| As part of the legislative branch
of Virginia government, the APA reports through
the Joint Legislative Audit and Review
Commission of the General Assembly. This
structure provides independence from the
executive and judicial branch agencies and
higher education institutions we audit.
How does the APA differ from
public accounting firms?
In many respects, the APA operates just like
a public accounting firm. Unlike a public
accounting firm, however, we are not hired by
individual agencies and higher education
institutions to perform audits. The Auditor of
Public Accounts is a constitutional officer with
powers granted by Virginia’s constitution. The
Code of Virginia requires that our Office
perform audits of executive and judicial branch
agencies, institutions, constitutional officers,
and select authorities and boards. As the
independent auditor for the Commonwealth, our
responsibilities range from the traditional
attestation audits to financial related and
compliance audits. We also perform feasibility
and special studies requested by the General
Assembly, assist both the Senate and House by
commenting on the effects of language contained
in bills, and maintain oversight responsibility
for governmental audits performed by public
accounting firms.
What types of audits does the
APA perform?
As with public accounting firms, the APA also
has seasonal work. From April to December, our
work is focused on two statewide audits. The
audit of the Commonwealth’s Comprehensive
Annual Financial Report (CAFR) and the Statewide
Single Audit. The CAFR is the state’s
financial statements. Work to support this audit
is performed at two levels. The first level
includes central audit work at the Departments
of Accounts and Treasury. This audit includes
the compilation of financial data and the review
of statewide systems and processes. The second
level is the individual state agency and higher
education institution audits. Individual audits
at this level include the Departments of
Taxation, Health, Employment Commission, Medical
Assistance Services, Social Services, Retirement
System, Transportation, VCU, Lottery, VA Tech
and UVA to name just a few.
The Statewide Single Audit is
the state’s audit of federal financial
assistance programs. Again the audit is
performed at two levels. The first level is the
central work which includes planning and the
compilation of individual agency and higher
education audit results that support the report.
The second level is the individual audits of the
agencies and institutions that administer
federal financial assistance programs. Many of
the same agencies and institutions that support
the CAFR audit are part of the statewide single
audit. Although two distinct audits are
performed on individual agencies and
institutions, the audits are conducted at the
same time, thus the term single audit.
From January through June, we
perform audits on the remaining agencies and
higher education institutions.
Circuit, General District and
Juvenile and Domestic Relations Courts are
reviewed throughout the year by our court audit
specialists.
What can I expect during my
first week of work?
The APA has designed an orientation program to
familiarize you with our operations, office
policies, and workpaper documentation. If
needed, computer training is given in Microsoft
Word and Excel. Believe it or not, a new staff
member came up with the idea to redesign our
orientation program to go beyond the basics of
completing paperwork and reading manuals. The
program now provides an overview of what you can
expect on your first audit. Since the
orientation program is conducted by our staff,
you will feel more comfortable asking questions
about your new career.
What can I expect on my first
audit?
On your first audit, your auditor in-charge will
give you a mini orientation about the agency or
institution and walk you through your first
audit program. You will review the prior
year’s workpapers to get an understanding of
what was done last year and your auditor
in-charge will introduce you to the agency
personnel you will work with throughout the
audit. Once you start working on a given audit
area, you will find that your computer is an
invaluable tool. Most audit workpapers are
automated and you will likely use various
software tools to analyze expenditure and
revenue data. Throughout the audit, the auditor
in-charge and staff will encourage you to ask
questions and they will be with you every step
of the way. Your first year with the Office will
be filled with challenges and opportunities as
you learn how to audit the many facets of the
Commonwealth’s operations.
What is the typical size of
an audit team?
The size of a project typically determines
the number of staff assigned to that project.
Audits like Transportation can have in excess of
8 staff. Other audits, like Social Services and
Health have 4 to 6 staff. Sometimes an audit
like the Attorney General’s Office has only 1
or 2 staff.
Is it easy to get to know the
APA staff members?
A definite yes! Every new hire is assigned
an APA staff liaison. This liaison’s
responsibility is to help facilitate your
orientation to the office. Because you work on
various audits and projects throughout the year,
you get the opportunity to work with different
staff. If this isn’t enough, the APA Social
Committee plans various social activities
throughout the year. Activities include an
Office picnic for staff and their families, a
holiday party in December and social gatherings
after work. The APA also has basketball,
bowling, softball and volleyball teams.
Will I be assigned a
computer?
Of course! Each staff is assigned a laptop
computer to use in virtually all aspects of
their work.
Will I be required to work
overtime?
As with any audit firm our staff do work
overtime; however, the frequency and amount is
less than those of our counterparts in the
public sector. The APA recognizes that our staff
have lives outside of their careers and working
overtime is not always the first solution to
getting a job done. The first step is proper
planning, timing and staffing. Secondly, we look
to alternative solutions such as additional
resources or a re-evaluation of our workplan.
When no other alternatives are available,
overtime is unavoidable. On the bright side, for
every hour of overtime worked our staff earns an
hour of compensation leave to be used for their
leisure. Overtime, however, is not a way of life
at the APA.
Will I have to travel
extensively?
All staff are subject to travel and depending on
your assignments, travel may be necessary.
How and when will I be
evaluated?
Staff are evaluated on several levels. First,
during your job assignment your auditor
in-charge will provide you with constructive
feedback about your performance throughout the
job. Through questions and review comments on
your work, you will know how well you are
progressing. At least quarterly, you will be
provided written feedback of your job
performance. You will also periodically receive
written feedback on your specialty work.
Annually, you will receive an assessment of your
performance. This assessment is based on your
individual project assignments, your office
involvement and specialty work.
How will the APA help me with
the transition from a college environment to the
"working world"?
Virtually every person at the APA has been in
your shoes and they understand the importance of
helping you succeed in our organization. Our
auditors are the best! They take the time to
show you "the ropes" and are with you
every step of the way on an audit. They are
responsive to staff needs and encourage new
staff to ask questions. They strive to provide
an open and friendly atmosphere and are always
there to encourage and assist our new staff.
How
does the APA encourage career development?
Right
when you start working at the APA, you will
become a member of a specialty team.
Existing expertise areas include information
systems development, higher education programs,
information security, and social and medical
programs, to name a few. The Director of
your specialty team will work closely with you
to ensure your development within the Office.
This includes ensuring that you obtain training
that develops your career both as an auditor and
as a specialist in your area. Your
specialty team director will also ensure that
your assignments are selected to increase your
knowledge and skills, while ensuring that you
are an integral part of each audit team where
you are assigned. As a member of a
specialty team, you will assist in identifying
projects and training needed to develop your
expertise within the Office. Your
specialty team director will periodically review
your performance feedback with you to ensure
that you are getting the training, experience,
and challenges you need to continue to develop
your career. However, the direction and
pace of your career is ultimately up to you.
We
believe that an auditor cannot successfully
perform their assignments without understanding
and testing information systems. To this
end, we combine the financial and systems
aspects on audits into one and audit through the
information systems. Information security
specialists and data analysis specialists serve
as technical aids in defining objectives and
audit procedures. Secondly, on-the-job
training is by far one of the best ways to
further your professional development.
Finally, the APA offers its staff various leave
options, including time off for certification
exams, and graduate studies. Further, we
pay for your graduate study courses and
reimburse you for the cost of the certification
exam plus a one-time bonus for passing!
What type of
individual is the APA looking for?
The APA actively recruits talented
individuals that possess strong analytical and
communication skills, with broad-based business
backgrounds. Individuals with degrees in
Accounting, Accounting Information Systems, and
Management Information Systems are just some of
the mix we consider necessary to provide an
effective team for all phases of an audit. |
