STATE CLASSIFICATION JOB DESCRIPTION
Salary Group B22
Class No. 1282
TAX AUDITOR III
Performs moderately complex (journey-level) tax audits of business operations. Work involves evaluating internal controls, developing audit plans, and implementing audit plans in the examination of operating reports and accounting records to ensure legal compliance with state tax statutes and administrative rules and regulations. May train others. Works under general supervision, with limited latitude for the use of initiative and independent judgment.
EXAMPLES OF WORK PERFORMED
Performs tax audits that are primarily complex in nature and/or medium 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.
Traces transactions and reporting methods from accounting records to documents of original entry.
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.
Advises authorized representatives of requirements, liabilities, overpayments, penalties, and rights to administrative hearings; and recommends improvements to accounting systems.
Assists in determining the scope of audits and developing audit plans.
Assists in verifying sales accounts, purchase accounts, accounts receivable, accounts payable, surplus accounts, reserve accounts, fixed assets, inventory, payroll, cash accounts, and other related accounts.
May perform post-audit assessments.
May testify before courts of jurisdiction and administrative hearings.
May prepare affidavits or statements to certify delinquent accounts to the proper authority for collection or correction.
May prepare and conduct tax information seminars.
May train others.
Performs related work as assigned.
GENERAL QUALIFICATION GUIDELINES
Experience and Education
Experience in 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, and sampling techniques.
Ability to compose clear and concise audit reports; to research, analyze, and understand tax laws, rules, and regulations; to use automated audit techniques; to gather and analyze accurate and relevant audit information; to evaluate documents, records, and accounting and management operations systems 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; to communicate effectively; and to train others.
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