Oregon Public Universities


Classification Specifications


Classification Number: 5641


  Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10
Salary Range 23 $3540 $3710 $3887 $4072 $4265 $4479 $4690 $4914 $5149 $5403


The FISCAL AUDITOR 1 audits the accounting records and financial statements of governmental agencies, utilities, and private businesses subject to State regulation or functions as an internal auditor. Employees in this class work independently or in teams to determine the accuracy of financial statements, accounting systems, and the adequacy of internal controls. Audits may be performed in the field or as desk audits.


This is the second level of a three-level series. This class is distinguished from the trainee level by having responsibility for working independently to complete audit assignments and by the greater degree of judgment required in this position. It is distinguished from the higher level by the absence of responsibility for coordinating team audits and writing and reviewing team audit reports.


  1. Audit Preparation. Typical tasks: reviews work papers from prior audits as assigned; assists in the preparation of audit programs for review by an upper-level audit professional; identifies areas of audit concern for the agency or company to be audited; researches new developments or legislation relative to the proposed audited entity to identify new areas which may require audit emphasis.
  2. Audit Work. Typical tasks: audits the accounting records and financial statement of State agencies, regulated private companies, and/or utilities doing business in the state to determine the accuracy of the financial statements and the integrity of manual or automated financial accounting systems; determines the accuracy of reported net profits, investments in capital assets and liabilities, and the appropriateness of depreciation rates and rates of return; performs on-site audits to evaluate accounting procedures; conducts tests to analyze internal controls; assists companies and/or agencies in setting up accounting systems or procedures to correct any areas of noncompliance; participates in defining, developing, and implementing necessary corrective actions; determines if accounting procedures comply with established State and Federal rules and regulations and are consistent with generally accepted accounting principles; interviews company or agency representatives to obtain information and explain audit findings; prepares audit reports for smaller individual audits; conducts performance and efficiency audits; conducts related research as needed.
  3. Miscellaneous. Typical tasks: works on assigned special projects; trains lower-level auditors as assigned.


Employees in this class have daily in-person and telephone contact with agency or corporate officials, accountants, and representatives during the course of an audit to answer questions and document information. Contact with these individuals may be required during rate-case issues or special audits for additional documentation.


Employees in this class receive general supervision from an administrative supervisor. Work is reviewed for accuracy and compliance with established State and Federal rules and regulations, guidelines, policies and procedures, and professional audit standards. Employees work independently, or in teams, on an assigned audit schedule or team project.


Positions are found in central and remote locations throughout State government (e.g., general government agencies, human or natural resource agencies, correctional, mental health, or higher education institutions, hospitals, etc.). They require the willingness to work within the environment associated with the position's location. They require the willingness to travel, perhaps in inclement weather and under adverse road conditions, to perform audits at entities in various geographic locations throughout the State.


Two years of financial auditing experience including one year of experience auditing government agencies; AND
A Bachelor's degree with courses in Accounting and Auditing (30 quarter hours or 20 semester hours) OR
two more years of accounting or financial auditing experience.