STATE CLASSIFICATION JOB DESCRIPTION


Salary Group B18

Class No. 1280

TAX AUDITOR I

GENERAL DESCRIPTION

Performs entry-level tax audits of business operations.  Work involves conducting and/or reviewing tax audits to determine legal compliance with state tax statutes and administrative rules and regulations.  Works under close supervision, with minimal latitude for the use of initiative and independent judgment.

EXAMPLES OF WORK PERFORMED

Performs entry-level tax audits and/or audits that are primarily small in scale to determine compliance with tax laws, rules, and regulations. 

Performs audit-sampling techniques; and tests internal controls and reconciliations.

Inspects and analyzes taxpayers’ books and records, documents exceptions, and keeps taxpayers informed of findings.

Reviews current-audit files and prior-audit findings; and reviews pertinent laws, rules and regulations, and other available information.

Verifies the accuracy of reports and data entries; and reports erroneous or questionable transactions to supervisor.  

Conducts entrance conferences to identify the availability of records and to review and understand taxpayers’ accounting systems; and conducts exit conferences to discuss findings and to explain taxpayers’ rights. 

Prepares and presents detailed reports of audit findings, prepares documentation to support findings and recommendations, consults with supervisor, and finalizes reviews of completed audits.

Assists in tracing transactions and reporting methods from accounting records to documents of original entry.

Performs related work as assigned.

GENERAL QUALIFICATION GUIDELINES

Experience and Education

Familiarity with accounting or auditing work.  Graduation from an accredited four-year college or university with major coursework in accounting, business administration, finance, economics, or a related field is generally preferred.  Experience and education may be substituted for one another.

Knowledge, Skills, and Abilities

Knowledge of accounting and auditing methods and systems, of generally accepted auditing standards and procedures, of business practices, of legal contracts, of business law, of numerical analysis, of tax and sales tax laws, and of auditing techniques.

Skill in identifying mathematical, financial, or statistical irregularities; in identifying, resolving, and preventing tax-related issues by using strong analytical techniques and innovative approaches; and in the use of a computer and applicable software.

Ability to compose clear and concise audit reports; to research,  analyze, and understand tax laws, rules, and regulations; to learn and use automated audit techniques; to gather and analyze accurate and relevant audit information; to evaluate documents and records for accuracy and legal conformance; to trace financial transactions from accounting records to documents of original entry for verification purposes; to maintain confidentiality and protect the privacy of state employees, taxpayers, and other members of the public; and to communicate effectively.

Registration, Certification, or Licensure

May require certification as a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Management Accountant (CMA), or Certified Government Auditing Professional (CGAP).


State Auditor’s Office

Added 9-1-15