PROFILE

The Louisiana Legislative Auditor (LLA) is seeking an experienced auditor to investigate complaints of fraud, waste and abuse involving state and local public funds. The position is housed within LLA’s Investigative Audit Services (IAS) in downtown Baton Rouge, but will perform fieldwork across Louisiana.  The auditor will typically work in a two-person team and will investigate complaints of fraud, waste and abuse allegedly occurring within state agencies, local political subdivisions and non-profit entities that receive state or local public funds.  The auditor will prepare and submit written findings to IAS management for inclusion in a written report that will become a public document.

SUPERVISION RECEIVED

An Investigative Staff Auditor I will receive close direct supervision and on-the-job training from an in-charge Investigative Auditor or other supervision if so assigned.

SUPERVISION EXERCISED

An Investigative Staff Auditor I exercises no supervision.

JOB DISTINCTIONS

An Investigative Staff Auditor I's work differs from that of other similar level auditors by the responsibility for assisting in investigations into the propriety of transactions involving public funds, public officials, and public employees most often in a very sensitive environment.  Each project differs from the other and there is no standardized checklist or program to use for these assignments.  Work must be planned and audit programs must be developed for each assignment.  It is possible that a person in this position may be called upon to testify at legislative committees, grand juries, and/or courts regarding the work he/she performed.  This work also involves special duties and assignments made by the Director of IAS or the Legislative Auditor. This position involves significant statewide travel.

EXAMPLES OF WORK

• Assists in conducting investigative assignments.

• Reviews legislative statutes and legal opinions relative to transactions of entities under examination, and assists in determining if violations of Louisiana law have been made.

• Performs financial analysis.

• Prepares financial statements.

• Assesses the strengths and weaknesses of internal control systems.

• Prepares supporting work papers, analyses, and documentation.

• Assists in preparing written reports on investigative assignments.

• Assists in making presentations to appropriate authorities to facilitate the prosecution of alleged financial crimes.

• Maintains confidentiality of all confidential and privileged information.

• Assists in maintaining a system of recording allegations of improprieties, actions taken, and disposition of each case.

• Prepares memoranda for information collected.

• Maintains a working knowledge of in-house computer software sufficient to perform IAS work.

• Confers with supervisor, audit manager, Director of IAS and others as necessary.

Required Skills

PREFERRED SKILLS       

• Ability to remain calm in stressful situations
• Ability to maintain confidentiality and discretion
• Excellent communication skills, including an ability to write succinctly and feel comfortable speaking to others
• Strong organizational skills
• Ability to collaborate with all levels within the agency and external parties
• Highly analytical and can synthesize large amounts of information

PREFERRED CERTIFICATIONS

• Certified Public Accountant, Certified Fraud Examiner, Certified Internal Auditor, or Certified Forensic Interviewer

 PREFERRED SPECIALIZED SKILLS

• Knowledge of Medicaid programs and eligibility
• Knowledge of software programs including ACL, SAP and QuickBooks
• International language skills: Spanish

Required Experience

MINIMUM QUALIFICATIONS

• Two years of audit experience. No fraud audit experience required.

EDUCATION

• Meet minimal requirements to be a Louisiana Certified Public Accountant OR
• Possess an advanced degree from an accredited college or university with at least 15 semester hours of accounting.

PREFERRED SKILLS       

• Ability to remain calm in stressful situations
• Ability to maintain confidentiality and discretion
• Excellent communication skills, including an ability to write succinctly and feel comfortable speaking to others
• Strong organizational skills
• Ability to collaborate with all levels within the agency and external parties
• Highly analytical and can synthesize large amounts of information

PREFERRED CERTIFICATIONS

• Certified Public Accountant, Certified Fraud Examiner, Certified Internal Auditor, or Certified Forensic Interviewer

 PREFERRED SPECIALIZED SKILLS

• Knowledge of Medicaid programs and eligibility
• Knowledge of software programs including ACL, SAP and QuickBooks
• International language skills: Spanish