Commonwealth of Pennsylvania Logo
COMMONWEALTH OF PENNSYLVANIA
invites applications for:

Audit Specialist 2



The Commonwealth of Pennsylvania is proud to be an equal opportunity employer supporting workplace diversity.
SALARY: $47,883.00 - $72,822.00 Annually
JOB TYPE: Civil Service Permanent Full-Time
DEPARTMENT: State Employees' Retirement System
LOCATION: Dauphin County
OPENING DATE: 10/24/17
CLOSING DATE: 11/07/17 11:59 PM
JOB CODE: 03710
POSITION NUMBER: 00227832
UNION: Management
BARGAINING UNIT: A3
PAY GROUP: ST07
BUREAU/DIVISION CODE: 1001
BUREAU/DIVISION: Internal Audit Division
WORKSITE ADDRESS: 30 North Third Street
CITY: Harrisburg
ZIP CODE: 17101
CONTACT NAME: Russell Carnahan
CONTACT PHONE: 717-237-0395
CONTACT EMAIL: rucarnahan@gmail.com
THE POSITION:

Supervisor: Karen Lynn

Work Hours: A work schedule beginning and ending between 7:30 a.m. – 5:00 p.m. inclusive with a half hour or one hour lunch will be considered dependent on operational  requirements. The requested work schedule may not end prior to 4:00 p.m.

Financial Disclosure:  The individual appointed to this position will be required to disclose financial information consistent with provisions of the Public Official and Employee Ethics Act and the Governor's Code of Conduct.

This position is also being posted at the Audit Specialist 3 level.  Applicants must apply separately for the Audit Specialist 2 and Audit Specialist 3 positions.

Position Purpose:
This position exists in the internal audit function of SERS and independently performs audits of internal controls, operational effectiveness and efficiency. This position performs an annual risk assessment of assigned areas of the agency. The position focuses on SERS' Office of Member Services and Office of Finance and Administration processes, procedures, and controls. 
DESCRIPTION OF WORK:
Essential Functions:
  1. Develops, performs, and documents entire audit programs, audit plans, and audit findings; and drafts a comprehensive report.
  2. Compiles and analyzes statistical/numerical data.
  3. Interprets and applies applicable policies and standards - such as SERS Retirement Code, GASB, GAGAS - in the completion of job functions.
  4. Takes proactive measures to learn relevant information and applies knowledge of agency functions and business processes to evaluate internal controls and recommend changes for improvement in efficiency and effectiveness.
  5. Performs an annual risk assessment and COSO/Green Book audit of assigned areas.
  6. Assists in the annual financial statement audit of the agency by SERS independent auditors.
  7. Uses Microsoft Outlook, Word, Excel, and agency-specific systems/applications (i.e., SERIS 2.0 and DAWPM) in the completion of job functions.
  8. Travels to contracted print vendor to audit printing processes and printed materials such as 1099Rs, actuarial tapes, member statements, etc. Conducts onsite visits for GASB standards.
  9. Communicates effectively, both verbally and in writing.
  10. Develops effective working relationships with agency staff and senior management on matters requiring tact and discretion. Attends meetings on behalf of the Internal Audit Director.
Responsibilities:
Performs an annual Committee of Sponsoring Organizations of the Treadway Commission (COSO)-based risk assessment and evaluation for all non-Investment Office business areas of SERS. Work involves analyzing the manual and/or automated systems and processes that comprise the internal control structure in order to reduce the potential of fraud, duplication, or inadequate procedures or processes. Based on findings, develops solutions and recommends changes to rectify problems with existing controls.

Develops custom audit programs in accordance with Generally Accepted Government Auditing (GAGAS) Standards. This includes developing scope, objectives, methodology, and time budget. Performance and operational audits are independently performed and focus on SERS' Member Services and Office of Finance and Administration accounts, operational processes, and network applications.

Researches process, procedure and control information on subject activities to be examined. Based on audit program and objectives, reviews and tests controls and procedures of activities selected.

Determines procedures to be used to gather relevant and material evidence on audit subject. Summarizes and analyzes evidence in order to come to a conclusion on whether acceptable standards of operation were carried out in an effective and efficient manner.

Conducts exit conferences with management and, based upon observations, evaluation, and research, drafts written audit reports to communicate findings and recommendations for corrective action. Assesses adequacy of auditee responses and follows-up with auditee to achieve effective resolution of findings and recommendations.

Develops and applies analytical procedures and exception reporting to identify unusual or unexpected trends or occurrences in processes which could indicate errors or fraud.

Performs audits of and evaluates SERS' compliance with various laws and regulations such as SERS Retirement Code (Title 71), IRS regulations, Commonwealth Management Directives, etc.

Travels to contracted print vendor and assists with the monitoring, testing, reconciliation, and implementation of annual year-end processes (e.g., 1099Rs, actuarial tapes, member statements, etc.).

Conducts onsite visits to complete testing and census data in accordance with Governmental Accounting Standards Board (GASB) standards – including GASB 67 Financial Reporting for Pension Plans and GASB 68 Accounting and Financial Reporting for Pensions.
 
Assists in the annual independent financial statement audit of the agency that is performed by SERS' independent auditors, as well as with special audits and/or investigations performed by external agencies or consultants.

Functions as a member of the Business Continuity Plan team in the event of a disaster. Attends Audit Committee meetings when necessary.
 
Performs related duties as required.

Decision Making:
The work of the agency's Internal Audit Division is divided between this position and the Director.  The Director has overall authority for Division functions.  The Director also handles any investment-related auditing work.  This position is primarily responsible for performance and operational audit functions.
 
Work is assigned by the Internal Audit Director and subject to review by the Director.  The incumbent performs work independently, subject to approval by the Director, in developing audit scope, objectives, and overall audit plan.  The incumbent performs audits and makes adjustments as necessary to audit plans in order to complete audits.  Based on materiality, the incumbent develops audit findings and prioritizes them for inclusion in written audit reports.  Responsibilities include determining adequacy of audit responses and planned corrective actions as well as performing follow-up actions to resolve differences or misunderstandings.
REQUIRED EXPERIENCE, TRAINING & ELIGIBILITY:
Minimum Experience and Training:
You must meet the minimum experience and training for the job title which are:

One year as an Audit Specialist 1 or two years of professional auditing experience and a bachelor's degree including or supplemented by eighteen [18] credits in accounting and auditing, or any equivalent combination of experience and training which included the required eighteen [18] credits in accounting and auditing.

Residency: Be a resident of Pennsylvania.

Recruitment Methods:
You must be eligible for selection in accordance with civil service rules. Applicants must meet one of the following methods to be considered for this vacancy.

  1. Civil Service Lists
  2. Transfer
  3. Reassignment
  4. Reinstatement
  5. Voluntary Demotion
  6. Promotion Without Exam (PWOE)
    • You must have held regular civil service status in one of the following classifications:
      • Audit Specialist 1
      • Accountant 1
      • Auditor 1
      • Or have held regular civil service status in a pay range ST06 (or equivalent) position for which the appointing authority can establish a logical occupational, functional, or career developmental relationship to the higher position.
    • You must meet meritorious service criteria defined as (a) the absence of any discipline above the level of written reprimand during the 12 months preceding the closing date of this posting, and (b) the last due overall regular or probationary performance evaluation was satisfactory or higher.
    • You must meet seniority criteria defined as a minimum of one year in the next lower class(es) by the posting close date.
Apply:
The following materials must be submitted with the online application.
  • Resume
  • Employee performance review: most recent regular or probationary review or indicate that one is not available.
  • Memo/letter (voluntary demotion only): indicate you will accept the appropriate reduction in pay.
Applicants should apply online.  Visit www.employment.pa.gov.  Click on the Open Jobs tile.  From the Menu in the upper left corner of the screen, select the PA Internal Job Postings link.  Open the relevant job announcement and from within the announcement, click the green Apply button.  Use the point of contact listed above if you are unable to apply online and require assistance with an alternate application method.

Failure to comply with the above application requirements will eliminate you from consideration for this position.  Please use the contact information provided for assistance

You can track the status of current SERS openings from the Jobs page of the SERS website.