the Director of the Governor’s Finance Office.

Conduct audits of organizational units, programs and functional activities of an assigned executive branch agency; determine the source and extent of information to be reviewed; review and evaluate work processes, procedures manuals, agency mission and policy statements, performance indicators, statistics, records, reports, data management methods, and other information applicable to the scope of the assigned audit.

Conduct comprehensive internal audits which may encompass financial, compliance and performance audits:

• Compliance audits assess the agency’s compliance with State statutes, federal laws and regulations, departmental policies and administrative guidelines. Areas of non-compliance, errors, waste, omissions and conflicts of interest are documented and reported; alleged illegal actions must be reported immediately upon discovery to the Executive Branch Audit Committee as required by statute.
• Performance audits involve a comprehensive review of an agency’s activities to determine how economically, effectively and efficiently its objectives were achieved.
• Financial related audits include the analysis of an agency’s economic activity as measured and reported by accounting methods. Internal control mechanisms are reviewed to ensure appropriate financial management and reporting, the existence of clear audit trails, and separation of critical functions and duties.

Gather audit information and evidence by meeting with agency officials and personnel, interviewing employees at all levels of the organization, and observing and documenting work practices and processes; determine the appropriateness of random or statistical sampling and/or other methodology specific to the audit.

Document audit findings and develop work papers detailing the specific information reviewed, questions raised, and other audit activities; write audit recommendations for correcting unsatisfactory conditions, improving agency or program operations, and reducing cost; describe deficiencies, duplication of effort, lack of compliance with laws and regulations, performance in relation to established measures and criteria, and management practices.

Prepare comprehensive final audit reports describing the scope, approach and findings of the audit; prepare charts, graphs, spreadsheets, summaries and related materials using microcomputer equipment.

Perform follow-up reviews to determine adequacy of corrective actions taken to improve deficient conditions.

Participate in special projects and reviews at the request of management.

Perform related duties as assigned.

In addition to duties performed at the Executive Branch Auditor II level, incumbents perform risk analysis of agencies and auditable activities and determine their relative significance and sensitivity. This is a systematic process for assessing and integrating professional judgments about the probable occurrence of adverse conditions and/or events.

Analyze pertinent risk factors which may include the…