AD12 - Auditor IV
General Nature of Work:
Audits or oversees audits of financial records, business and individual tax returns, electronic data processing systems and/or an organization's activities and operations to ascertain financial status, accuracy of data, efficiency or compliance with laws and regulations.
Guidelines for Class Use/Distinguishing Characteristics:
Positions in this class perform the most complex and highly technical audits and/or supervise professional auditors.
Examples of Work:
(Note: The examples of work listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. The intent of the listed examples is to give a general indication of the levels of difficulty and responsibility common to all positions in this class.)
Conducts on-site reviews check computer room access, disaster recovery procedures and controls of negotiable instruments; reviews controls and implementation procedures and ensures systems are documented.
Supervises audits of varying complexity; schedules audits, assigns work to staff, determines time frames, reviews and approves audit reports and determines priorities of audits.
Reviews disputed audits and coordinates conferences to discuss audit issues and the agency's position with taxpayers and/or their legal representatives.
Assists in the discovery of nonfilers and the selection of tax returns that meet the productivity criteria for audit.
Assists the Office of Attorney General by providing factual information, technical assistance and serving as expert witness on litigated cases.
Makes procedural, legislative and policy recommendations and presents justification for recommendations.
Measures voluntary compliance of taxpayers by the review and analysis of returns filed.
Maintains internal control and followup procedures to ensure field responsibility and taxpayer compliance.
Performs research and analyses of proposed and existing federal legislation.
Supervises and participates in field audits of nonresident and multistate corporations to determine the accuracy and completeness of returns filed and to ensure compliance with South Carolina tax laws; presents audit results to the representatives of the firm being audited; explains proposed adjustments to tax returns and suggests ways of improving accounting procedures to avoid future irregularities and better conform to proper reporting procedures.
Functions as a lead worker during audit examinations.
Writes complex audit reports and reviews the audit reports of other auditors or of an auditing team.
Verifies inventories, cash receipts and disbursement records; reconciles agency accounts.
Audits source documentation submitted from state agencies to ensure all transactions are in accordance with all laws, rules and regulations governing payments.
Conducts highly complex or specialized audits of the accounts of individuals, partnerships, fiduciaries, domestic corporations, banks, savings and loans and insurance companies to verify the accuracy of returns filed and to ensure compliance with South Carolina tax laws.
Reviews assets of companies to ensure clear title and proper evaluations.
Determines adequacy of insurance company reserves; reviews processing of claims and claims practices.
Assists in the development of new or revised tax regulations and procedures.
Recommends to program managers and administrators different staffing patterns, agency policies and procedures, organizational alignments, service delivery methods, equipment usage, storage and inventory controls, internal agency budgetary item classifications, cost center designations, purchasing practices, accounting techniques, space utilization and benefits/cost or other evaluative measures.
Supervises audits of compliance with legislative and administrative requirements, operational audits of the efficiency of agency procedures, practices and controls and program audits of the effectiveness of agency services.
Knowledge, Skills and Abilities:
(Note: The knowledge, skills and abilities listed are not necessarily inclusive of the requirements for every position in the class.)
Knowledge of principles, practices, theories and techniques of accounting, auditing and financial management.
Knowledge of programming languages, system design, computer operations, EDP system adaptations and software applications.
Knowledge of federal and state tax laws and regulations.
Knowledge of laws, rules and regulations governing state agency fiscal operations.
Knowledge of applicable South Carolina statutes and regulations governing insurance operations.
Knowledge Medicaid and Social Services Block Grant programs and policies and federal and state laws and regulations.
Knowledge of security procedures for computer operations and data and disaster recovery procedures.
Knowledge of complex rate setting and reimbursement methodologies.
Knowledge of mathematical and statistical sampling techniques.
Ability to interpret and analyze complex accounting and financial data.
Ability to negotiate effectively with taxpayers, attorneys, Certified Public Accountants, tax managers or other representatives.
Ability to establish and maintain effective working relationships with persons contacted in the course of work.
Ability to train and supervise subordinate personnel.
Ability to communicate effectively.
State Minimum Training and Experience
State Necessary Special Requirements:
(Note: Additional requirements may be applicable for individual positions in the employing agency.)
A high school diploma and professional experience in accounting or auditing.
MUSC Minimum Training and Experience Requirements:
A high school diploma and four years professional experience in accounting or auditing; or a bachelor's degree in accounting, business administration, finance or insurance and two years professional experience in accounting or auditing.
MUSC Physical Requirements: