Auditor II - Audit Services

Recruitment #220527-D12B-20

Introduction

Auditor II –Individual Audit & Sales/Use Desk Audit– Audit Services Division
Salary: $46,366.71

GENERAL FUNCTION
The Audit Services Division is responsible for the operation and management of the tax audit programs within the Oklahoma Tax Commission.  These audit programs cover business, excise, income, and severance tax types.  Audits are the primary treatment for those taxpayers that resist administrative efforts to voluntarily report all of their tax liability.  The work of Auditors helps to increase confidence across the broader taxpayer population that deliberate non-compliance is being appropriately addressed to maximize the state’s revenue recovery and fair administration of the tax laws.

The Auditor position supports the Audit Services Division by performing various audits, reviews, or investigations that determine compliance with Oklahoma tax laws.  This position is responsible for planning, administering, and conducting single issue and limited scope audits as well as serving as a member of an audit team in completing more complex full audits or special investigations.  The auditor must be able to effectively and professionally represent the Oklahoma Tax Commission’s position during the conduct of formal or informal hearings when taxpayers contest the results of audits.

TYPICAL FUNCTIONS
The functions performed by employees in this job family will vary by level, but may include the following:

• Plans, schedules and conducts audits of businesses, agencies, schools, corporations, or others to determine compliance with laws and regulations, generally accepted accounting principles, financial accountability standards or other requirements
• Plans and conducts audits for various entities to determine compliance with laws and regulations related to Oklahoma taxation
• Reviews financial records and other business records; evaluates financial controls; identifies deficiencies; provides advice on requirements for compliance with existing laws, policies and standards
• Conducts research, analysis, and apply the law with regard to Oklahoma’s rules and statutes for taxation as well as the agency’s procedures
• Prepares audit reports; makes recommendations concerning changes in policies or operating procedures
• Effectively and professionally communicates the results of audit findings to taxpayers and their representatives
• Strictly adhere to both state and federal laws and regulations regarding the confidentiality of all tax information obtained from records, files, tax returns, and departmental investigations
• Level III – Reviews audit reports and provide feedback to lower-level auditors
• Level III – Assists with curriculum and training for audit related topics
• Level III – Performs special investigations as assigned

COMPLEXITY OF KNOWLEDGE, SKILLS, AND ABILITIES

Knowledge of
• Auditing methodology, techniques, and theories
• Generally accepted auditing rules and procedures
• Bookkeeping practices and standards
• Financial statements, ledgers, journals and reports
• Federal and state income tax forms
• Modern computer technology related to accounting systems

Skills in
• Critical thinking and problem solving
• Exceptional attention to detail
• Interpersonal skills
• Verbal communication
• Active listening
• Strong computer skills
• Level III – Training

Ability to
• Review and analyze accounting records and business practices
• Prepare audit work papers, reports and recommendations
• Establish and maintain effective working relationships with others
• Communicate effectively
• Level II & III – Work independently with limited instruction/supervision
• Level II & III – Completing or participating in various types of audits and completing required reports and to comprehend and carry out complex auditing procedures
• Level II & III – Perform a wide range of audit functions and perform independent work
• Level III – Serve as subject matter export on complex audit issues
• Level III – Train, mentor, and serve as team lead and review work of lower-level auditors

LEVEL DESCRIPTORS
The Auditor job family has three levels, which are distinguished by the complexity of assignments, the level of expertise required to perform the duties assigned, and the responsibility for providing leadership to others.

Level I is the entry-level where employees are primarily responsible for performing various routine audits, reviews or investigations or assisting in the completion of more complex audits or investigations as a member of an audit team.  It also includes entry-level auditors who generally perform such work in a training status to build their skills in completing various types of audits and reviews.

Level II is the career-level where employees are assigned responsibilities at the full performance level for completing or participating in a wide range of audit assignments.  This may include independent responsibility for conducting audits of various functions or activities or serving as a member of an audit team in completing more complex audits.  Duties performed will include planning, scheduling, and conducting audits as well as preparing audit reports.

Level III is the subject-matter-expert-level where employees are assigned responsibility for performing advanced level work involving a wide range of audit functions or activities, audits of an unusually complex nature, or other similar work. Responsibilities may include serving as a team leader on some assignments as well as reviewing the work of lower-level auditors.  The Level III may also assist with preparing training materials and supporting the supervisor with training sessions.

MINIMUM QUALIFICATIONS

Level I
Education and Experience requirements at this level consist of
• A bachelor’s degree in accounting, finance, business or public administration; or related field
• OR an equivalent combination of education and experience

Level II
Education and Experience requirements at this level consist of
• A bachelor’s degree in accounting, finance, business or public administration; or related field; PLUS one year of professional experience in auditing, accounting, or similar field
• OR an equivalent combination of education and experience

Level III
Education and Experience requirements at this level consist of
• A bachelor’s degree in accounting, finance, business or public administration; or related field; PLUS two years of professional experience in auditing, accounting, or similar field
• OR an equivalent combination of education and experience

PREFERENCE STATEMENT
Preference may be given to candidates who:
• Are proficient in Microsoft Office, with an emphasis on Excel
• Completed a CPA or CIA certification

SPECIAL REQUIREMENTS
Core work hours for the Oklahoma Tax Commission are Monday through Friday, 7:30am to 4:30pm.  This schedule may require minor flexibility based on the needs of the agency.

Telework may be required based on the needs of the agency, division, and section.  If applicable, applicant must be willing and able to BOTH work on-site and telework at an off-site location, generally in the applicant’s home.  Applicant must have a secure internet connection and a dedicated telephone (landline) or smart phone device during scheduled working hours.

This job description is not designed to cover or contain a comprehensive listing of activities, duties or responsibilities that are required of the employee for this job.  Duties, responsibilities and activities may change at any time with or without notice.

Employment with the Oklahoma Tax Commission offers benefits, which include medical, dental, life, disability and vision insurance, medical and health care reimbursement programs, retirement plan, deferred compensation plan, paid holidays, and longevity payments. Employees are provided a benefit allowance to spend toward their benefits. Employees earn three weeks annual and three weeks paid sick leave in the first year of employment.

The Oklahoma Tax Commission is an Equal Opportunity Employer. Reasonable accommodation to individuals with disabilities may be provided upon request.

All applicants must be legally authorized to work in the United States without visa sponsorship.

NOTES

Please read instructions carefully and include all required documents when you submit your application.

No additional information will be accepted after the application has been submitted.