Directs a group of auditors for various, complex auditing projects. Assignments do not include information systems auditing. Requires a bachelor's degree with at least 7 years of experience in the field. Familiar with a variety of the field's concepts, practices, and procedures. Relies on limited experience and judgment to plan and accomplish goals. Performs a variety of tasks. May lead and direct the work of others. A wide degree of creativity and latitude is expected. Typically reports to top management.