Questions and Answers

Starting a new job is often times stressful because you have many unanswered questions concerning your new career. We’ve all been through it! To ease your stress, we’ve accumulated the most frequently asked questions, even some that you may not have considered.

Who is the APA?
The APA is the legislative external auditor for all state agencies, higher education institutions, constitutional officers and various boards and authorities under the executive and judicial branches of government.

As part of the legislative branch of Virginia government, the APA reports through the Joint Legislative Audit and Review Commission of the General Assembly. This structure provides independence from the executive and judicial branch agencies and higher education institutions we audit.

How does the APA differ from public accounting firms?
In many respects, the APA operates just like a public accounting firm. Unlike a public accounting firm, however, we are not hired by individual agencies and higher education institutions to perform audits. The Auditor of Public Accounts is a constitutional officer with powers granted by Virginia’s constitution. The Code of Virginia requires that our Office perform audits of executive and judicial branch agencies, institutions, constitutional officers, and select authorities and boards. As the independent auditor for the Commonwealth, our responsibilities range from the traditional attestation audits to financial related and compliance audits. We also perform feasibility and special studies requested by the General Assembly, assist both the Senate and House by commenting on the effects of language contained in bills, and maintain oversight responsibility for governmental audits performed by public accounting firms.

What types of audits does the APA perform?
As with public accounting firms, the APA also has seasonal work. From April to December, our work is focused on two statewide audits. The audit of the Commonwealth’s Comprehensive Annual Financial Report (CAFR) and the Statewide Single Audit.

The CAFR is the state’s financial statements. Work to support this audit is performed at two levels. The first level includes central audit work at the Departments of Accounts and Treasury. This audit includes the compilation of financial data and the review of statewide systems and processes. The second level is the individual state agency and higher education institution audits. Individual audits at this level include the Departments of Taxation, Health, Employment Commission, Medical Assistance Services, Social Services, Retirement System, Transportation, VCU, Lottery, VA Tech and UVA to name just a few.

The Statewide Single Audit is the state’s audit of federal financial assistance programs. Again the audit is performed at two levels. The first level is the central work which includes planning and the compilation of individual agency and higher education audit results that support the report. The second level is the individual audits of the agencies and institutions that administer federal financial assistance programs. Many of the same agencies and institutions that support the CAFR audit are part of the statewide single audit. Although two distinct audits are performed on individual agencies and institutions, the audits are conducted at the same time, thus the term single audit.

From January through June, we perform audits on the remaining agencies and higher education institutions.

In addition, Circuit, General District and Juvenile and Domestic Relations Courts are reviewed throughout the year by our court audit specialists.

What can I expect during my first week of work?
The APA has designed an orientation program to familiarize you with our operations, office policies, and workpaper documentation. Believe it or not, a new staff member came up with the idea to redesign our orientation program to go beyond the basics of completing paperwork and reading manuals. The program now provides an overview of what you can expect on your first audit. Since the orientation program is conducted by our staff, you will feel more comfortable asking questions about your new career.

What can I expect on my first audit?
On your first audit, your auditor in-charge will give you a mini orientation about the agency or institution and walk you through your first audit program. You will review the prior year’s workpapers to get an understanding of what was done last year and your auditor in-charge will introduce you to the agency personnel you will work with throughout the audit. Once you start working on a given audit area, you will find that your computer is an invaluable tool. Audit workpapers are automated and you will likely use various software tools to analyze expenditure and revenue data. Throughout the audit, the auditor in-charge and staff will encourage you to ask questions and they will be with you every step of the way. Your first year with the Office will be filled with challenges and opportunities as you learn how to audit the many facets of the Commonwealth’s operations.

What is the typical size of an audit team?
The size of a project typically determines the number of staff assigned to that project. Audits like the Department of Transportation (VDOT) can have in excess of 8 staff. Other audits, like the Departments of Social Services and Health have 4 to 6 staff. Sometimes an audit like the Attorney General’s Office has only 1 or 2 staff.

Is it easy to get to know the APA staff members?
A definite yes! Every new hire is assigned an APA staff liaison. This liaison’s responsibility is to help facilitate your orientation to the office. Because you work on various audits and projects throughout the year, you get the opportunity to work with different staff. If this isn’t enough, the APA Social Committee plans various social activities throughout the year. Activities include an Office picnic for staff and their families, a holiday party in December and social gatherings after work. The APA also has basketball, kickball, softball and volleyball teams.

Will I be assigned a computer?
Of course! Each staff is assigned a laptop computer to use in virtually all aspects of their work.

Will I be required to work overtime?
As with any audit firm our staff do work overtime; however, the frequency and amount is less than those of our counterparts in the public sector. The APA recognizes that our staff have lives outside of their careers and working overtime is not always the first solution to getting a job done. The first step is proper planning, timing and staffing. Secondly, we look to alternative solutions such as additional resources or a re-evaluation of our workplan. When no other alternatives are available, overtime is unavoidable. On the bright side, for every hour of overtime worked our staff earn an hour of compensatory leave to be used at their leisure. Overtime, however, is not a way of life at the APA.

Will I have to travel extensively?
All staff are subject to travel and depending on your assignments, travel may be necessary within the Commonwealth of Virginia.

How and when will I be evaluated?
Staff are evaluated on several levels. First, during your job assignment your auditor in-charge will provide you with constructive feedback about your performance throughout the job. Through questions and review comments on your work, you will know how well you are progressing. At least quarterly, you will be provided written feedback of your job performance. You will also periodically receive written feedback on your specialty work. Annually, you will receive an assessment of your performance. This assessment is based on your individual project assignments, your office involvement and specialty work.

How will the APA help me with the transition from a college environment to the "working world"?
Virtually every person at the APA has been in your shoes and they understand the importance of helping you succeed in our organization. Our auditors are the best! They take the time to show you "the ropes" and are with you every step of the way on an audit. They are responsive to staff needs and encourage new staff to ask questions. They strive to provide an open and friendly atmosphere and are always there to encourage and assist our new staff.

How does the APA encourage career development?
Right when you start working at the APA, you will become a member of a specialty team.  Existing specialized areas include information systems development, higher education programs, reporting and standards, and social and medical programs, to name just a few.  The Director of your specialty team will work closely with you to ensure your development within the Office.  This includes ensuring that you obtain training that develops your career both as an auditor and as a specialist in your area.  Your specialty team director will also ensure that your assignments are selected to increase your knowledge and skills, while ensuring that you are an integral part of each audit team where you are assigned.  As a member of a specialty team, you will assist in identifying projects and training needed to develop your expertise within the Office.  Your specialty team director will periodically review your performance feedback with you to ensure that you are getting the training, experience, and challenges you need to continue to develop your career.  However, the direction and pace of your career is ultimately up to you. 

We believe that an auditor cannot successfully perform their assignments without understanding and testing information systems.  To this end, we combine the financial and systems aspects on audits into one and audit through the information systems.  Information security specialists and data analysis specialists serve as technical aids in defining objectives and audit procedures.  Secondly, on-the-job training is by far one of the best ways to further your professional development. 

Finally, the APA offers its staff various leave options, including time off for certification exams, and graduate studies.  Further, we pay for your graduate study courses and reimburse you for the cost of the certification exam plus a one-time bonus for passing!

What type of individual is the APA looking for?
The APA actively recruits talented individuals that possess strong analytical and communication skills, with broad-based business backgrounds. Individuals with degrees in Accounting, Accounting Information Systems, Finance and Business Information Technology are just some of the mix we consider necessary to provide an effective team for all phases of an audit.