Job Descriptions & Pay
ACCOUNTING FRAUD EXAMINER
|Class Title:||ACCOUNTING FRAUD EXAMINER|
|Salary Schedule:||Approved Arizona Law Enforcement Merit System Council Salary Schedule|
|Summary Statement:||Responsible for planning and organizing financial investigations dealing with the identification and seizure of personal and business assets and financial fraud investigations dealing with the identification of monies and assets fraudulently obtained; works closely with Department personnel and national law enforcement personnel and prosecutors; provides expert accounting testimony in court. Performs related duties as assigned. This is a competitive classification.|
|Essential Functions:||(not intended to be all inclusive)
1. Reviews various formal accounting records to document money laundering and provide investigative leads and to seize/forfeit assets.
2. Prepares accounting computations for use in court to provide a legal basis for seizure/forfeiture of assets.
3. Tracks money-laundering transactions for use in court to establish evidence of illegal activity.
4. Creates written documents (e.g., monthly reports, statistical reports, legal correspondence, findings of fact, articles, etc.) to assist attorneys in reviewing and preparing court cases and for publication.
5. Plans financial investigations with attorneys and/or officers to obtain information and documents regarding financial fraud cases.
6. Testifies as an expert accounting witness in financial fraud indictments and trials to provide testimony for legal purposes using technical expertise.
7. Interviews third parties with officers to obtain documents and statements to use as evidence in criminal financial fraud cases, using interviewing and interrogation techniques.
8. Participates in search warrants as the financial expert with officers to obtain documents to serve as evidence of criminal activity related to financial crimes.
9. Remains current on job-specific procedures, laws, rules and regulations through professional development courses, meetings, research and job-related publications.
10. Assists prosecutors of financial cases by relating required documents to specific counts of an indictment and avoiding exclusion of evidence.
11. Instructs at law enforcement training seminars in the areas of financial crimes and money laundering.
12. Assists in the development of new training courses, updating and revising existing financial and fraud investigative instructional materials and techniques.
13. Plans, conducts and/or leads others in the conduct of on-site special purpose audits of business for profit and non-profit organizations.
|Knowledge, Skills, & Abilities Required:||Knowledge of:
1. forensic accounting techniques.
2. third party financial records maintained in the normal course of business.
3. standard business practices.
4. generally accepted accounting practices and procedures.
5. differences between fraudulent and legitimate financial transactions.
6. computers and their relationship to automated accounting systems.
7. laws and regulations affecting financial records at the local, state and federal level.
1. auditing techniques.
2. analysis of financial documents.
3. developing evidence related to accounting transactions.
4. designing and presenting financial accounting analyses.
5. written communication for both administrative and technical purposes.
6. basic bookkeeping techniques.
7. using a computer to conduct analysis of financial data.
8. oral communications in both one-on-one and group situations.
1. analyze, interpret, and summarize complex financial transactions and accounting records.
2. trace accounting transactions to their origin.
3. testify and undergo intense examination in court.
WORKING CONDITIONS/PHYSICAL REQUIREMENTS
Out-of-state travel may be required to perform certain work functions.
May be required to possess and maintain a valid Arizona driver license.
|Minimum Qualifications:||Requires a Bachelor of Science in Accounting, Criminal Justice, or related field and three (3) years of experience in criminal fraud accounting investigations. A designation as a Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners is required within three years of the date of hire; A certification as a Certified Public Accountant (CPA) is desirable.
Progression to the next pay level/step requires an overall performance rating of at least "Standard" in the last 12 months.
Must successfully complete the examination process.
FLSA Status: Non-Exempt
Current as of: 3/11/2014 3:36:47 AM