South Australia Police POSITION INFORMATION DOCUMENT

Transcription

1 South Australia Police POSITION INFORMATION DOCUMENT Stream : Administrative Services Career Group : Financial Related Discipline : Financial Services Classification : ASO-6 Service : Crime Service Position Title : Forensic Accountant LEVEL CHARACTERISTICS The position has been classified at the Administrative Services Level 6 by virtue of the requirement to: provide a professional accounting advisory/consultancy service within an agency in a diverse environment; develop, implement and evaluate significant financial cases related to crime; exercise a significant level of discipline, knowledge, competence and experience to assist in determining goals, direction and priorities of investigations set by the agency or other agencies; operate under broad direction, demanding a significant level of decision making which impacts on the operation of the case; undertake duties of a sensitive, innovative and critical or complex nature. POSITION SUMMARY The Forensic Accountant is accountable to the Senior Forensic Accountant for the conduct of financial aspects of police investigations and providing effective input into financial investigations relating to serious criminal activity (including organised crime and proceeds of crime recovery). The Forensic Accountant is responsible for providing (on a state-wide basis) a specialist accounting service for the purpose of providing evidence for criminal and civil proceedings conducted by or on behalf of the South Australia Police. POSITION CHARACTERISTICS South Australia Police provides a diverse range of services to the community. These services are aimed at producing a safe and peaceful environment by the minimisation of crime and disorder. It is a large complex organisation which, because of the nature of its operations, is constantly subject to public scrutiny and accountability. It provides services to a range of different locations (over 100) spread across the State on a 24 hour a day basis.

2 The Crime Service provides a specialist investigation service within the South Australia Police regarding serious, organised or complex criminal activity. The Service has a State wide responsibility for criminal intelligence, coordination and integration of investigations, specialist investigation support, and crime training. Some investigations undertaken by the Service extend across jurisdictional boundaries and others require interaction with overseas law enforcement agencies. To meet these responsibilities the Service relies on problem solving and intelligence led investigations, using state of the art technology including forensic services, effective external partnerships and sound working relationships within South Australia Police. These functions embrace the requirement for police to reassure and protect the community from crime and disorder by taking a service oriented, problem solving and intelligence led approach to policing. Investigation Support Branch consists of a number of sections, which support the investigation process. The sections include Confiscation Section, Covert Investigation Section, Forensic & Investigative Accounting Section, Technical Support Section, Surveillance Section, Telecommunications Intercept Section, Witness Protection Section and Police Corrections Section. With the exception of Forensic & Investigative Accounting Section and Surveillance Section the function of all other Sections are governed by specific legislation, particularly in relation to matters of privacy and how material obtained in the course of business can be dealt with. The Forensic & Investigative Accounting Section comprises a group of Public Service Management Act employees who are qualified accountants providing forensic accounting services within the police investigation environment. Services provided include the examination and analysis of financial source documents, witness statements and other documents provided by police officers conducting criminal and criminal asset confiscation investigations. In the body of Accounting Standards set for the accounting profession, there is a specific standard for forensic accounting. APES 215 describes Forensic Accounting Services as follows: Forensic Accounting Services means Expert Witness Services, Lay Witness Services, Consulting Expert Services and Investigation Services. The Section provides a service to the whole of the South Australia Police, with the primary focus mainly in supporting criminal investigations into organised crime, fraud and drug offences. The environment is subject to change due to changing corporate structures, varying criminal trends, requirements of prosecuting bodies, legislation and case law. These changes require a continuous improvement approach to the management of the Forensic & Investigative Accounting Section and the adoption of innovative new investigative techniques and tools. The Forensic Accountant works as part of a multidisciplinary team comprising police officers, lawyers, and intelligence analysts and is responsible for all financial aspects of both criminal and civil investigations. To achieve the expected outcomes the incumbent effectively conducts the financial aspects of a criminal investigation which includes: financially analysing complex fraudulent conduct which may involve individuals, partnerships, and other entities analysing and assisting in the determination of proceeds of crime through the use of indirect methods of financial analysis preparing and presenting evidence for all levels of both criminal and civil courts attending crime scenes and other premises subject to search warrants to provide expert guidance and professional advice in relation to financial and accounting matters. The position is responsible for ensuring the financial aspects of police investigations including money laundering activities are addressed and the identification and tracing of the proceeds of crime. The tracing of criminal assets and confiscation of proceeds of crime is a world wide strategy to deter and destabilise organised crime. To ensure criminals are appropriately dealt with, the Forensic Accountant is required to assist the Senior Forensic Accountant in providing expert advice and maintaining liaison with South Australia Police and other government agencies. The position has complete autonomy in terms of professional accounting judgement, and will

3 prepare and present accounting evidence in a Court in support of criminal charges and in civil proceedings (eg unexplained wealth or criminal proceeds confiscation). In some cases the Forensic Accountant will be declared to be an expert witness in which case special Rules of the Court apply. ORGANISATION Supervisor Reports to: : Manager, Forensic & Investigative Accounting Section Supervisor s Position: : Senior Forensic Accountant Subject Position: : Forensic Accountant Staff Supervised : Nil

4 South Australia Police JOB AND PERSON SPECIFICATION Title of Position : Forensic Accountant Classification Code : ASO-6 Position Number : Position Created : / / Type of Appointment : Permanent Service : Crime Service Division/Branch : Investigation Support Branch Section : Forensic & Investigative Accounting Job & Person Specification Approval (for all positions excluding senior positions)... / / Commissioner of Police or Delegate P.C.O. Reference Number... JOB SPECIFICATION 1. Summary of the Broad Purpose of the Position, and Its Responsibilities/Duties The Forensic Accountant is accountable to the Senior Forensic Accountant for the conduct of financial aspects of police investigations and providing effective input into financial investigations relating to serious criminal activity (including organised crime and proceeds of crime recovery). The Forensic Accountant is responsible for providing (on a state-wide basis) a specialist accounting service for the purpose of providing evidence for criminal and civil proceedings conducted by or on behalf of the South Australia Police. 2. Reporting / Working Relationships (to whom the person reports, staff for whom the person is responsible and other significant connections and working relationships within the organisation) The Forensic Accountant is responsible to the Senior Forensic Accountant and reports directly, for operational purposes, to police investigation officers and other enforcement agencies as required. Required to cooperate and liaise with officers from other areas of South Australia Police such as Commercial and Electronic Crime, Drug Investigation and Organised Crime Investigation Branches and with the Confiscations Section and Crime Gangs Task Force. 3. Special Conditions (Such as non-metropolitan location, travel requirements, frequent overtime) Some out of hours work may be required and some intrastate and interstate travel requiring overnight stays. Must be prepared to submit to a Police criminal records check.

5 4. Statement of Key Outcomes and Associated Activities (Group into major areas of responsibility and list in descending order of importance) 1. Contributing to the effective conduct of the financial aspects of investigations through: providing high quality financial investigative input into multi-disciplinary team investigations including participating in the planning of investigations and the conduct and oversight of the financial components of those investigations undertaking financial analysis in conjunction with the conduct of police investigations into individuals, partnerships and other entities in areas such as fraud, major crime, organised crime, anti-corruption, sexual crimes, arson and other criminal activity needing investigation tracing the criminal profits of crime in conjunction with police investigators through appropriate financial analysis ensuring relevant financial evidence is integrated with other components of the investigation to ensure accuracy and case objectives are being met contributing to the planning and conduct of search and seizure activities and other evidence gathering including conduct of interviews in relation to the financial aspects of investigations providing advice and assistance to police investigators with respect to cases where accounting expertise is required preparation of reports and submissions that will substantiate evidence of an accounting nature to support criminal charges preparation of witness statements, affidavits, and reports analysing and assisting in the determination of proceeds of crime and unexplained wealth through the use of indirect methods of financial analysis attending crime scenes and premises subject to search warrants to provide expert guidance and professional advice in relation to financial and accounting matters. 2. Facilitating the preparation of accounting evidence and where required attending courts of law to present evidence pertaining to investigations including: preparing and presenting evidence for all levels of criminal and civil court proceedings in a manner acceptable to police investigators, Courts and other lawful users of the information and presenting evidence in courts of law as necessary preparing and documenting information in a form that complies with Australian Accounting Standards and which is, where necessary, admissible as evidence in Court at the request of a Senior Forensic Accountant, providing appropriate financial related training and guidance to police investigators to improve their competency and skills in relation to the conduct of financial investigations. 3. Contributing to the implementation and maintenance of appropriate financial investigative techniques, guidelines, policies and procedures by: ensuring financial aspects of investigations are accurate, timely and of high quality providing input to the development and implementation of case strategies, policies and procedures providing expertise and knowledge of South Australia Police policies and standards to support the achievement of enforceable prosecution of criminal activities

6 participating in continuous improvement through the development, implementation, and review of appropriate techniques, systems, and investigative processes and technologies that facilitate the financial aspects of investigations undertaking appropriate professional development to continually maintain knowledge of current investigative, accounting and ethical issues and trends. 4. Contribute to the maintenance of a healthy, safe and equitable environment by observing Occupational Health, Safety and Welfare, EEO and ethical conduct requirements. Certified correct by OIC/Branch Head :... / / Acknowledged by Current Occupant :... / / Name of Current Occupant :...

7 PERSON SPECIFICATION Essential Minimum Requirements (Those characteristics considered absolutely necessary.) Educational / Vocational Qualifications (Include only those listed in Commissioners Standard 2, Appendix 1 as an essential qualification for a specified group.) Degree level qualification in Accountancy, Finance, Economics, Commerce or other relevant field majoring in Accounting. Membership of a professional accounting body with a status of a least Certified Practising Accountant, Chartered Accountant or equivalent. Personal Abilities/Aptitudes/Skills (Related to the job description, and expressed in a way which allows objective assessment.) High level of oral and written communication skills and interpersonal skills to enable effective communication with all levels of staff, other organisations and courts of law. High degree of initiative and motivation to contribute to complex investigations. Demonstrated ability to prepare thoroughly researched clear and concise written documentation which will facilitate effective reports, statements and declarations for Courts of Law. Possess a high level of personal integrity and credibility and maintain confidentiality. Demonstrated ability to contribute to the maintenance of a harmonious, safe and healthy workplace, free of harassment, unlawful discrimination and bullying and where diversity is valued. Experience (Including Community Experience) Demonstrated experience and knowledge in successfully conducting audits and/or financial investigations and analysis including indirect calculations of income in an enforcement or regulatory environment. Knowledge Sound knowledge of accounting concepts and standards, accounting systems and practices. Proficiency in the use of computers, recognised accounting packages and spreadsheets. Knowledge of relevant criminal, civil and administrative law and its application to the financial aspects of organised crime, misconduct, unexplained wealth and proceeds of crime investigations. Knowledge of the principles of equity and diversity requirements. Demonstrated proficient knowledge and commitment to OHS&W legislation, principles and practices; and risk assessment in accordance with the OHS&W Act (1986), Regulations & AS/NZS 4360 Standard.

8 Desirable Characteristics (To distinguish between applicants who have met all essential requirements) Educational / Vocational Qualifications (Considered to be useful in carrying out the responsibilities of the position) Personal Abilities/Aptitudes/Skills Ability to liaise, consult and negotiate with a range of internal and external stakeholders on complex and sensitive matters. Experience Experience in appearing before Courts as a witness in either financial factual matters or as an expert witness. Knowledge Knowledge of court procedures and the presentation of evidence. Knowledge of police methods and practice, as they apply in both criminal and civil investigation environment.