The work is monitored throughout the field work stages of audits. The class receives guidance in developing audit planning documents and audit programs through gaining approval of plans, and discussions of the conceptual development of audit findings or presentation of financial statements, notes and opinions on financial statements. The State Auditor 2 uses laws, regulations, procedures and generally accepted standards to evaluate operations, decide if public assets are appropriately safeguarded and decide if public funds are spent properly. They also use these guidelines to decide if assets, liabilities, fund balances, equities, revenues and expenditures are properly recorded and reported. Such travel may occasionally include overnight or weeklong trips to do audits.
Work hours are occasionally irregular.
The State Auditor 2 must meet continuing educational requirements specified in the government auditing standards. Employees of this class are subject to a background check by the Oregon State Police. General knowledge of Generally Accepted Governmental Auditing Standards as prescribed by the US General Accounting Office, including the standards prescribed by the American Institute of Certified Public Accountants. Professional auditing practice standards. General knowledge of auditing techniques such as analytical procedures, statistical sampling methods, quantitative methods, account analysis, and reconciliation methods.