Note: Provided below is a job class description and minimum qualification. To view this information for other State of Colorado positions, please visit the job classifications and minimum qualifications page.
Class Description
Valid as of: July 1, 2015
This class series uses six levels in the Professional Services and describes professional auditing work in a governmental setting. The auditing work may consist of one or more types of performance, financial, operational, or compliance audits. The work consists of planning for the audits; conducting analyses, inspections, and reviews of operations and/or records; preparing reports of findings and recommendations; presenting the reports to management, directors, or legislators; and following-up on the implementation of corrective actions. The work entails significant amounts of public relations and communications with employees, managers, customers, other agencies, legislators, or the media. The work frequently includes audit of information system development, data processing administration and maintenance, computer control and operations, and/or management controls in an electronic data processing environment.
This series also describes work in auditing employers' records and accounts for compliance with the Colorado Employment Security Act. The work entails determining tax liabilities of employers, investigating non-payments, and collecting delinquent taxes. The work entails determining the appropriate class of workers covered by the act and making formal liability determinations (rulings) on such. The work may entail negotiating assessments or liens, and defending enforcement actions in hearings.
AUDIT INTERN H8D1IX
Concept of Class
This class describes the entry level. Work is designed to train positions for a higher level in the class series. Although tasks are similar to those of the first-working level, assignments are structured and performed with direction and assistance from others. Positions carry out established work processes and operations by learning to apply and follow procedures, techniques, rules, and regulations. Once training has been completed, the position is to be moved to the next level. Positions should not remain in this class indefinitely.
AUDITOR I H8D2TX
Concept of Class
This class describes the first working level. Positions in this level review audit background; identify issues or audit objectives; prepare input to audit plans; review and analyze data, records, and information; inspect or monitor ongoing operations; prepare working papers; identify possible findings and recommendations; and participate in report preparation and presentations. Positions typically participate as members of an audit team.
Factors
Allocation must be based on meeting all of the three factors as described below.
Decision Making
The decisions regularly made are at the operational level, as described here. Within limits set by the specific process, choices involve deciding what operation is required to carry out the process. For example, based on the audit plan, positions determine which records or offices need a review to satisfy audit objectives. This includes determining how the specific audit operation will be completed. By nature, data needed to make decisions are numerous and variable so reasoning is needed to develop the practical course of action within the established process. Choices are within a range of specified, acceptable standards, alternatives, and technical practices. As an example, positions use audit standards to decide when operations or financial records meet the established guidelines.
Complexity
The nature of, and need for, analysis and judgment is patterned, as described here. Positions study operations and financial information to determine what it means and how it fits together in order to get practical solutions in the form of audit findings. Guidelines in the form of standards, manuals or audit guides exist for most situations. Judgment is needed in locating and selecting the most appropriate of these guidelines that may change for varying circumstances as the task is repeated. This selection and interpretation of guidelines involves choosing from alternatives where all are correct but one is better than another depending on the given circumstances of the situation. For example, positions choose the performance standards by which to assess agency purchasing operations.
Line/Staff Authority
The direct field of influence the work of a position has on the organization is as an individual contributor. The individual contributor may explain work processes and train others. The individual contributor may serve as a resource or guide by advising others on how to use processes within a system or as a member of a collaborative problem-solving team.
AUDITOR II H8D3XX
Concept of Class
This class describes the fully-operational auditor. In addition to the work described by the Auditor I class, positions in this level coordinate agency cooperation on joint audits; advise and clarify the intent of audits to supervisors, managers, and directors; and, train others. Positions prepare reports and follow-up on findings and recommendations. This class differs from the Auditor I class in Complexity and Purpose of Contact factors.
Factors
Allocation must be based on meeting all of the three factors as described below.
Decision Making
The decisions regularly made are at the operational level, as described here. Within limits set by the specific process, choices involve deciding what operation is required to carry out the process. For example, based on the audit plan, positions determine which records or offices need review to satisfy audit objectives. This includes determining how the specific audit operation will be completed. By nature, data needed to make decisions are numerous and variable so reasoning is needed to develop the practical course of action within the established process. Choices are within a range of specified, acceptable standards, alternatives, and technical practices. As an example, positions use audit standards to decide when operations or financial records meet the established guidelines.
Complexity
The nature of, and need for, analysis and judgment is formulative, as described here. Positions evaluate the relevance and importance of accounting, auditing, and management theories, concepts, and principles in order to tailor them to develop a different approach or tactical plan to fit specific circumstances. For example, positions tailor the treatment of accounting standards when dealing with new state revenue sources. While general policy, precedent, or non-specific practices exist, they are inadequate so they are relevant only through approximation or analogy. In conjunction with theories, concepts, and principles, positions use judgment and resourcefulness in tailoring the existing guidelines so they can be applied to particular circumstances and to deal with emergencies. For example, when auditing new government services, positions adapt auditing standards by analogy to fit particular circumstances.
Line/Staff Authority
The direct field of influence the work of a position has on the organization is as an individual contributor. The individual contributor may explain work processes and train others. The individual contributor may serve as a resource or guide by advising others on how to use processes within a system or as a member of a collaborative problem-solving team. This level may include positions performing supervisory elements that do not fully meet the criteria for the next level in this factor.
AUDITOR III H8D4XX
Concept of Class
This class describes the auditor-in-charge level. In addition to work described by the Auditor II class, positions in this level establish or approve formal audit plans. As an auditor-in-charge, positions assign audit tasks to others and check the work completed. This class differs from the Auditor II class in the Decision Making factor and possibly in the Purpose of Contact factor.
Factors
Allocation must be based on meeting all of the three factors as described below.
Decision Making
The decisions regularly made are at the process level, as described here. Within limits set by professional standards, the agency's available technology and resources, and program objectives and regulations established by a higher management level, choices involve determining the process, including designing the set of operations. For example, positions typically decide the audit plan
to be used in formal audits, which includes the objectives, measures, and standards applicable. The general pattern, program, or system exists but must be individualized. This individualization requires analysis of data that is complicated. Analysis is breaking the problem or case into parts, examining these parts, and reaching conclusions that result in processes. This examination requires the application of known and established theory, principles, conceptual models, professional standards, and precedents in order to determine their relationship to the problem. For example, positions adapt industry standards in deciding audit plans for a statewide system. New processes or objectives require approval of higher management or the agency with authority and accountability for the program or system.
Complexity
The nature of, and need for, analysis and judgment is formulative, as described here. Positions evaluate the relevance and importance of accounting, auditing, and management theories, concepts, and principles in order to tailor them to develop a different approach or tactical plan to fit specific circumstances. For example, positions tailor the treatment of accounting practices when dealing with new state revenue sources. While general policy, precedent, or non-specific practices exist, they are inadequate so they are relevant only through approximation or analogy. In conjunction with theories, concepts, and principles, positions use judgment and resourcefulness in tailoring the existing guidelines so they can be applied to particular circumstances and to deal with emergencies. For example, when auditing new government services, positions adapt auditing standards by analogy to fit particular circumstances.
Line/Staff Authority
The direct field of influence the work of a position has on the organization is as an individual contributor. The individual contributor may explain work processes and train others. The individual contributor may serve as a resource or guide by advising others on how to use processes within a system or as a member of a collaborative problem-solving team. This level may include positions performing supervisory elements that do not fully meet the criteria for the next level in this factor.
AUDITOR IV H8D5XX
Concept of Class
This class describes the work leader or first-supervisory level. Positions in this level have responsibility for overseeing audit unit operations and the decisions that affect the pay, status, or tenure of others. This class also describes the staff authority level that directly influence management and auditing peers on auditing systems or programs. This class differs from the Auditor III class in the Line/Staff Authority factor only.
Factors
Allocation must be based on meeting all of the three factors as described below.
Decision Making
The decisions regularly made are at the process level, as described here. Within limits set by professional standards, the agency's available technology and resources, and program objectives and regulations established by a higher management level, choices involve determining the process, including designing the set of operations. For example, positions decide the necessary resources to use for implementing the year-long, agency audit plan. The general pattern, program, or system exists but must be individualized. This individualization requires analysis of data that is complicated. Analysis is breaking the problem or case into parts, examining these parts, and reaching conclusions that result in processes. This examination requires the application of known and established theory, principles, conceptual models, professional standards, and precedents in order to determine their
relationship to the problem. For example, positions decide which governmental audit standards apply to programs involving federal and state funds. New processes or objectives require approval of higher management or the agency with authority and accountability for the program or system.
Complexity
The nature of, and need for, analysis and judgment is formulative, as described here. Positions evaluate the relevance and importance of auditing and management theories, concepts, and principles in order to tailor them to develop a different approach or tactical plan to fit specific audit circumstances. While general policy, precedent, or non-specific practices exist, they are inadequate so they are relevant only through approximation or analogy. In conjunction with theories, concepts, and principles, positions use judgment and resourcefulness in tailoring the existing guidelines so they can be applied to particular circumstances and to deal with emergencies. For example, positions use accounting theories and auditing principles to establish audit plans for the unit.
Line/Staff Authority
The direct field of influence the work of a position has on the organization is as a work leader, staff authority, or unit supervisor. The work leader is partially accountable for the work product of two or more full-time equivalent positions, including timeliness, correctness, and soundness. At least one of the subordinate positions must be in the same series or at a comparable conceptual level. Typical elements of direct control over other positions by a work leader include assigning tasks, monitoring progress and work flow, checking the product, scheduling work, and establishing work standards. The work leader provides input into supervisory decisions made at higher levels, including signing leave requests and approving work hours.
OR
The staff authority is a pacesetter who has a unique level of technical expertise in a field or profession that, as part of the assignment, is critical to the success of an agency. It is an essential component of the work assignment that has been delegated by management to the position. This authority directly influences management decisions within an agency. For example, management relies on such a position when making decisions regarding the direction that policy or a program should take in the staff authority's field of expertise. Managers and peers recognize and seek this level of technical guidance and direction regarding the application of a program or system within the agency or to its clients. For example, such a position has unique technical auditing expertise in the application of an auditing system and that its influence extends to management and peers alike.
OR
The unit supervisor is accountable, including signature authority, for actions and decisions that directly impact the pay, status, and tenure of three or more full-time equivalent positions. At least one of the subordinate positions must be in the same series or at a comparable conceptual level. The elements of formal supervision must include providing documentation to support recommended corrective and disciplinary actions, signing performance plans and appraisals, and resolving informal grievances. Positions start the hiring process, interview applicants, and recommend hire, promotion, or transfer.
AUDITOR V H8D6XX
Concept of Class
This class describes the second-supervisory level. Positions in this level have strategic decision making responsibilities for an audit organization and make decisions affecting the pay, status, or tenure of others. This class also describes those senior authority positions that directly influence peers and management beyond their agency. This class differs from the Auditor IV in Line/Staff Authority and possibly in Decision Making, Complexity, and Purpose of Contact factors.
Factors
Allocation must be based on meeting all of the three factors as described below.
Decision Making
The decisions regularly made are at the process level, as described here. Within limits set by professional standards, the agency's available technology and resources, and program objectives and regulations established by a higher management level, choices involve determining the process, including designing the set of operations. For example, positions decide the necessary resources to use for implementing the year-long, agency audit plan. The general pattern, program, or system exists but must be individualized. This individualization requires analysis of data that is complicated. Analysis is breaking the problem or case into parts, examining these parts, and reaching conclusions that result in processes. This examination requires the application of known and established theory, principles, conceptual models, professional standards, and precedents in order to determine their relationship to the problem. For example, positions decide which governmental audit standards apply to programs involving federal and state funds. New processes or objectives require approval of higher management or the agency with authority and accountability for the program or system.
OR
The decisions regularly made are at the interpretative level, as described here. Within limits of the strategic master plan and allocated human and fiscal resources, choices involve determining tactical plans to achieve the objectives established by the higher management (strategic) level. This involves establishing what processes will be done, developing the budget, and developing the staffing patterns and work units in order to deploy staff. For example, positions at this level establish the audit program for the agency. This level includes inventing and changing systems and guidelines that will be applied by others statewide. By nature, this is the first level where positions are not bound by processes and operations in their own programs as a framework for decision making and there are novel or unique situations that cause uncertainties that must be addressed at this level. Through deliberate analysis and experience with these unique situations, the manager or expert determines the systems, guidelines, and programs for the future. As an example, positions decide how audits will be done, their frequency, and the resolution of findings.
Complexity
The nature of, and need for, analysis and judgment is formulative, as described here. Positions evaluate the relevance and importance of auditing and management theories, concepts, and principles in order to tailor them to develop a different approach or tactical plan to fit specific circumstances. While general policy, precedent, or non-specific practices exist, they are inadequate so they are relevant only through approximation or analogy. In conjunction with theories, concepts, and principles, positions use judgment and resourcefulness in tailoring the existing guidelines so they can be applied to particular circumstances and to deal with emergencies. For example, positions use the accounting theories and auditing principles to establish audit plans for the unit.
OR
The nature of, and need for, analysis and judgment is strategic, as described here. Positions develop guidelines to implement a program that maintains the agency's mission. Guidelines do not exist for most situations. In directive situations, positions use judgment and resourcefulness to interpret circumstances in a variety of situations and establish guidelines that direct how a departmental/agency program will be implemented. For example, positions establish the agency's five-year audit plan.
Line/Staff Authority
The direct field of influence the work of a position has on the organization is as a manager, a unit supervisor of three or more Auditor IIIs, or as a senior authority. NOTE: To be placed in this class as a senior authority, positions must be evaluated with Decision Making at the Interpretive level or Complexity at the Strategic level. The manager must be accountable for multiple units through the direct supervision of at least two subordinate Unit Supervisors; and, have signature authority for actions and decisions that directly impact pay, status, and tenure. Elements of formal supervision must include providing documentation to support recommended corrective and disciplinary actions, second-level signature on performance plans and appraisals, and resolving informal grievances. Positions start the hiring process, interview applicants, and recommend hire, promotion, or transfer.
OR
The unit supervisor is accountable, including signature authority, for actions and decisions that directly impact the pay, status, and tenure of three or more full-time equivalent positions. Positions supervised must be in the Auditor III class or at similar conceptual level in other professional auditing or examiner classes. The elements of formal supervision must include providing documentation to support recommended corrective and disciplinary actions, signing performance plans and appraisals, and resolving informal grievances. Positions start the hiring process, interview applicants, and recommend hire, promotion, or transfer.
OR
The senior authority is a pacesetter who has a unique level of technical expertise in a field or profession that, as part of the assignment, is critical to the success of an agency. It is an essential component of the work assignment that has been delegated by management to the position. This authority directly influences management decisions beyond the agency. Managers and peers seek this level of technical guidance and direction as the designer of a statewide system or in a subject area for other areas of state government. Managers and peers, both internally and externally to the agency, rely on this pacesetter when making decisions regarding the direction that policy, programs, and systems should take in the pacesetter's field of expertise. For example, such a position directly influences managers and peers outside the agency on the design of an auditing system used by other agencies.
Entrance Requirements
Minimum entry requirements and general competencies for classes in this series are contained in the State of Colorado Department of Personnel website.
For purposes of the Americans with Disabilities Act, the essential functions of specific positions are identified in the position description questionnaires and job analyses.
History of Changes Made to Class Description
The following is a summary of changes made to this class description.
- Effective July 1, 2018
Update the Class Code of H8D2XX to H8D2TX per administrative updates.
- June 30, 2015
Updated and removed the purpose of contact.
- Effective July 1, 2009
Abolished Financial Services occupational group and converted classes into Professional Services. Proposed published 6/30/2008 and final 7/31/2008.
- Revised July 1, 2001
Converted EDP Auditor II class and Employment Tax Auditor classes into Auditor series; changed pay grades on all auditor classes as part of the FS consolidation study. Proposed published 4/17/2000 and final 7/1/2001.
- Revised July 1, 2000
Changed class codes and added employment tax auditing to description. Published as proposed 4/17/2000.
- Effective July 1, 1999
Employment Tax Auditor III (B2C4) abolished as vacant. Published as proposed 4/16/1999.
- Effective November 1, 1994
Added tradeoff to Auditor V. Published as proposed 9/15/1994.
- Effective September 1, 1993
Job Evaluation System Revision project. Published as proposed 6/1/1993.
- Revised September 1, 1988
Changed relationship, nature of work, and knowledge, skills, and abilities, EDP Auditors (A1074-75).
- Revised July 1, 1987
Changed class codes, titles, distinguishing factors, entrance requirements, and added options. Auditors (A1066-68, 70, 71). Created 7/1/87. Auditor III (A1069).
- Revised July 1, 1985
Changed entrance requirements, Employment Tax Auditors (A1171-76).
- Revised July 1, 1984
Changed relationships and entrance requirements, Auditors (A1066-68, 70, 71). Changed relationships, Employment Tax Auditors (A1171-76). Changed relationship EDP Auditors (A1074-75).
- Created July 1, 1983
Employment Tax Auditor A (A1171); Changed entrance requirements, Employment Tax Auditors (A1171-76).
- Created July 1, 1982
Auditor IV (A1070); EDP Auditors (A1074-75).
- Revised October 1, 1976
Changed nature of work and entrance requirements, Auditor II (A1068).
- Created January 1, 1975
Auditor IA, IB, II, and V (A1066-68, 71); Employment Tax Auditors (A1171-76).
Summary of Factor Ratings
| Class Level | Decision Making | Complexity | Line/Staff Authority |
|---|---|---|---|
| Auditor Intern | N/A | N/A | N/A |
| Auditor I | Operational | Patterned | Individual Contributor |
| Auditor II | Operational | Patterned | Individual Contributor |
| Auditor III | Process | Formulative | Individual Contributor |
| Auditor IV | Process | Formulative | Work Leader, Staff Authority, or Unit Supervisor |
| Auditor V | Process or Interpretive | Formulative or Strategic | Manager, Supervisor of 3 IIIs, or Senior Authority |
Minimum Qualifications
Valid as of: February 12, 2024
This document includes the following levels:
| Class Title | Class Code |
|---|---|
| Auditor Intern | H8D1IX |
| Auditor I | H8D2TX |
| Auditor II | H8D3XX |
| Auditor III | H8D4XX |
| Auditor IV | H8D5XX |
| Auditor V | H8D6XX |
AUDIT INTERN (H8D1IX)
Experience Only:
Four (4) years of relevant experience in an occupation related to the work assigned to this position
OR
Education and Experience:
- A combination of related education and/or relevant experience in an occupation related to the work assigned equal to four (4) years
- Current, valid licensure as a CPA from the Colorado Board of Accountancy or current, valid CIA certificate will substitute for the four (4) years of the requirement
AUDITOR I (H8D2TX)
Experience Only:
Five (5) years of relevant experience in an occupation related to the work assigned to this position
OR
Education and Experience:
- A combination of related education and/or relevant experience in an occupation related to the work assigned equal to five (5) years
- Current, valid licensure as a CPA from the Colorado Board of Accountancy or current, valid CIA certificate will substitute for five (5) years of the requirement
AUDITOR II (H8D3XX)
Experience Only:
Six (6) years of relevant experience in an occupation related to the work assigned to this position
OR
Education and Experience:
- A combination of related education and/or relevant experience in an occupation related to the work assigned equal to six (6) years
- Current, valid licensure as a CPA from the Colorado Board of Accountancy or current, valid CIA certificate will substitute for five (5) years of the requirement
AUDITOR III (H8D4XX)
Experience Only:
Seven (7) years of relevant experience in an occupation related to the work assigned to this position
OR
Education and Experience:
- A combination of related education and/or relevant experience in an occupation related to the work assigned equal to seven (7) years
- Current, valid licensure as a CPA from the Colorado Board of Accountancy or current, valid CIA certificate will substitute for five (5) years of the requirement
AUDITOR IV (H8D5XX)
Experience Only:
Eight (8) years of relevant experience in an occupation related to the work assigned to this position
OR
Education and Experience:
- A combination of related education and/or relevant experience in an occupation related to the work assigned equal to eight (8) years
- Current, valid licensure as a CPA from the Colorado Board of Accountancy or current, valid CIA certificate will substitute for five (5) years of the requirement
AUDITOR V (H8D6XX)
Experience Only:
Nine (9) years of relevant experience in an occupation related to the work assigned to this position
OR
Education and Experience:
- A combination of related education and/or relevant experience in an occupation related to the work assigned equal to nine (9) years
- Current, valid licensure as a CPA from the Colorado Board of Accountancy or current, valid CIA certificate will substitute for five (5) years of the requirement
History of Changes Made to Minimum Qualification
The following is a summary of changes made to this minimum qualification.
- Feb. 12, 2024 (Whole Document)
- New format (updating to adhere to accessibility standards)
- Updated minimum qualifications to align with the Skills-based Hiring initiative
- July 1, 2018 (H8D2XX changed to H8D2TX)
Review and correction of the classification codes to align with the 2018-19 pay plan and compensation grades approved by the CHRO.
- Nov. 8, 2017 (Whole Document)
Made formatting changes.
- Nov. 1, 2017 (Whole Document)
Made grammatical changes.
- July 1, 2017 (H8D5XX, H8D6XX)
Removed ‘additional higher level and/or special experience’ language. Special qualifications can appear as a Special Qualification in the job posting, if justified in the position description and job analysis.
- July 1, 2017 (Whole Document)
- Part of the 2017 MQ Project
- New format
- Made language consistent with a year-for-year approach to substitutions for both education and experience
- Language referring to “at the agency’s discretion” was removed
- June 27, 2017 (H8D1IX)
Substitutions were removed from Education and Experience space.
- June 27, 2017 (Whole Document)
Language referring to “demonstrated proficiency on position competencies” was removed from the substitutions.