Associate Performance Auditor Position Description

Function

An associate auditor conducts performance audits of government agencies, programs, or activities in accordance with the Government Auditing Standards and the division's policies and procedures. This is the entry and training level in the division. Newly hired associate auditors receive on-the-job instruction. Initially, they are given more routine assignments under close supervision of more experienced staff. As they gain on-the-job experience, these staff are expected to be able to take on more difficult assignments with increasingly less direct supervision.

Skills and Competencies

Critical Thinking

  • Learning to be persistently inquisitive, skeptical, and probing.
  • Learning to problem solve as necessary to gather sufficient, appropriate evidence that answers the audit questions.
  • Learning to accurately summarize information.
  • Learning to synthesize audit evidence into workpaper conclusions and audit findings.
  • Learning to see relevant patterns and outliers in quantitative data.
  • Learning to identify and develop the elements of a finding, including identifying root causes and suggesting potential recommendations.

Audit Skills

  • Learning to prepare logical and organized workpapers.
  • Learning to conduct and accurately document interviews.
  • Learning to use data tools to conduct basic quantitative analyses on relatively small and simple datasets.
  • Learning to use data tools to conduct moderate quantitative analyses on large and complex datasets.
  • Learning to prepare report content that convincingly supports the audit findings.
  • Learning to prepare report language that clearly communicates the audit findings.

Team Skills

  • Learning to produce timely work that meets project deadlines.
  • Learning to produce accurate work that conforms to LPA policies.
  • Developing the ability to handle a standard workload of audit tasks (4.0 days of assigned work per week).
  • Learning to be a meaningful contributor to the team’s discussions and work products.
Reporting

For coaching and development, reports to the onboarding coordinator. For assigned audit projects, reports directly to an audit supervisor.

Supervisory Responsibilities

None

Minimum Qualifications

Experience

  • No experience is required. Six months to two years of relevant experience in an organizational setting is preferred. Experience in auditing or program evaluation is also preferred.

Education

  • A bachelor’s degree in any discipline is required; a master's degree or a significant amount of graduate-level coursework is preferred. Disciplines considered relevant to performance audit work include, but are not limited to, the following: business or public administration, political science, statistics, economics, law, and the social sciences.
Special Requirements
  • Overnight travel required. Up to 2-3 days at a time, a few times a year. In rare cases, up to 2-3 weeks at a time.
  • Associate auditors must locate within driving distance of Topeka, Kansas.

IT Auditor Position Description

Function

An IT auditor conducts information technology audits of government agencies in accordance with the division's policies and procedures. An IT auditor should have an understanding of IT security requirements and best practices. As part of the team, an IT auditor conducts interviews, carries out various assessments or tests of policies and practices, and makes observations and reviews documentation to analyze and interpret potential non-compliance issues. An IT auditor develops audit findings and prepares audit reports. An IT auditor works under the general supervision and direction of an IT audit supervisor and the division’s IT audit manager. In addition, an IT auditor assists with the division’s continuous IT project monitoring function. Lastly, in addition to their audit responsibilities, an IT auditor may perform other non-IT audit tasks at the direction of the Legislative Post Auditor.

Skills and Competencies

  • Working knowledge of IT security standards and best practices. Ability to use software tools with moderate assistance to identify security vulnerabilities.
  • Ability to recognize when potential software applications could be used to address audit objectives and initiate proposals for new or more sophisticated tests.
  • Ability to identify and assess the reliability of evidence to support problem findings, including logical and sufficient sampling and testing work to support findings.
  • Ability to remain persistently inquisitive, skeptical, and probing in evaluating the auditee.
  • Ability to identify where the auditee has failed to address important security issues.
  • Ability to develop appropriate problem findings and potential causes.
Reporting

Generally reports directly to an IT audit supervisor as well as the division’s IT audit manager.

Supervisory Responsibilities

None

Minimum Qualifications

Experience

  • Successful external candidates should be familiar with IT security standards and concepts and understand security controls in areas including, but not limited to, account security, physical control, boundary protection, vulnerability remediation, and data protection. IT audit experience is preferred, but not required.

Education

  • A bachelor’s degree is required; a master's degree or a significant amount of graduate-level coursework is preferred.

Certifications

  • None are needed to become an IT auditor.
  • Within one year of appointment, an IT auditor must earn the state’s Project Management Methodology (PMM) certification.
  • Within two years of appointment, an IT auditor must sit for the Certified Information Systems Auditor (CISA) exam.
Special Requirements
  • Overnight travel required. Up to 4-5 days at a time, several times a year.
  • IT auditors must locate within driving distance of Topeka, Kansas.

State Employee Benefits

The benefits you earn as a state employee are a significant part of your total compensation. Benefits include a healthcare plan, retirement plan, and leave package. For more information about state employee benefits, go to https://admin.ks.gov/services/state-employment-center/benefits.


Restrictions on Partisan Political Activities

The Legislative Division of Post Audit provides audit services on behalf of the Legislature. To maintain its credibility as an unbiased and non-partisan evaluator of government agencies and programs, it is critical that the division and its staff avoid even the appearance of partisan loyalties. Partisan activity by staff could undermine that credibility.

Legislative Post Audit has taken the position that because the strict appearance of non-partisanship is critical to its core mission to provide independent audit services to the Legislature, overt partisan political activities on the part of its employees unduly interfere with the normal operation of its business. As a result, such activities are strictly prohibited. On the other hand, because the division has no legitimate interest in the private political choices made by its employees, neither the division nor its management will in any way interfere with or try to influence those private choices.

Allowable Political Activities for Division Employees

All employees are encouraged to be well informed on matters of public policy and to vote in primary and general elections. Because registration with a specific political party may be a precondition for voting in a primary election, party affiliation is also allowable. Nothing in the division’s policies should be construed as in any way limiting or discouraging its employees from voting.

In addition, active participation in local elections and other local votes is permitted. Serving as a candidate in a municipal, county, or school board race is permitted, as is working on behalf of such candidates. Many such offices are nonpartisan and are unlikely to impinge on matters before the Legislature.

Prohibited Actions on the Part of the Division or its Management

Neither the Legislative Division of Post Audit, nor its management, will in any way attempt to influence the private political decisions of its employees. The division will not officially or unofficially endorse candidates for any public office, and support for a particular candidate shall not at any time be a condition of employment. Further, while employees are free to discuss matters of policy and politics in their private conversations, the division will take reasonable steps to ensure that employees do not feel pressured by their co-workers to take a particular political position or support a particular candidate for office.

Finally, although division employees are prohibited from many partisan political activities (as described below), the division recognizes that it does not have any authority over the friends or family of its employees. As such, neither the division nor its management will attempt to pressure an employee to stop a friend or family member from publicly expressing their political opinion.

Prohibited Political Activities for Division Employees

Overt partisan political activities on the part of division employees are prohibited. These include, but are not necessarily limited to the following:

  • Running for office in any state or federal election.
  • Publicly supporting any candidate for office in a state or federal election. This includes soliciting donations, distributing campaign materials, or any other active role in such a campaign. It also includes making identifiable donations to these campaigns or displaying campaign materials (e.g., yard signs, bumper stickers) that support specific candidates.
  • Using state resources, including time at work, on behalf of a candidate for any election. Using one’s official position, office space, or state-issued equipment for any political advocacy, communication, or other purpose is prohibited and will result in termination of employment.
  • Engaging in active political activity at work. Casual private conversations about politics and policies are permitted, but employees may not use work time or state resources to actively promote candidates or partisan causes among their colleagues.

Finally, all division employees are expected to recognize the critical importance of the division’s non-partisan position and should use good judgment in application of this policy.