Forensic Auditor

Sacbar; Oakland (CA); On-site; USD 90,000 - 130,000; Full time

Job summary

Alameda County District Attorney’s Office in Oakland, CA is seeking an investigative auditor (forensic accountant) to assist in investigating and prosecuting cases involving financial records. The role focuses on analyzing, reconstructing, and explaining complex financial transactions for legal proceedings.

The candidate will prepare audits and reports, provide expert testimony, and assist with subpoenas, search warrants, and case preparation.

Qualifications

• Analyze and evaluate financial data and draw conclusions and recommendations
• Prepare comprehensive, complex accounting and statistical reports
• Reconstruct books and records that have been destroyed or from other financial sources
• Prepare graphical representations of findings and conclusions
• Utilize analytical software and compile database materials
• Initiate, plan and complete work assignments with a minimum amount of direction and control
• Provide expert testimony in court regarding audit findings and accounting procedures
• Research various laws and regulations related to accounting and auditing
• Determine where the evidence for reconstructing financial transactions can be developed
• Know the rules of criminal procedure in obtaining, perfecting, and preserving such evidence to ensure admissibility in court proceedings.
• Identify and detail probable cause in financial transactions that could be used in an affidavit for search warrants
• Demonstrate proficiency in proving illicit income/gain with the use of direct and indirect methods such as cash expenditures, source and application of funds, bank deposits, and net worth analysis

Responsibilities

• Analyze financial records to determine if laws have been violated (e.g., fraud)
• Analyze source and use of funds
• Compare records to identify discrepancies and investigative leads
• Assist attorneys in interviewing suspects and witnesses about financial transactions
• Prepare audits, summary spreadsheets and detailed reports
• Provide expert testimony in court about audit findings
• Designate records for subpoenas or search warrants
• Assist in drafting/executing search warrants and seizure of evidence
• Determine financial ability to pay penalties and restitution
• Assist in case preparation for prosecution and trial

Skills

Analyze financial data

Prepare accounting reports

Reconstruct books

Graphical representations

Analytical software

Work with minimal supervision

Expert testimony

Legal research

Evidence reconstruction

Criminal procedure knowledge

Education

CPA / CFE / CFS or equivalent

5 years professional experience

US Citizen or Permanent Resident

Alameda County resident

Tools

EXCEL

ACCESS

POWERPOINT

ADOBE ACROBAT PRO DC

WORD

QUICKBOOKS ENTERPRISE ACCOUNTANT

BANK SCAN

OMNIPAGE

IBM i2 ANALYSTS NOTEBOOK

Job description

JOB DESCRIPTION:

The Alameda County District Attorney’s Office is recruiting an investigative auditor to assist in the investigation and prosecution of criminal and civil cases in which financial records and analysis are relevant. The auditor (also known as a forensic accountant) will primarily be assembling, preserving, analyzing, forming opinions about and explaining financial records of individuals and businesses suspected of violating the law. More specifically, he or she will be:

• Analyzing financial records to determine if laws have been violated (e.g., embezzlements, investment fraud, insurance fraud, securities fraud, income tax fraud and income tax evasion, payroll tax fraud and payroll tax evasion, real estate fraud, wire fraud and money laundering)
• Analyzing financial records to determine where money has come from or where it has gone, in other words, the source and use of funds
• Comparing financial records to determine discrepancies, potential violation of laws and defenses and investigative leads
• Assisting attorneys and investigators in interviewing suspects and witnesses to obtain information regarding financial transactions and activities
• Preparing audits, summary financial spreadsheets and detail reports of recommendations
• Providing expert testimony in court regarding audit findings and accounting procedures
• Designating which records and books should be subpoenaed or obtained by search warrants
• Assisting attorneys and investigators in drafting and executing search warrants and seizure of evidence and assets
• Determining the financial ability of an individual or business to pay penalties and restitution
• Assisting attorneys and investigators in the preparation of cases for prosecution and trial

REQUIRED SKILLS:

The auditor should have the ability to:

• Analyze and evaluate financial data and draw conclusions and recommendations
• Prepare comprehensive, complex accounting and statistical reports
• Reconstruct books and records that have been destroyed or from other financial sources
• Prepare graphical representations of findings and conclusions
• Utilize analytical software and compile database materials
• Initiate, plan and complete work assignments with a minimum amount of direction and control
• Provide expert testimony in court regarding audit findings and accounting procedures
• Research various laws and regulations related to accounting and auditing
• Determine where the evidence for reconstructing financial transactions can be developed
• Know the rules of criminal procedure in obtaining, perfecting, and preserving such evidence to ensure admissibility in court proceedings.
• Identify and detail probable cause in financial transactions that could be used in an affidavit for search warrants
• Demonstrate proficiency in proving illicit income/gain with the use of direct and indirect methods such as cash expenditures, source and application of funds, bank deposits, and net worth analysis

QUALIFICATIONS:

1. One of the following certifications: Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), or Certified Fraud Specialist (CFS), or an equivalent certification, former or current law enforcement experience in financial investigations.
2. Minimum of (5) five years professional paid experience which would demonstrate sufficient academic and professional accounting or investigative experience to qualify as an expert witness in the area of forensic accounting.
3. US Citizen or Permanent Resident (required)
4. Resident of Alameda County or the greater Bay Area (required)

THOROUGH KNOWLEDGE OF:

• Principles and practices of accounting necessary to analyze and evaluate complex accounting transactions
• Auditing standards and procedures
• Knowledge and application of direct and indirect method of proof in identifying sources of unreported income

GENERAL KNOWLEDGE OF:

• Principles and practices of electronic data processing necessary to audit financial records
• Analytical software, such as EXCEL, ACCESS, POWER POINT, ADOBE ACROBAT PRO DC, WORD, QUICKBOOKS ENTERPRISE ACCOUNTANT and the ability to learn the BANK SCAN, OMNIPAGE and the IBM i2 ANALYSTS NOTEBOOK programs
• BSA/AML filing requirements with FinCEN and the ability to the learn BSA Portal/Query process
• Advanced understanding in one or more of the basic accounting processes (e.g., U.S. Generally Accepted Accounting Practices (GAAP), Corporate Filings and Financial Statements)