OSA Promotional Criteria Addendum
Project Leader/Independent Contributor (B2)
July 8, 2010
This addendum provides further clarification of the promotional criteria with examples for each audit
division.
Examples of Complex Audit Work in Financial Audits
Types of Audit Issues
 Variety of Single Audit work associated with high risk programs/areas which could include
large dollar amounts and/or compliance requirements.
 Highly analytical test work.
 High risk areas identified through audit work that require use of strong research skills.
 Special projects.
 Participate on other financial audit teams.
Types of Responsibilities within the Audit Team
 Contract monitoring, stand-alone and/or an audit with high risk, and/or a major program (e.g.,
Governor’s Office).
 Planning phase of the audit.
 Complete a project from beginning to end while meeting objectives assigned and manage
multiple projects.
 Develop complex findings with minimal revisions.
 Act as an audit resource or subject matter expert for the team.
 Follow-up or status report responsibilities.
Examples of Complex Audit Work in Local Government
Types of Audit Issues
 Research GASB pronouncements and statutes for high risk areas impacting local
governments, and:
o Suggest changes to the local government review checklists to include these areas.
o Develop the OSA position on these areas and provide supporting documentation.
 Identify ways to increase efficiency and effectiveness in the OSA Local Government Audit
Division.
 Special projects.
 Participation on another financial team that requires strong research and analytical skills to
identify and test high risk areas.
Types of Responsibilities within the Audit Team
 Contract monitoring, stand-alone and/or an audit with high risk and/or a major program (e.g.,
Governor’s Office).
 Complete a project from beginning to end while meeting objectives assigned and manage
multiple projects.
 Develop complex findings/report comments with minimal revisions.
 Act as an audit resource or subject matter expert for the team.

Follow-up or status report responsibilities.
Examples of Complex Audit Work in Performance Audits
Types of Audit Issues
 Contract management
 Quality of service/quality of care
 Board governance
 Performance measurement/program effectiveness
 Cost/Benefit analysis
 Revamping the regulatory framework
 Legal/statutory interpretation issues
Types of Responsibilities within the Audit Team
 Follow-up or status report responsibilities. For a status report, this includes requesting the
status report, reviewing it for sufficiency, and working with the agency as needed to obtain
an acceptable status report within established time frames.
 RFP development and contract monitoring.
 Significant scope and audit budget/calendar responsibilities. Taking a lead on developing the
scope document and determining the appropriate budget and calendar.
 Significantly contributes to report message and findings development responsibilities.
 Sole responsibility for project (e.g., one-person audits).
 Significant report writing, revising, organization, etc. responsibilities.
 Multiple audit issues.
Examples of Complex Audit Work in IT Audits
Types of Audit Issues
 Topics with little, incomplete, or evolving criteria - e.g., cloud computing.
 Contract monitoring, stand alone audit/project, and/or an audit with high risk.
 Test work that requires significant technical skills, specialized knowledge, or advanced
analytical abilities - e.g., web application assessment, using ACL to detect fraud statewide,
penetration testing.
 Individually complete general computer controls audit for an assigned information system or
department.
 Individually complete application level controls audit for an assigned information system or
department.
Types of Responsibilities within the Audit Team
 Track and complete required follow-ups and status reports, including presenting to the LAC.
 RFP development and contract monitoring.
 Scope and audit budget/calendar responsibilities.
 Complete a project from beginning to end while meeting objectives assigned and manage
multiple projects/test programs.