10/01/89 B

This is the second and advanced level class in a series which audits multi-state corporations in order to determine their liability for all taxes administered by the Department of Taxation. Duties include performing audits of interstate corporations, advising others in conducting such audits, and evaluating their work. This class is distinguished from the Interstate Auditor by the Auditor Senior's responsibility to review and approve auditors' work and to evaluate their performance. It is distinguished from the Interstate Audit Supervisor by the latter's responsibility to manage the Interstate Audit program and to supervise all its positions.

Complexity of Work: Performs work of considerable difficulty by conducting the more complex audits encountered by the department. The complexity derives from the size of the organizations audited, the breadth of corporate activity, the diversity of accounting systems encountered, the requirement to consider the taxes of other states and the federal government, and the sophistication and specialization of the accounting staffs encountered. The complexity is further heightened by the requirement to assign work to lower level auditors by considering target objectives, locales, and itineraries; to review it for accuracy; to evaluate the performance of others; and to give technical guidance to them in unusual situations. Incumbents must learn new procedures thoroughly so then can apply them and instruct others in their use.

Supervision Given: Exercises a leadership role by ensuring new workers are oriented, instructing established workers in new methods, assigning audit cases, answering difficult technical questions, and reviewing work for accuracy and conformity to rules to approve assessments against taxpayers.

Supervision Received: Receives direction from the Interstate Audit Supervisor. Audits and oversights are performed independently according to technical and administrative guidance received through personal conferences, memoranda, and published guidelines. Instructions given to these positions cover the criteria used to identify audit candidates, the number of cases to be audited, and the estimated revenue expected from activities. Guidance is also provided on request when very unusual situations are encountered.

Scope: Manages an audit case load that affects corporations throughout the country, assigns cases to other auditors, and reviews their accomplishments according to objectives and standards set by the program manager.

Impact of Actions: Through auditing bus1nesses, contributes substantial revenues to the Commonwealth by reviewing the accuracy of others performing similar work. The positions in this class have the potent1al to ga1n or lose revenues and the goodwill of taxpayers, and may involve the Commonwealth in controversy and 1itigation.

Personal Contacts: Frequent external contact with sen10r corporate officials in order to discuss audit findings; and with accountants, attorneys, and the public in order to explain tax laws and procedures.

Knowledge: Considerable knowledge of accounting and auditing principles and procedures, Virginia and federal tax laws, and of financial records, statements, and schedules. Working knowledge of personal computers as used in accounting and auditing and of leadership principles and practices.

Skills: None identified for this class.

Abilities: Demonstrated ability to gather data through interviewing techniques, examining written records, and observing phys1cal environments; to compile findings and to report them orally and in writing; and to maintain composure in all situations and to communicate amiably with co-workers and the public.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

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

Level and Type of Experience: Experience in an accounting or auditing environment which included tax auditing.

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

This class was established to recognize leadership assignments in the work area, effective October 1, 1989.