Forensic Accountant - District Attorney
County of Santa Clara See More Job Openings by This Employer
Job Description
Salary
- Description
- Under minimum direction, to identify and develop effective investigative and prosecution strategies for cases involving economic fraud or financial crimes; to examine accounting, business, and financial records of businesses, organizations, governments, and/or individuals under criminal and/or civil investigation; and to provide expert witness testimony in court or other judicial proceedings.
- Typical Tasks
- Plans, organizes, directs and conducts investigations of complex financial transactions, financial records, digital files, and other related documents and automated financial systems utilizing a variety of professionally accepted accounting methodologies, in order to identify evidence of economic fraud or criminal activity;
- Traces the sources of funds deposited and the disposition of disbursements;
- Investigates and reconstructs records which have been destroyed or falsified;
- Examines and analyzes audits and compilations prepared by Certified Public Accountant (CPA) firms, governmental entities, internal and other auditors;
- Gathers, assembles, preserves and reports facts and evidence resulting from investigation and audits;
- Conducts analysis, draws conclusions, expresses expert opinions and makes recommendations regarding case filing based on evidence;
- Assists attorneys and investigators in interviewing suspects and witnesses to obtain information regarding financial transactions and activities;
- In consultation with the attorneys assigned to cases under investigation, determines the appropriateness of investigative techniques, assisting in the preparation and service of search warrants to seize financial records, including recommending which records should be seized or subpoenaed for use as evidence in cases;
- Plans and prepares cogent summaries, graphic illustrations, and exhibits for courtroom use in order to summarize opinions and explain financial transactions to jurors;
- Advises and consults investigators and attorneys on accounting matters related to fraud and financial crimes;
- Testifies in court as an expert witness in forensic accounting, explaining in understandable terms, the significance of complex financial transactions or records;
- Assesses and comments on the work of other professionals;
- Supports and explains conclusions under adversarial conditions in which credibility and integrity may be challenged;
- May serve as a member of a prosecution team with witnesses, suspects, and law enforcement;
- May supervise subordinate staff;
- May assign, review, and evaluate work of consultants, contractors or vendors, including quality control of data;
- May be assigned as a Disaster Service Worker, as required;
- Performs related work as required.
- Employment Standards
- Sufficient training, education and experience, which demonstrates possession and application of the following knowledge and abilities.
Training and Experience: Possession of a Bachelor's degree in Accounting, or a related field from an accredited college
AND
Four (4) years of professional accounting experience, including two (2) years of experience conducting fraud investigations, auditing financial records of public and/or private organizations, and preparing comprehensive audit reports, preferably in a legal or litigation environment
Special Requirements- Possession of a California Driver's License prior to appointment and the ability to qualify for and maintain a County Driver's Permit.
- Current certification as a Certified Public Accountant (CPA) issued by the California Board of Accountancy; or an Inactive CPA license by the California Board of Accountancy on the condition of Active License status renewal prior to appointment. Certification must be maintained as a condition of employment as a Forensic Accountant.
OR- Professional designation as a Certified Forensic Accountant (CFA), Certified Fraud Examiner (CFE), and/or Certified Internal Auditor (CIA).
- Principles and practices of accounting necessary to analyze financial records and evaluate complex financial transactions;
- Forensic analytics of electronic data used to reconstruct or detect financial fraud;
- Auditing principles, standards, and procedures;
- Internal control framework and application;
- Business laws and other relevant laws and regulations related to fiscal operations and financial transactions;
- Techniques used to analyze financial statements and tax returns for individuals, partnerships, and corporations;
- Cost accounting procedures and systems;
- Computer based accounting systems;
- Computer applications necessary to evaluate financial records and document investigation results;
- Interviewing techniques;
- Prosecution ethical standards.
- Apply accounting and auditing principles, standards, and procedures;
- Analyze comprehensive, accounting and statistical reports;
- Plan, organize, and conduct a variety of investigations of financial transactions and records;
- Interpret and evaluate a variety of financial information, use sound judgment, and draw logical conclusions from data in order to identify financial fraud;
- Analyze lack of internal controls and opportunities for embezzlement, kick-back schemes, and conversion of assets for personal use;
- Utilize analytical software and compile database materials;
- Initiate, plan, and complete work assignments with a minimum amount of direction and control;
- Work as a member of a team including attorneys and other professional personnel;
- Testify as an expert witness in criminal and civil proceedings;
- Prepare clear, concise, and complete records;
- Develop and prepare flowcharts, diagrams, and other materials for presentation of financial transaction information;
- Communicate effectively, both orally and in writing, to present technical information to a wide variety of individuals and groups;
- Effectively explain complex accounting and financial concepts to laypersons;
- Reconstruct books and records that have been destroyed or falsified;
- Advise attorneys and investigators in the investigation and evidence analysis of cases involving financial records;
- Draw conclusions and express opinions based upon the evidence;
- Assign, review, and evaluate the work of staff and contractors;
- Establish and maintain cooperative working relationships with colleagues, staff members, representatives of other governmental agencies, and members of the public.
- Possession of a California Driver's License prior to appointment and the ability to qualify for and maintain a County Driver's Permit.
- $140,924.16 - $171,308.80/year
