Recreation Leader

Recruitment Number

Recruitment Number: -3
Position No.:
Title: Internal Control Analyst II-V
Location: Honolulu, Policy and Planning Dept, Internal Audit Div.
Employment Type: Full-Time, Permanent
Class Levels: SR-18, SR-20, SR-22, SR-24

• Level II: Performs a variety of assignments ranging from simple to moderately difficult, including those that do not require a fully trained internal control analyst; also performs related duties as required.
• Level III: Conducts moderately difficult professional auditing work, examines smaller programs, audits one aspect of fiscal work for small and large programs, assists higher-level analysts on complex assignments, reviews, analyzes, develops, installs, and establishes accounting systems and procedures for fiscal operations; performs related duties as required.
• Level IV: Conducts audits and technical studies, reviews, analyzes, develops, installs, and establishes accounting systems and procedures for the Judiciary’s fiscal operations; performs related duties as required.
• Level V: Performs the most difficult and complex field audits and technical studies in reviewing, analyzing, developing, installing, and establishing accounting systems and procedures for the Judiciary’s fiscal operations; provides technical advice, expertise, and supervision to lower-level analysts and participates in the full range of internal control work; may also perform special operational and management studies as required.

Education Requirement: Bachelor’s degree from an accredited college or university with at least twelve (12) semester hours in accounting and/or auditing subjects.

Specialized

Experience:

One (1) year for Level II, two (2) years for Level III, three (3) years for Level IV and four (4) years for Level V of responsible professional auditing experience that requires the knowledge and application of generally accepted professional accounting and auditing principles, theories, and practices for analyzing and interpreting accounting books, records, or systems.

Non-Qualifying

Experience:

Experience that does not involve full professional knowledge and application of generally accepted accounting principles or auditing standards, such as bookkeeping, clerical roles, or supervisory roles without direct participation in accounting or auditing work, is not accepted.

Substitution of Experience for

Education:

The following types of experience may be substituted for education on a year-for-year basis:

• Professional accounting or auditing experience.
• Responsible experience involving maintaining general journals and ledger accounts, preparing balance sheets, profit and loss statements, and related financial reports. Such experience may be gained by principal bookkeepers or other responsible roles requiring financial statement preparation or analysis.
• Any combination of 1 and 2, provided the applicant can show evidence of completing twelve (12) semester hours in accounting subjects in a baccalaureate program.

• Possession of a Bachelor’s degree with a minimum of twenty-four (24) semester hour credits in accounting subjects may be substituted for one (1) year of specialized experience.
• Possession of a Master’s degree in accounting may be substituted for two (2) years of specialized experience.
• Certified Public Accountant (CPA) Certificate obtained through written examination may be substituted for four (4) years of specialized experience.

Possession of the required number of experience years alone does not prove qualification. The applicant’s overall experience must demonstrate scope and responsibility sufficient to show the ability to perform the duties of the position, including knowledge of accounting and auditing principles, data collection, organization, and conclusion drawing.

Applicants who do not meet the conditions specified below will be required to qualify on a written test on accounting principles, theories, and practices.

• Applicants who possess a CPA Certificate obtained through written examination or who have qualified on all phases of the CPA written…