Classification description — Financial professional sub-group

Auditors (AUD)

Overview

Occupational class definition

The planning, execution and control of audit programs; the provision of advice

Typical duties of the occupational class

The requirement to apply generally accepted auditing standards when auditing the operations of governmental, financial, commercial and industrial organizations, in the performance of one or more of the following:

• the auditing of accounts and financial records of individuals, business enterprises, or federal, provincial, municipal or foreign governments to determine their accuracy and reasonableness to establish or verify costs, or to confirm the compliance of transactions with the provisions of statutes, regulations, agreements or contracts
• the provision of advice to all levels of management
• the auditing of financial, management, and operational data and activities within government departments, agencies or funding recipients to determine the effectiveness, efficiency and economy of financial or other systems, management practices and controls, and compliance with policies, legislation, agreements or contracts
• the supervision or direction of any of the above duties
  
  

Minimum qualifications

Registration as a student for certification 1 through a recognized auditing or accounting organization (which usually requires a university degree) in any of the following:

• Chartered Accountant (CA)
• Certified Management Accountant (CMA)
• Certified General Accountant (CGA)
• Certified Internal Auditor (C.I.A.)
• Certified Information Systems Auditor (C.I.S.A.)

Auditor responsibility levels

AUD—Junior (entrance and working level)

• Conducts audits of low complexity
• Uses straightforward sources, established procedures. Outlines an initial program
• Contacts to obtain information, discuss problems

Typical level of responsibility

• plans and conducts audits of a low complexity on the books and records of a designated range of auditees to ensure compliance with appropriate legislation and policies, and/or to gather information on the efficiency, economy and effectiveness of operations
• establishes assessment/contract/agreement amounts, explains audit findings to taxpayers/contractors/clients and prepares detailed audit reports
• provides informations and interpretations on the relevant statutes and regulations
  
  

Supervision received and exercised

Responsibility is primarily for own work and on occasion may provide guidance to co-workers. All audit assignments are low complexity in nature and are carried out under instructions of an audit supervisor and in accordance with procedures and rulings set out in manuals. Contacts are established to obtain required information for determination of related application. Discussion involves technical problems to effect understanding of regulations, procedures and acceptance of assessments or audit results

Qualifications

Registration as a student for certification with a recognized society of accountants or auditors, plus a good working knowledge of various acts, regulations and the current business and management practices of the organizations under audit and a thorough knowledge of generally accepted accounting and auditing standards.

AUD—Intermediate (senior working level or team leader)

• Plans, organizes and conducts audits of medium complexity in nature or of a highly complex and sensitive nature and special studies, detailed programs or plans, directs and controls a team of professional auditors engaged in the conduct of low to medium complexity
• Contacts to resolve controversial problems or to discuss principles of law or large sums of money
  
  

Typical level of responsibility

• Plans and conducts medium complexity audits and investigations or plans and conducts high complexity and sensitive audits, reviews and/or investigations into the affairs of large and complex organizations (including those with branches, subsidiaries and foreign transactions, some of which involving highly decentralized and/or computerized accounting systems) and/or plans, controls and co-ordinates the work of professional auditors engaged in the audit of low to medium complexity audits
• In consultation with the manager, plans and co-ordinates the audit details, staff requirements, approach to areas of particular interest, scheduling and the scope of the audit. Assesses and evaluates the system of internal control. Develops detailed work plans for each assignment, developing time frames, objectives and determining related human resource requirements where appropriate
• Carries out special projects related to complex technical problems, requiring a high level of knowledge and experience in a specialized function, having a significant impact on the client organization and where a specialized advisory service is required. Participates in the development of audit policy standards and practices
• Reports to management on the audit assignment and recommends the certification or the qualification of the financial information or acceptance of audit recommendations
• As appropriate, plans, controls and co-ordinates the work of assigned audit staff to ensure the adequacy of working papers and controls the quality of work performed to ensure the professional audit standards are maintained. Prepares reports on assignments, work performance, participates in employee appraisal, proposes disciplinary action, recommends training and development, etc
• Provides interpretations of various acts, regulations and manuals to subordinates and auditees, consults on special or contentious audit problems/situations and resolves technically complex issues
  
  

Supervision received and exercised

The work is carried out under general instruction, guidance or direction from the manager and in accordance with the applicable policies and procedures. Initiative and judgement is required as a specialist, due to the high level of complexity and the large size of the organizational entity being audited. Initiative and judgement are also required in the case of a first level supervisor in planning, organizing and controlling the work and in resolving problems and disputes. Responsibility ranges from managing own work to, (on a specific audit basis), instructing junior auditors on work performance to planning, assigning, reviewing and evaluating the work of auditors (on a continuous basis) engaged in the conduct of audits of low to medium complexity

Qualifications

Eligibility for or certification as a professional by a recognized society of accountants or auditors plus a thorough knowledge of a wide variety of acts, regulations, generally accepted accounting principles, auditing standards, computerized accounting systems and the current business and management practices of the organization being audited and (as appropriate), experience in the co-ordination of professional audit staff.

AUD—Senior (specialist or manager)

• Plans, organizes, co-ordinates audit group doing large numbers of diversified audits or develops advanced techniques, offers expert advice
• Resolves complex problems, ambiguous interpretations, responsibility for public relations, recommends amendments to acts
• Establishes contacts to investigate problems, negotiate solutions and settle disputes concerning highly controversial and complex issues

Typical level of responsibility

• As a specialist: plans, co-ordinates and conducts research of complex industries and develops national audit policies and guidelines.
  or
• As an audit manager: plans, directs, organizes, controls and manages (at the corporate headquarters, national or regional level) the activities of auditors engaged in such activities as the conduct of audits and investigations, the provision of binding, advance income tax rulings, a comprehensive and national monitoring program of regional audit and refund operations, etc
• As a specialist: provides technical interpretations to auditors in a geographically disbursed organization.
  or
• As an audit manager: establishes audit requirements and develops appropriate audit programs
• As a specialist: directs the activities of auditors on a project basis.
  or
• As an audit manager: recommends the development of new or changes to national policies, guidelines, circulars, etc
• Resolves matters under dispute, involving large sums of money and difficult interpretations of legislation; prepares briefs and reports
• Manages audit programs and staff through subordinate supervision
• Provides advice, explanations and interpretations of law and policy
  
  

Supervision received and exercised

• The work requires initiative and judgement in researching, developing, improving, communicating audit techniques, or in such activities as evaluating alternative methods of achieving audit objectives, in developing and implementing new audit techniques and specialist capability, in reviewing decisions and recommendations made by subordinates, in developing comprehensive monitoring programs and audit procedures, conducting investigations, negotiating solutions and setting disputes, etc
• As a specialist, supervision is exercised on a project basis
• As an audit manager, on-going management of audit units through subordinate supervisor is required and usually includes auditors, administrative, clerical and financial staffs and contract staffs. The breadth of responsibilities usually affects the department, a program or a significant organizational component of a department
  
  

Qualifications

Eligibility for or certification as a professional by a recognized society of accountants or auditors, plus a thorough knowledge of a wide variety of acts, regulations, generally accepted accounting principles, auditing standards, computerized accounting systems and the current business and management practices of the organization being audited as well as supervisory experience in the management of professional audit staff.

Financial administration officers (FI)

Financial administration officers carry out assignments concerned with the financial reporting, reconciliation and verification of financial statements within the Federal Government. They work in a variety of areas including cost and financial review, Financial Policy, resource analysis and general accounting services. Their duties may typically include the completion of financial statements, preliminary analysis of these statements, and the presentation of reports to senior financial officers.

Qualifications

Junior level personnel supplied should have graduated from either a university, a community college or be a registered student in good standing in a recognized accounting designation program. Intermediate level personnel should have a professional accounting designation from a recognized institution.

Personnel supplied should have extensive experience. Personnel supplied must have a good knowledge of the financial reporting requirements of the Federal Government and the Financial Administration Act

Two levels of FI are required:

1. Junior FI
   Personnel would be involved in tasking related to the financial activities of the department at the entry officer level
2. Intermediate FI
   Personnel supplied would be required to undertake more complex work in a variety of financial activities which would normally be performed by a professional accountant or intermediate level financial officer.

Commerce officer (CO)

Overview

Occupational class definition

The planning, execution and control of programs of economic development and programs designed to promote the establishment, growth and improvement of industry, commerce and export trade; the regulations of trade and commerce

Typical duties of the occupational class

• The promotion of the more efficient use of resources in particular geographic areas through the conduct of studies and investigations and the implementation of programs and projects for this purpose
• The promotion of the development and use of modern industrial technology and the provision of assistance to manufacturing industries with problems of development and adjustment
• The promotion of economic development directed towards groups, regions, industries or the national economy as a whole
• The promotion of the export of materials, products or services of Canadian industry, including the tourist industry; the improvement of the means of access for canadian goods to foreign markets by providing advice to Canadian business, trade associations or other agencies of government, by safeguarding and promoting Canadian trading relationships or by bringing the export aspects to bear in Canada's aid and financing programs
• The study and assessment of developments in international trade and trading arrangements, and their implications for the Canadian economy
• The administration of legislation relating to combines, mergers, monopolies and restraints of trade
• The examination of records and reports of registered insurance, trust and loan companies, money lenders and small loan companies, fraternal benefit societies and co-operative credit associations to ensure their solvency and compliance with legislation and regulations controlling their operations
• The supervision or direction of any of the above duties
  
  

Minimum qualifications

Either University graduation or demonstrated capacity to carry out the work combined with the ability normally required to complete secondary school education. For specific assignments, the application of knowledge, principles or skills specific to a comprehensive body of knowledge or profession may be mandatory

Commerce officer responsibility levels

1. CO—Junior

Entrance and working level as a specialist involved in tasks or investigations, usually of a straight forward nature occurring in a pattern or in repetitive cycles.

Typical level of responsibility

• Operates within an organizational context where the work consists of segments of projects or is part of a continuing or recurring investigation, promotion or administrative assignment
• Uses established methods and techniques which may require some adaptation or modification
• Requires occasional coordination of work with others outside the organization
• Responsible for analyzing information and data and presenting results of studies for review and approval
  
  

Supervision received and exercised

• Assignments, objectives and procedures to be followed are prescribed
• Responsible for selecting and applying appropriate procedures
• Objectives are stated by supervisor
• Assigns work to support staff and may co-ordinate efforts of peers in other departments
  
  

Qualifications

• Either University graduation or demonstrated capacity to carry out the work combined with the ability normally required to complete secondary school education. For specific assignments, the application of knowledge, principles or skills specific to a comprehensive body of knowledge or profession (e.g. statistical methods and principles, economics, marketing, finance, accounting, business administration, law, etc.) may be mandatory
• Knowledge of the related regulations and objectives of the organization served
  
  

2. CO—Intermediate

Supervisor or specialist, plans, analyses and advises. Accountable for accomplishing the prescribed objectives. Initiates and participates in the formulation of project proposals.

Typical level of responsibility

• Plans and carries out diverse projects and assignments forming part of a program or in a particular area of work specialization, requiring initial planning and development; originates and participates in the development of projects
• Requires adaptation and modification of methods and techniques and the development of new approaches
• Programs normally coordinated with others outside organization and require consideration of the implications of their objectives
• Responsible for defining problems, determining assignments to be undertaken and planning the approaches to meet objectives
• Responsible for the analysis and interpretation of findings
• Proposes solutions to complex problems
  
  

Supervision received and exercised

• Accountable for accomplishing prescribed objectives; solves most problems that arise
• Responsible for organizing own work and selecting the methods to produce the results
• Consults colleagues and seeks advice from superiors
• May be required to make recommendations on long-range planning related to area of work
• Responsible for controlling physical and financial resources and for directing junior officers and support staff
• Responsible for recommending the retention of outside consultants
  
  

Qualifications

• Either University graduation or demonstrated capacity to carry out the work combined with the ability normally required to complete secondary school education
• Knowledge of the relevant theories, principles, methods and techniques coupled with a requirement for continuing study. In order to remain current in the area of work specialization
• A comprehensive understanding of the broad aspects of various programs is also required
• Thorough knowledge of the theories, principles, methods and techniques of a specialized area of work obtained through work experience and/or formal and informal post-graduate work
• Comprehensive understanding of the broad aspects of programs is also required

3. CO—Senior

Management level. Responsible for controlling, training or assessing the performance of others and for planning, directing and ensuring satisfactory completion of programs.

Typical level of responsibility

• Responsible for decisions in respect of expenditures of substantial amounts and the approval of budgets for designated activities/programs
• Contributes to policy formulation and long-term planning; requires the development of new and unique approaches to the solution of complex problems
• The work is normally coordinated with senior officials outside the organization
• Responsible for initiating, planning and conducting assignments which contribute significantly to the development of programs
• Assumes full responsibility for the resolution of difficult and complex problems
• Analyses and interprets results and presents authoritative and final conclusions
  
  

Supervision received and exercised

• The extent of planning and development required ranges from the planning of approaches and the use of techniques in respect of programs to the coordination and implementation of one or more programs and to the contribution of policy formulation
• Responsible for planning and directing programs; managing a large number of officers and support staff and preparing and administering a budget and allocating funds
• Responsible for coordinating the activities of subordinate officers with those of consultants and other organizations. Provides advice to senior officials
  
  

Qualifications

• Either University graduation or demonstrated capacity to carry out the work combined with the ability normally required to complete secondary school education
• Knowledge acquired through extensive experience and/or formal and informal study at the post-graduate level required to maintain a comprehensive knowledge of the work specialization, and of legislation, policies and regulations and other related programs
• Authoritative knowledge of resources, precedents, practices and area of specialization and related area
• Comprehensive knowledge of legislations, policies and regulations governing programs

Personnel consultant (PE)

Overview

Occupational class definition

The planning, execution and control of personnel functions

Typical duties of the occupational class

Personnel functions or sub-functions in government departments and central agencies are guided by the following objectives:

• to assist management in making the optimum use of the personnel employed in the organization by providing leadership and advice, and by exercising specialized skills;
• to develop, recommend and implement policies, standards and solutions to problems
• to ensure consistent application of policies and standards
  
  

Personnel functions

There are six basic functions, as follows:

1. Classification/organization analysis
2. Staffing
3. Staff relations
4. Training
5. Human resources planning/employment equity/organization development
6. Employee assistance

There are numerous activities involved in each of these functions and for purposes of this document, these activities are referred to as sub-functions.

(Examples of sub-functions of the classification/organization function are: job evaluation; classification audit; classification grievance, etc. Examples of sub-functions of the staffing function are: recruitment; appeals and investigations; policy development; etc.)

Generalist provide expertise and services in two or more functions. Specialist provide in-depth expertise or service in one or more function.

Specialists and generalists are found at each of the junior, intermediate and senior levels of work. The distinction between levels of work is determined by such factors as the size and nature of the organization served, the impact decisions or recommendations have on the organizational entity served (e.g. district, region, department or public service), the diversity of functions and/or sub-functions assigned and the responsibility for the management of teams/projects.

Qualifications

• A minimum of high school graduation (or equivalent) is required together with knowledge and experience commensurate with the work to be carried out
• Some assignments may require certification or accreditation in a personnel function or post-secondary education relevant to human resource management

Personnel consultant responsibility levels

1. PE—Junior

Typical level of responsibility

• Entrance and junior working level as a specialist in a personnel sub-function (e.g. job analysis, recruitment, exclusions, etc.) or as a generalist, with limited authority, encompassing sub-functions of two or more personnel functions (e.g. staffing, training, employee relations, etc.)
• Operates within an organizational context of small or limited scope (e.g. a District of a Regional Operations, or serving a discrete organizational unit of a headquarters organization, or within a small agency)
• Works in one or more personnel sub-functions in accordance with established procedures
• Identifies issues and alternative solutions
• Advises managers and employees on the application of procedures, standards, practices, etc. in keeping with assigned area(s) of work; may assist senior staff in the presentation of training programs
• Conducts analyses, research and preliminary investigations and prepares reports and relevant documentation
  
  

Supervision received and exercised

• Advice and assistance is readily available from a supervisor, tutor and/or Headquarters advisors. From time-to-time, may provide tutoring/coaching to less experienced personnel consultants in a given specially area of work which may involve input to appraisals or other performance reporting mechanisms
• May have full time supervision of clerical support personnel together with recommending training, development and performance improvement/evaluation
  
  

Knowledge and experience requirements

Knowledge of the principles and practices of personnel with emphasis on the particular area(s) of specialization; requires experience in the operation of personnel sub-function(s) and may require specific skills, such as, interviewing, analyzing, documenting, researching, communicating, facilitating, etc. A minimum of high school graduation (or equivalent) is necessary together with some specific training.

2. PE—Intermediate

Typical level of responsibility

• Full working level as a specialist in a personnel sub-function(s) or function, as a generalist encompassing one or more personnel sub-functions in two or more functions, or a first level supervisor of a sub-function(s) or function(s) involving the supervision of subordinates (specialists and/or generalists)
• Operates within a broad organizational context, e.g. as a specialist in a widely disbursed region, Headquarters or Central Agency operations; as a small agency generalist; or as a supervisor of all personnel functions in a small regional operation; or a first-level supervisor of a department-wide personnel sub-function(s) or function(s)
• Works in or supervises one or more sub-function(s) or function(s) in accordance with Central Agency and departmental policies
• Resolves difficult problems, develops operating procedures, and recommends the modification of existing or the development of new policies, systems and procedures
• Advises managers on different approaches and strategies; develops and delivers personnel training programs; and provides consultative services in the area(s) of work to managers, employees, union representatives, other departments to promote understanding and to resolve problems
• Participates in the conflict resolution process, providing research and documentation service appropriate to the area(s) of work and may represent management in the presentation of the departmental position before third parties

Supervision received and exercised

• Interpretation of legislation, policies and directives is available through consultation with Central Agencies or Headquarters functional specialists or supervisor. Supervises a team at the departmental or regional level, assigning tasks and projects and evaluating work; or acting as a specialist or project manager at the departmental or interdepartmental level, developing, operating procedures, recommending policies, systems and procedures, resolving contentious cases, and representing management before third parties; or providing a consulting service as a personnel generalist in all personnel functions at the regional or small agency level
  
  

Knowledge and experience requirements

• Knowledge of the principles and practices of personnel administration (with emphasis on the particular area(s) of specialization), of the inter-relationship of personnel functions, and of the organization and program structure of the organization served; requires experience in the operation of personnel sub-function(s) or function(s), in problem resolution, provision of consultative advice and service and may require experience in planning, organizing and directing work of a team(s)
• A minimum of high school graduation (or equivalent) is required together with broad experience
  
  

3. PE—Senior

Typical level of responsibility

• Management of regional functions, or a departmental or interdepartmental sub-function(s) or function(s) or as a specialist requiring the management of complex and high profile projects which affect either service-wide operation of a sub-function(s) or departmental operation of more than one sub-function(s) or function(s)
• Operates within a very broad organizational context e.g. as a manager of all personnel functions in a large, widely disbursed region, or as a Headquarters/Central Agency manager, responsible for at least one personnel function with department or service-wide functional responsibility, or as a Departmental of Central Agency specialist, responsible for projects which bring about innovative change in a sub-function(s) or function(s)
• Plans, organizes, controls and directs the development and/or operation of a personnel sub-function(s), function(s) or project(s) within a legislative or departmental policy framework
• Approving or recommending new policies, systems and procedures and applying innovative techniques to generate and promote changes, efficiencies and improvements in accordance with program objectives
• Provides authoritative and functional or specialist advice and guidance, at the departmental or central agency level, to managers in order to resolve major issues or problems; represents the department or the Crown in the presentation of management's position before quasi-judicial tribunals or other third party officials
• Promotes and promulgates personnel services, creating opportunities for improvement and greater harmony in relations with the clientele served
  
  

Supervision received and exercised

• Within a broad context of program objectives established by Departmental and/or Central Agency officials, provides interpretation of legislation, establishes or recommends policies, procedures and serves as change agent promoting sub-function(s) or function(s) operating improvements at the departmental or interdepartmental level
• Plans, organizes, controls, directs and evaluates the work of subordinates, and may include the control of budget(s) and allocation of resources or manages an interdepartmental service or portfolio
  
  

Knowledge and experience requirements

• Knowledge of management and personnel principles and practices and of the inter-relationship of personnel functions, as well as a knowledge of the organization and program structure of the organization served; requires broad experience in the development and operation of personnel sub-function(s) or function(s), in conflict resolution, initiating and managing change, provision of authoritative and functional or highly specialized advice and guidance; requires experience in planning, organizing, controlling, directing and evaluating the work of subordinates, or the management of an interdepartmental service or portfolio
• A minimum of high school graduation (or equivalent) is required together with extensive experience
  
  

Purchasing personnel (PG)

Purchasing officers specialize in the fields of procurement, contracting and contract administration. Purchasing officers will review requisitions; analyze procurement specifications and decide upon a method of purchase; review historical data; plan the procurement; issue invitations to tender and/or requests for proposals; negotiate with suppliers; ensure all departmental terms and conditions have been complied with; prepare contractual documentation; and administer the contract.

Qualifications

Abilities normally associated with completion of secondary school. Some positions may require post-secondary education. Personnel supplied must have demonstrated knowledge of the contracting process in the Federal Government; experience in a contracting environment; and have had signing and approval authority for contracts in previous contracting positions

There are two levels of PG:

1. Junior PG:
   The work would be restricted to planning, organizing and conducting the procurement of routine, less complex procurements whereby standard formats of approval and contractual documents are utilized
   
   
2. Intermediate PG:
   The work would involve more complex, higher dollar value procurement involving complex negotiations and/or the preparation of formal submissions to Treasury Board