Under general supervision, leads, plans, schedules and oversees the work of Auditors while performing the same and/or more difficult and sensitive County-wide audit and attest duties as those being led; ensures completion of tasks in accordance with established policies and procedures; communicates policies, procedures and job expectations; and provides training to staff. Knowledge of Principles and practices of organizational theory, including planning, organizational design, business finance, business development, project management, and organizational effectiveness Principles and practices of leadership, mentoring, and training Applicable federal, state, and local laws, codes, ordinances, regulations, policies, and procedures related to accounting, audit and attest activities Operational characteristics, services, and activities of assigned programs and functions Various professional accounting and auditing standards such as the Generally Accepted Auditing Standards (GAAS), Generally Accepted Accounting Principles (GAAP), Generally Accepted Governmental Auditing Standards (GAGAS) Professional accounting and auditing standards/guidelines established by the U.S. Government Accountability Office (GAO), Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), the California State Controller's Office and other regulatory agencies The Institute of Internal Auditors' (IIA) professional standard framework including: Code of Ethics, International Standards, and Practice Advisories Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards issued by U.S. Office of Management and Budget (OMB) Internal Control -Integrated Framework issued by Committee of Sponsoring Organizations of the Treadway Commission (COSO) or Standards for Internal Control in Federal Government issued by GAO Accounting procedures and their application to a variety of accounting transactions Preparation of financial statements Methods and procedures of governmental budget preparation and control Financial schedules for external audit purposes Statistical methods, cost and revenue projecting, and cost allocation Applicable revenue and taxation codes Principles and practices of business law Current technology and trends in the profession English usage, spelling, grammar, and punctuation Office procedures, methods, and equipment including telephones, computers and applicable software applications such as word processing, spreadsheets, databases, and other specialized applications related to area of assignment