Forensic Accountant - District Attorney

Salary : $140,924.16 - $171,308.80 Annually
Location : San Jose Metropolitan Area, CA
Job Type: Full-Time
Job Number: 24-V7F-A
Department: District Attorney
Division: Investigations
Opening Date: 10/24/2024
Closing Date: 11/8/2024 11:59 PM Pacific
Bargaining Unit: 92
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).

Knowledge of:

• 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.

Ability to:

• 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.

The County offers comprehensive first-class medical, dental, and vision benefits plans for County employees and their dependents, including plans with no deductibles, no co-pays, no co-insurance, and no prescription drug co-pays. Learn more
The County also offers generous paid time off with significant vacation, sick time, and 13 paid County holidays annually! Details are included in the with the bargaining unit applicable to the job classification.
In addition to the amazing perks above, the County also offers the additional benefits below.
Retirement Benefits
The County offers robust retirement plans including a (similar to the private sector's 401(k) plan) and the In addition to lifetime retirement income available through the CalPERS pension plan, the 457(b) Deferred Compensation plan provides a great way to save for retirement and supplement the defined benefit pension available to employees. These plans help our employees build a plan for their future and contribute to their family's long-term financial well-being.
Health Flexible Spending Account
The empowers employees to manage healthcare expenses efficiently with tax-free contributions (up to $3,200 for the 2024 calendar year). Secure tax-free solutions for your healthcare expenses and enjoy the flexibility to manage your healthcare finances effectively with the HFSA.
Dependent Care Assistance Program (DCAP)
The enables employees to utilize tax-free funds for dependent care services, facilitating a convenient and cost-effective approach for managing your dependent care expenses. The County also offers the , an employer-funded DCAP, for employees with annual income under $120,000.
Life and AD&D
The County offers life and disability benefits including , Insurance, These benefits ensure financial security and income support when you and your family need it most.
Employee Assistance Program (EAP)
The County prioritizes employee mental health and well-being and offers a top-tier through Concern providing confidential counseling sessions covering stress, anxiety, relationships, grief, as well as financial/legal services, personal coaching, child and elder care referrals, and comprehensive crisis support.
Employee Wellness
The offers free wellness programing, fitness classes and resources; including Elevate My Wellness an all-in-one platform designed to elevate your well-being journey.
Education Reimbursement
A generous program is available, including Education Reimbursement for employees seeking additional training and professional development.
NOTE : Benefit and Retirement information may vary from bargaining unit to bargaining unit. Due to changes in State Law, current pension provisions described in the union contracts are not automatically applied. Specific pension benefits for new hires who start on or after January 1, 2013 may be different than indicated in the union contracts.
Click here to access all Memoranda of Understanding and most recent Summary of Changes.
01
Please answer the following questions. Completion of the following supplemental questions is REQUIRED and is an integral part of the evaluation process. Initially, it will be used to determine minimum qualifications. For those applicants meeting the employment standards, this information will be critical in the subsequent competitive assessment to identify those candidates to be invited to continue in the examination process. Your responses to the questions may also be reviewed and scored in a Competitive Rating evaluation process based on pre-determined rating criteria. Your answers should be as complete as possible, as no additional information will be accepted from applicants once the Competitive Rating evaluation has begun. A response of "see resume" or "see application" will deem your application incomplete. Include a detailed description of your work experience in the following format for EACH employer referenced, in each answer:
a) Employer name(s)
b) Job title(s)
c) Start/end dates of employment
d) Total hours worked per week
e) Description of task(s) performedDo you understand the requirement to provide complete answers in order to determine relevant experience for each area in question?

• Yes
• No

02
What is the highest level of education you have completed?

• High School or GED equivalent
• College (1 to 29 semester units / 1 to 44 quarter units)
• College (30 to 59 semester units / 45 to 89 quarter units)
• College (60 to 89 semester units / 90 to 134 quarter units)
• College (90 to 119 semester units / 135 to 179 quarter units)
• College (120 or more semester units / 180 or more quarter units)
• Associate's Degree
• Bachelor's Degree
• Master's Degree
• Doctoral Degree
• None of the above

03
Do you possess a Bachelor's degree or higher in Accounting, Finance, Economics, Auditing or a closely related field?

• Yes
• No

04
Indicate current professional certifications you possess (Check all that apply). Attach a copy of the certificate(s) for those selected.

• Current certification as a Certified Public Accountant (CPA) issued by the California Board of Accountancy
• Inactive CPA license issued by the California Board of Accountancy on the condition of Active License status renewal
• Certified Internal Auditor (CIA) issued by the Institute of Internal Auditors
• Certified Forensic Accountant (CFA)
• Certified Fraud Examiner (CFE)
• None of the above

05
How many years of professional accounting experience do you possess?

• None
• Less than one year
• One to less than two years
• Two to less than three years
• Three to less than four years
• Four to less than five years
• Five or more years

06
Describe your professional accounting experience. In your response, include employer name(s), job title(s), dates of employment, hours worked per week, and duties performed. If no experience, type N/A.
07
How many years of experience do you have working in the capacity of a forensic accountant performing duties such as, auditing financial records of public and/or private organizations, preparing comprehensive audit reports, assisting law enforcement in preparation and service of search warrants, interviewing suspects and witnesses to obtain financial information, testifying in court, and/or working on insurance fraud cases?

• None
• Less than one year
• One to less than two years
• Two to less than three years
• Three to less than four years
• Four to less than five years
• Five or more years

08
Describe your experience working in the capacity of a forensic accountant performing duties such as, auditing financial records of public and/or private organizations, preparing comprehensive audit reports, assisting law enforcement in preparation and service of search warrants, interviewing suspects and witnesses to obtain financial information, testifying in court, and/or working on insurance fraud cases. In your response, include employer name(s), job title(s), dates of employment, hours worked per week and a detailed description of tasks performed. If no experience, type "N/A".
09
I understand that I must successfully pass a full background investigation prior to appointment.

• Yes
• No

10
How did you find out about this job?

• Contacted by County Recruiter
• Contacted by a Recruitment Firm
• County Employee Referral
• County of Santa Clara Career Website
• County of Santa Clara Job Interests Email Notification
• Facebook
• Instagram
• LinkedIn
• Indeed
• Virtual Job Fair
• In Person Job Fair
• In-Person Networking Professional Event
• Virtual Networking Event
• Community Event
• Glassdoor
• Governmentjobs.com
• Professional Association
• Search Engine (Google, Bing, online search, etc.)
• Hospital Website: SCVMC, O'Connor Hospital, St. Louise Regional Hospital Website
• Handshake
• Student Career Center
• County Text Message
• County Career Newsletter
• Other (Specify in the next question)

11
If you selected an event/fair or other in the question above, please specify. If not, type N/A.
Required Question