Job Description and Jobs
- 1) Examines and analyzes accounting records to determine financial status of establishment and prepares financial reports concerning operating procedures: Reviews data regarding material assets, net worth, liabilities, capital stock, surplus, income, and expenditures.
- 2) Inspects items in books of original entry to determine if accepted accounting procedure was followed in recording transactions.
- 3) Counts cash on hand, inspects notes receivable and payable, negotiable securities, and cancelled checks.
- 4) Verifies journal and ledger entries of cash and check payments, purchases, expenses, and trial balances by examining and authenticating inventory items.
- 5) Prepares reports for management concerning scope of audit, financial conditions found, and source and application of funds.
- 6) May make recommendations regarding improving operations and financial position of company.
- 7) May supervise and coordinate activities of auditors specializing in specific operations of establishments undergoing audit.
- 8) May audit banks and financial institutions and be designated Bank Examiner.
- 9) May examine company payroll and personnel records to determine worker's compensation coverage and be designated Payroll Auditor.
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