2/16/90 B

This is the third and supervisory class in the Interstate Auditor series which is responsible for directing audits of interstate corporations subject to all taxes administered by the Department of Taxation. Duties include developing operational procedures, coordinating the work of auditors, and providing technical supervision and staff development. The work also involves reviewing and approving complex audit reports which identifies tax difficulties and recommends penalties according to state and federal tax laws and regulations. This class is distinguished from the Interstate Auditor Senior by its responsibility to supervise a staff of Interstate Auditors who operate from the central office or from an out-of-state location.

Complexity of Work: Performs work of considerable difficulty in directing the conduct of the most complex audits performed by the agency. The complexity derives from the size of the organizations audited, the diversity of accounting systems encountered, and the consideration which must be given to the tax structures of other states and the federal government. The organizations audited typically have sophisticated and specialized accounting staffs and operate in several or all states. Planning and oversight are complicated by geographic dispersal of the staff and because all auditors perform their work outside the agency's offices. Develops performance standards and reporting systems in order to advise management of problems and trends in the collection of revenue. Provides specialized advice and guidance to auditors on the auditing of multi-state corporations.

Supervision Given: Supervises Interstate Auditors Senior and Interstate Auditors who conduct their work in the offices of corporations being audited. Part of the supervised staff is permanently stationed outside Virginia. Work is reviewed by scanning audit reports to determine adherence to regulations and procedures and the soundness of the conclusions reached.

Supervision Received: Receives general direction from a State Tax Assistant Division Director. Independently plans and schedules work, supervises subordinates, and interprets audit policy. Assists in formulating the agency's integrated audit plan. Work is reviewed in terms of meeting expected results.

Scope: Affects the collection of revenues from corporations with multi-state operations, cooperates in the formulation of agency-wide audit procedures, and contributes to the development of divisional policy.

Impact of Actions: Supervises the auditing of those who pay the largest amounts of money to the Commonwealth. Errors committed in the conduct of the interstate audit program, would result in a great loss of revenue to Virginia, and have the potential to gain or lose the goodwill of taxpayers and to involve the Commonwealth in controversy and litigation.

Personal Contacts: Frequent external contact with senior corporate officials in order to discuss audit findings. These discussions often lead to the assessment of taxes and penalties. Frequent external contact with accountants, attorneys, and the general public in order to explain tax laws and procedures. Frequent internal contact with other department personnel in order to coordinate intra-agency activities. Less frequent external contact with officials from other states and the federal government in order to exchange information.

Knowledge: Comprehensive knowledge of auditing and accounting practices and principles and of Virginia and federal tax laws. Considerable knowledge of management principles and practices, especially those needed by line managers whose responsibilities include budgeting, supervision, and work scheduling. Working knowledge of the operation of computer accounting and auditing applications, and of interviewing techniques.

Skills: None identified for this class.

Abilities: Demonstrated ability to supervise the work of others; to provide training and guidance; to plan work; to read and interpret complex reports, rules, and laws and to explain them to others orally and in writing; and to maintain composure in an adversarial situation.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in business administration, accounting or a related field.

Level and Type of Experience: Progressively responsible experience in an auditing environment which included the interpretation of tax laws applicable to corporations and the supervision of the professional work of others.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class has been revised due to the Classification Review/Specification Update Program, effective February 16, 1990.