Internal Control Analyst V (Internal Audit) - Honolulu, Oahu
Recruitment Number 21-159JCK
SUMMARY OF DUTIES
Performs the most difficult and complex field audits and technical studies in the review, analysis, development, installation, and establishment of accounting systems and procedures for the Judiciary's fiscal operations; or provides technical advice, expertise, and supervision to lower-level internal control analysts and participates in the full range of internal control work; and may also perform special operational and management studies as required.
MINIMUM QUALIFICATION REQUIREMENTS
Education Requirement: Bachelor’s degree from an accredited four (4) year college or university with at least twelve (12) semester hours in accounting and/or auditing subjects.
Specialized Experience: Four (4) years responsible professional auditing experience requiring the knowledge and application of generally accepted professional accounting and auditing principles, theory and practices for the purpose of analyzing and interpreting accounting books, records, or systems.
Non-Qualifying Experience: The following types of experience will not be accepted as professional experience required for these positions: experience in positions where the duties did not require full professional knowledge and application of generally accepted accounting principles or auditing standards such as an operator of accounting or bookkeeping machines, or in bookkeeping, or in minor accounting or clerical positions (e.g., time, leave, payroll, voucher examining, etc.); or experience as an office manager or owner of a business who supervises accountants, auditors or bookkeepers but does not participate in the accounting or auditing work with responsibility for its technical adequacy.
Substitutions Allowed:
Substitution of Experience for Education: The following types of experience may be substituted for education on a year-for-year basis:
1. Professional accounting or auditing experience.
2. Responsible experience which involved maintaining general journals and general ledger accounts and related books and accounts, and preparing balance sheets, profit and loss statements and related accounting and financial reports. Experience of this nature may be gained by employees performing duties as principal bookkeeper or other responsible specialized class requiring the preparation and/or analysis or financial statements and accounting reports. Under these substitutions, the applicant must show evidence that he/she has successfully completed twelve (12) semester hours in accounting subjects in a baccalaureate program from an accredited college or university.
3. Any combination of 1 and 2, providing the applicant can show evidence that he/she has successfully completed at least twelve (12) semester hours in accounting subjects in a baccalaureate program from an accredited college or university.
Substitutions for Experience and Education:
1. Possession of a Bachelor’s degree from an accredited four (4) year college or university with a minimum of twenty-four (24) semester hour credits in accounting subjects may be substituted for one (1) year of Specialized Experience.
2. Possession of a Master’s degree in accounting from an accredited four (4) year college or university may be substituted for two (2) years of Specialized Experience.
3. Certified Public Accountant (CPA) Certificate: A Certified Public Accountant (CPA) Certificate obtained through written examination may be substituted for four (4) years of Specialized Experience.