AUDITOR ACCOUNTANT TRAINEE
As a trainee and productive worker, does the work involved in making field
and office audits, evaluating program objectives and effectiveness, appraising
the utilization of fiscal resources, and/or in keeping financial records and reports
in a state department, institution, or agency; does related work.
NOTE: The examples of work for this title are for illustrative purposes only.
A particular position using this title may not perform all duties listed in this job
specification. Conversely, all duties performed on the job may not be listed.
EXAMPLES OF WORK:
As trainee and productive worker:
Learns to assist in performing evaluations of program activities to establish
the validity of program objectives and the effectiveness of program operational
policies and procedures in accomplishing these objectives.
Learns to conduct intensive investigations and prepare detailed recommendations
relating to proposed expansion, continuation, or elimination of programmatic
needs and functions, and groups of positions.
Learns to prepare clear, sound, accurate, and informative statistical and other
reports containing findings, analyses, conclusions, and recommendations.
Learns to analyze operational problems brought to light through budget studies,
requests, and hearings.
Learns to compile and interpret data, to appraises agency situations and to
develop courses of action for the more effective utilization of fiscal management
Learns to conduct field and office investigations, examinations, and audits
of books and financial records in various state agencies.
Learns to conduct inspections of financial transactions and records to ensure
department regulations and accounting procedures are observed.
Learns to conduct field audits of the financial records of state agencies and/or
those businesses or industrial enterprises coming under the jurisdiction or
regulations of the State of New Jersey, including the audit of tax duplicates,
bills of sale, payroll records, and other books and records of private employers
and state and local government institutions and agencies.
Learns to conduct audits and examinations of the books and financial affairs
of counties and municipalities within the state.
Learns to audit and edit reports of costs and other financial summaries and
Learns to compile financial and other statements and reports using basic
Learns to record accounting transactions in accordance with established
department account procedures.
Learns to examine the monthly reports of state and other agencies to determine
correctness of the appropriation account, receipts, transfers, disbursements,
Learns to conduct reviews of financial transactions, and supplements these by
field visits to verify accounting and fiscal practices.
Learns to maintain accounting or auditing records and files.
Learns to assist with preparation of the budget request of the department or
unit, interprets such request, and prepares statements of the allocation and
disbursement of budgeted funds.
Learns to prepare reports of audits.
Will be required to learn to utilize various types of electronic and/or manual
recording and information systems used by the agency, office, or related units.
NOTE: Positions in this title will be assigned to one of the career tracks identified
below, and will advance to the corresponding journey level title upon the successful
completion of the trainee period.
Track 1: Trainees advancing to the Accountant 3, Auditor 3, Auditor 3 Taxation,
Financial Examiner or Municipal Finance Auditor 3 titles
Track 2: Trainees advancing to the Administrative Analyst 4, Fiscal Management title.
For Track 1
Graduation from an accredited college or university with a Bachelor's
degree, including or supplemented by twenty one (21) semester hour credit
in professional accounting courses which may include courses in
municipal or government accounting.
NOTE: Possession of a valid Certificate as a Certified Public Accountant
or Registration as a Public Accountant issued by the New Jersey State
Board of Accountancy may be substituted for the required degree in
For Track 2:
Graduation from an accredited college or university with a Bachelor's degree,
including or supplemented by twenty one (21) semester hour credit in any
combination of Accounting, Business Administration, Economics, or Finance
For both Tracks 1 and 2:
Appointee will be required to possess a driver's license valid in New Jersey
only if the operation of a vehicle, rather than employee mobility, is necessary
to perform the essential duties of the position.
KNOWLEDGE AND ABILITIES:
Knowledge of the principles and methods used in accounting and auditing.
Knowledge of common types of records and procedures used in keeping accounts
of financial transactions and of accounting methods, techniques, and machines.
Knowledge of the possible discrepancies in financial records which are
significant, and of the methods used in discovering and correcting errors in
financial documents and records.
Knowledge of management science concepts and practices.
Knowledge of budgeting and planning practices and procedures, program
analysis, organization principles, and administrative practices.
Knowledge of information technology and its application to management
Ability to analyze program operations, identify alternative program strategies,
develop cost estimates and evaluate alternatives in order to select the most
practical and effective course of action.
Ability to plan and carry out analytic studies and investigations, or research
assignments in order to produce reports containing clear, sound, and accurate
analytic data findings and recommendations, including suggested implementation
Ability to work cooperatively with other personnel at various levels of management
in order to secure necessary information and to implement recommendations
resulting from analytic studies and evaluations.
Ability to learn to analyze accounting and auditing problems, organize auditing
and accounting work, and develop work methods.
Ability to see that auditing and accounting procedures are followed in auditing
work and report preparation.
Ability to establish and maintain cooperative working relationships with
coworkers and others involved in the work of the unit.
Ability to provide advice to those clerical employees keeping financial records.
Ability to learn to apply auditing and accounting methods to auditing situations.
Ability to learn to apply basic law and regulations.
Ability to learn to check financial records for completeness, accuracy, and
compliance with the law.
Ability to make mathematical computations, and to use office calculating
Ability to collect data for and to prepare financial and other reports, summaries,
and statements pertaining to audits.
Ability to maintain records and files.
Ability to learn to utilize various types of electronic and/or manual recording and
information systems used by the agency, office, or related units.
Ability to read, write, speak, understand, or communicate in English sufficiently
to perform the duties of this position. American Sign Language or Braille may
also be considered as acceptable forms of communication.
Persons with mental or physical disabilities are eligible as long as they can
perform the essential functions of the job after reasonable accommodation
is made to their known limitations. If the accommodation cannot be made
because it would cause the employer undue hardship, such persons may
not be eligible.
Appointees who successfully complete the twelve (12) month training period
will be eligible for advancement to one of the following titles based on the
track, under Civil Service Commission procedures: Accountant 3, Auditor 3,
Auditor 3 Taxation, Financial Examiner, Municipal Finance Auditor 3, or
Administrative Analyst 4, Fiscal Management .
The inability of an employee in this title to attain a level of performance warranting
advancement to a title listed above shall be considered cause for separation.
This job specification is applicable to the following title code(s) which
are different work week or work month and/or variants of the job class title:
This job specification is for state government use only.
Salary range is only applicable to state government.
Local salaries are established by individual local jurisdictions.