The nature and purpose of this work is to perform independent appraisals of City programs and activities directed toward improving program efficiency, compliance with applicable rules and regulations and the prevention of fraud, waste and abuse. The incumbent observes program conditions, analyzes and evaluates the operational effectiveness of City and/or State financial management programs, formulates corrective actions for rectifying observed deficiencies, and makes written recommendations to the responsible operating officials under the aegis of the Office of Internal Audit. This involves systematic examination and appraisal of financial records, financial and management reports, management controls, policies and practices reflecting the financial conditions and operating results of City/State activities when such work requires application of professional accounting knowledge, standards and principles. The work is performed under general supervision of the Director, Financial and Information Services. The incumbent formulates audit plans, defines objectives, and independently carries out the audit program. The Director is kept informed on controversial findings as they develop. She/he supervises another Internal Auditor of lower grade and coordinates the activities of contractors' representatives who may be performing special audits. Controversial findings are discussed with the Director before presentation. Conclusions and recommendations are evaluated for proper documentation and compatibility with the overall audit program.