South Australia Police POSITION INFORMATION DOCUMENT Stream : Administrative Services Career Group : Financial Related Discipline : Financial Services Classification : ASO-7 Service : Crime Service Position Title : Senior Forensic Accountant LEVEL CHARACTERISTICS The position has been classified at the Administrative Services Level 7 by virtue of the requirement to: provide a professional accounting advisory/consultancy service within or across agencies; exercise original thinking and independent judgement; exercise a very high level of discipline, knowledge, expertise and experience to assist to determine goals, direction and priorities of investigations set by the agency or other agencies; operate within broad agency guidelines; undertake duties of a sensitive, innovative and critical or complex nature. POSITION SUMMARY The Senior Forensic Accountant is accountable to the Manager, Forensic & Investigative Accounting Section for the conduct of financial aspects of police investigations and providing strategic input into financial investigations relating to serious criminal activity (including organised crime and proceeds of crime recovery). The Senior Forensic Accountant is responsible for the operational management of a team of professionals that provide 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. ASO7 Senior Forensic Accountant 09.doc Page 1 of 8
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 Senior Forensic Accountant is responsible for the planning, allocation and operational management of the financial aspects of both criminal and civil investigations through the provision of effective leadership to a number of Forensic Accountants and an Investigative Accountant. To achieve the expected outcomes the incumbent: initiates the development, implementation and review of forensic accounting policies and procedures that affect the South Australia Police and/or other Agencies manages, leads and mentors other Forensic & Investigative Accounting Section staff in the conduct of financial aspects of investigations where a case team approach is required takes a significant role in the efficient and effective use of accounting resources, having regard for appropriate consultation with the officers in charge of investigative areas ensures Forensic Accountants and the Investigative Accountant utilise effective approved case management policies and procedures which facilitate the achievement of case and police goals effectively conducts any financial aspects of any criminal investigation of a significantly complex and/or highly political nature. ASO7 Senior Forensic Accountant 09.doc Page 2 of 8
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. The incumbent provides a professional expert advisory/consultancy service to the South Australia Police and other Agencies and interacts with police investigators. The position has complete autonomy in terms of professional accounting judgement, and will prepare and present expert accounting evidence in a Court in support of criminal charges and in civil proceedings (eg unexplained wealth or criminal proceeds confiscation). In some instances the Senior Forensic Accountant will be declared to be an expert witness in which case special Rules of the Court apply. The Senior Forensic Accountant provides leadership, training and guidance to Forensic and Investigative Accounting Section staff to improve their competency and skills relevant to the forensic accounting, criminology, computing and police policy aspects of investigations and ensures that staff members achieve the outcomes specified. Case investigation priorities are decided by the incumbent after ensuring appropriate consultation with investigation police and, where appropriate, the officer in charge of areas requesting the services. ORGANISATION Supervisor Reports to: : Officer in Charge Detective Superintendent Supervisor s Position: : Manager, Forensic & Investigative Accounting Section Subject Position: : Senior Forensic Accountant Staff Supervised Directly: Forensic Accountants Investigative Accountant STATISTICS RELEVANT TO THE POSITION -------------------------------------------------------------------------------------------------------------------------------- Employees Supervised Directly PSM Act 4 ASO7 Senior Forensic Accountant 09.doc Page 3 of 8
South Australia Police JOB AND PERSON SPECIFICATION Title of Position : Senior Forensic Accountant Classification Code : ASO-7 Position Number : Position Created : / / Type of Appointment : Permanent Service : Crime Service Division/Branch : Investigation Support Branch Section : Forensic and 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 Senior Forensic Accountant is accountable to the Manager, Forensic & Investigative Accounting Section for the conduct of financial aspects of police investigations and providing strategic input into financial investigations relating to serious criminal activity (including organised crime and proceeds of crime recovery). The Senior Forensic Accountant is responsible for the operational management of a team of professionals that provide 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 Senior Forensic Accountant is responsible to the Manager, Forensic & Investigative Accounting Section and manages Forensic Accountants and an Investigative Accountant, reports directly for operational purposes to police investigation officers and other enforcement agencies as required. The incumbent liaises with management at all levels within and external to the South Australia Police and has significant working relationships with the Officers in Charge of 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. ASO7 Senior Forensic Accountant 09.doc Page 4 of 8
4. Statement of Key Outcomes and Associated Activities (Group into major areas of responsibility and list in descending order of importance) 1. Ensuring the effective management of the financial aspects of investigations by: providing and managing a broad range of accounting expertise to support South Australia Police and other law enforcement agencies in investigating complex criminal activities ensuring that financial aspects of investigations undertaken by Forensic Accountants and the Investigative Accountant is accurate, timely and of high quality meeting ongoing obligations to maintain appropriate accounting and ethical standards, and knowledge of current investigative and accounting issues and trends developing and mentoring Forensic Accountants and an Investigative Accountant including providing training and guidance to improve their competency and skills relevant to the accounting, criminology, computing and policy aspects of financial investigations implementing appropriate management strategies and practices to effectively manage staff including undertaking performance management identification of systemic problems and risk areas within the financial aspects of investigations and development of appropriate prevention strategies effectively utilising forensic accounting resources through appropriate planning and monitoring of performance against targets. 2. Conducting analysis in serious and complex financial investigations and ensuring the delivery of efficient and effective forensic accounting functions from a team of Forensic & Investigative Accountants, including: providing high quality forensic accounting input into multi-disciplinary team investigations including participating in the planning of investigations and the conduct and oversight of the financial aspects of those investigations conducting and managing the analysis of commercial records directed at assembling and presenting admissible financial evidence, including providing assistance in the taking of statements from witnesses and participating in the interview of suspects to obtain information on the financial aspects of investigations contributing to the planning and conduct of search and seizure activities and other evidence gathering strategies providing advice to members of the Section, other members of Crime Service and South Australia Police, in relation to the sources, collection, analysis, examination and presentation of financial information, and/or specialist aspects of the accounting profession 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 analysing and assisting in the determination of proceeds of crime and unexplained wealth through the use of indirect methods of financial analysis facilitating the preparation and presentation of evidence for all levels of criminal and civil court proceedings and in a manner acceptable to police investigators, Courts and other lawful users of the information and presenting evidence in courts of law as necessary attending crime scenes and premises subject to search warrants to provide expert guidance and professional advice in relation to financial and accounting matters promoting liaison and working collaboratively with police investigators as investigations progress to enable case objectives to be met. ASO7 Senior Forensic Accountant 09.doc Page 5 of 8
3. Ensuring the preparation of independent accounting evidence and where required attending courts of law to present evidence pertaining to investigations including: coordinating, preparing or overseeing the preparation of statements of witnesses, affidavits, and reports to ensure the accuracy of information supplied to police investigators by Forensic & Investigative Accounting Section staff preparing and documenting information in a form that complies with Australian Accounting Standards and which is, where necessary, admissible as evidence in Court briefing all relevant parties prior to and during court procedures on financial matters affecting strategic case developments representing the Section in public and official forums, and joint ventures that relate to Crime Service operations preparing and presenting appropriate accounting related training programs to police investigators to assist them in the efficient and effective conduct of financial investigations. 4. Ensuring appropriate financial investigative techniques, guidelines, policies and procedures are formulated, developed, implemented and maintained by: providing significant input to the development of policies, procedures and strategies providing specialist expertise and knowledge of South Australia Police policies and standards to support the achievement of enforceable prosecution of criminal activities participating in continuous improvement through the development, implementation, and review of appropriate techniques, systems, and investigative processes and technologies that facilitate financial analysis and investigative work promoting the continual update and maintenance of knowledge of current investigative and accounting issues and trends for both Forensic Accountants, Investigative Accountants and police investigators ensuring that all development and implementation of processes for forensic accounting activities are in accordance with legislative and case law requirements. 5. Ensuring a safe and healthy work environment, free from discrimination for staff in the team by adhering to Agency human resource and Occupational Health and Safety policies ensuring that the principles of EEO are a normal part of doing business. Certified correct by OIC/Branch Head :... / / Acknowledged by Current Occupant :... / / Name of Current Occupant :... ASO7 Senior Forensic Accountant 09.doc Page 6 of 8
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 at 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, management, other organisations and courts of law. High degree of initiative and motivation to contribute to complex investigations. Demonstrated ability to compile, analyse and interpret complex financial data and to prepare thoroughly researched clear and concise written documentation with conclusions 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) Management: Extensive experience and ability in providing guidance, mentoring, leadership, and management of staff including undertaking performance management. Professional and Technical: Significant level of experience in the conduct of audits and/or financial investigations in an enforcement or regulatory environment. Knowledge Sound knowledge of accounting concepts and standards, accounting systems and practices. A high level of 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. ASO7 Senior Forensic Accountant 09.doc Page 7 of 8
Knowledge of the principles of Equity and Diversity requirements. Demonstrated comprehensive 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. 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 An understanding of court procedures in matters of criminal and civil litigation including the procedures for the presentation of evidence. Knowledge of police methods and practice, as they apply in both criminal and civil investigation environment. ASO7 Senior Forensic Accountant 09.doc Page 8 of 8