This is not a timed examination. If you request a Reasonable Accommodation, your account will be locked and you will not be able to proceed with the examination until the request is processed.

The information below will help you determine which classification(s) is(are) appropriate for you. Applicants must meet the Minimum Qualifications as stated on this bulletin to compete in this examination.

Open and Open, Non-Promotional Examination(s):

• AUDITOR I - Open

For all Classifications, once you have participated in any of the following examinations, you may not recompete for 9 months:

Exam Code(s):

1588

For AUDITOR I, once you have participated in any of the following examinations, you may not recompete for 9 months:

Exam Code(s):

• EX-01588

Submit an Examination/Employment Application (STD 678) to apply for this examination.

Electronic applications can be submitted through your account at www.CalCareers.ca.gov.

If you require assistance or alternative testing arrangements due to a disability, indicate on your application that you need reasonable accommodation. You will be contacted by a representative of the testing department to make the necessary arrangements. If you have not been contacted by the time you receive notification of testing, please contact the testing department listed in the Contact section of this bulletin.

If you are unable to submit your application or complete the test due to a disability, please contact the testing department listed in the Contact section of this bulletin.

All applicants must meet the education and/or experience requirements as stated on this exam bulletin to be accepted to the examination.

We recommend using Chrome, Firefox, or Edge for optimal performance when accessing the examination.

This examination consists of the following component(s):

A final score of 70% must be attained to be placed on the eligible list.

In addition to evaluating the applicant's relative knowledge, skill and ability as demonstrated by quality and breadth of education/experience, emphasis in each test component will be on measuring competitively, relative to job demands, each applicant's:

A Servicewide Open eligible list for the AUDITOR I Classification will be established for:

• State of California

The names of successful competitors will be merged onto the eligible list(s) in order of final score regardless of test date. Eligibility expires 12 months after it is established. Applicants must then retake the examination to reestablish eligibility.

Veterans' Preference will be granted for this examination. Veterans' Preference is an assistance program for veterans, veteran widows and widowers, and spouses of 100% disabled veterans who seek employment with the state. Veterans' Preference is also extended to currently serving military members nearing their retirement or separation date.

You are not eligible for Veteran's Preference if you are:

• A veteran who has been dishonorably discharged or released.
• A veteran, widow or widower of a veteran, or spouse of a 100 percent disabled veteran who currently has permanent civil service status. (Permanent civil service status is the status of an employee who is lawfully retained in his/her position after completion of the applicable probationary period. This does not include limited term).

Veterans' Preference is codified in Government Code Sections 18973 – 18979.

Veteran status is verified by the California Department of Human Resources (CalHR). Directions to apply for Veterans' Preference are on the Veterans' Preference Application (Std. Form 1093), which is available at www.CalCareers.ca.gov, and the Department of Veterans Affairs.

Career Credits are not granted for examination(s) administered on an Open basis or a Promotional basis.

Section 1: Tasks

Instructions:

Using the rating scale(s) provided below, you will rate your experience performing specific job-related tasks.

Respond to each of the following statements by indicating how the statement applies to you. You are required to respond to every statement by marking one option from the scale(s) provided.

In responding to each statement, you may refer to your FORMAL EDUCATION, FORMAL TRAINING COURSES, and/or WORK EXPERIENCE whether paid or volunteer.

1. Reviewing and examining financial records and other information (i.e., general and subsidiary ledgers, summary records, and source documents) to draw conclusions.
2. Selecting test samples of source documents to determine validity, identify discrepancies, and ensure consistency in accounting records.
3. Collecting data using a variety of techniques such as interviews, analytical reviews, observations, inspections and document review to assist in auditing procedures.
4. Evaluating the validity and reliability of data collected to support procedures and ensure compliance.
5. Reviewing records, activities, and/or transactions for compliance with laws and regulations.
6. Reviewing and evaluating internal controls, accounting records, and/or program information to determine risk.
7. Researching laws, regulations, policies, procedures and other technical information to obtain an understanding of programs or activities under review.
8. Identifying and developing audit findings for presentation in accordance with auditing standards.
9. Reviewing and discussing audit issues with individuals to promote compliance  with laws and regulations.
10. Preparing reports which include schedules, methodologies, scope, and findings to present results.
11. Preparing audit schedules and working papers to document the audit work performed in accordance with standards.
12. Conducting field visits using various types of equipment (e.g., cameras, laptop computer, cell phone) to obtain evidence during an audit.
13. Identifying and/or modifying audit steps to accomplish specific audit objectives.
14. Establishing work plans and timelines for the completion of work tasks, assignments, and projects.
15. Adhering to approved work plans and timelines to ensure the completion of projects in accordance with approved project plans.
16. Managing assignments, workload, and projects to track audit caseload and ensure audit efficiency.
17. Advising individuals and providing information to ensure compliance with procedures, rules, guidelines, and laws.
18. Analyzing data collected to prepare summaries and other documentation for making recommendations and completing work tasks.
19. Organizing and compiling data and information into reports to ensure accurate and clear documentation.
20. Analyzing statistical data related to financial and operational records.
21. Conducting research (e.g., internet, library) to retrieve and compile information and data for projects or assignments.
22. Analyzing and evaluating problems or issues related to the progress and completion of work projects or assignments to determine impact and develop solutions.

Section 2:  Knowledge and Abilities

Instructions:

Using the rating scale(s) provided below, you will rate your experience in accordance to specific job-related knowledge and abilities.

Respond to each of the following statements by indicating how the statement applies to you. You are required to respond to every statement by marking one option from the scale(s) provided.

In responding to each statement, you may refer to your FORMAL EDUCATION, FORMAL TRAINING COURSES, and/or WORK EXPERIENCE whether paid or volunteer.

23. Basic knowledge of financial analysis principles and concepts to assess potential audit issues.
24. Basic knowledge of accounting principles, standards, and terminology to prepare and/or review and evaluate documentation.
25. Basic knowledge of Generally Accepted Accounting Principles (GAAP).
26. Basic knowledge of accounting and auditing principles and practices to evaluate the financial and operational records and accounting practices to ensure conformance with law and regulations.
27. Basic knowledge of common accounting records such as ledgers and source documents.
28. Ability to read and understand financial statements including opinion letters, schedules and notes.
29. Basic knowledge of data analysis methods and techniques to draw appropriate conclusions and make decisions from data.
30. Basic knowledge of materiality and its relationship to audits.
31. Ability to use a personal computer to input data, access information, and/or create materials and documents using a variety of software applications.
32. Knowledge of database software to create, store, maintain, and access files and develop reports.
33. Knowledge of word processing software to prepare correspondence and reports.
34. Knowledge of spreadsheet software to analyze data and prepare summaries and reports.
35. Knowledge of electronic mail and calendaring software.
36. Ability to use the internet to conduct online research and obtain information related to departmental policies, procedures, and resources to complete program or project activities.

• State of California

Questions regarding this examination should be directed to:

California Relay Service: 1-800-735-2929 (TTY), 1-800-735-2922 (Voice). TTY is a Telecommunications Device for the Deaf, and is reachable only from phones equipped with a TTY Device.

Examination and/or Employment Application (STD 678) forms are available at the California Department of Human Resources, local offices of the Employment Development Department, and through your CalCareer Account (www.CalCareers.ca.gov).

If you meet the requirements stated on this examination bulletin, you may take this examination, which is competitive. Possession of the entrance requirements does not assure a place on the eligible list. Your performance in the examination described in this bulletin will be rated against a predetermined job-related rating, and all applicants who pass will be ranked according to their scores.

State of California reserves the right to revise the examination plan to better meet the needs of the service, if the circumstances under which this examination was planned change. Such revision will be in accordance with civil service laws and rules and all applicants will be notified.

General Qualifications: Applicants must possess essential personal qualifications including integrity, initiative, dependability, good judgment, the ability to work cooperatively with others, and a state of health consistent with the ability to perform the assigned duties of the class. A medical examination may be required. In open examinations, investigation may be made of employment records and personal history and fingerprinting may be required.

Eligible Lists: Eligible lists established by competitive examination, regardless of date, must be used in the following order: 1) sub-divisional promotional, 2) departmental promotional, 3) multi-departmental promotional, 4) service-wide promotional, 5) departmental open, 6) open. When there are two lists of the same kind, the older must be used first. Eligible lists will expire in one to four years unless otherwise stated on the bulletin.

High School Equivalence: Equivalence to completion of the 12th grade may be demonstrated in any one of the following ways: 1) passing the General Education Development (GED) Test; 2) completion of 12 semester units of college-level work; 3) certification from the State Department of Education, a local school board, or high school authorities that the competitor is considered to have education equivalent to graduation from high school; or 4) for clerical and accounting classes, substitution of business college work in place of high school on a year-for-year basis.

Accepted applicants must provide proof of identification at each in-person test session. Acceptable identification consists of a photo identification card or two forms of signed identification.