Auditor II x2 - South African Revenue Service (SARS)

Job Purpose

To conduct advanced audits with the aim of influencing compliance through raising accurate assessments in line with relevant legislation.

Job Outputs:

Process

• Accumulate information and provide reports with recommendations applicable to area of specialisation. 
• Analyse data / evidence, review and confirm identified risks and consideration of additional risks which may relate to the entity being audited, across tax types, across related entities etc.
• Analyse information provided at dispute stage and taxpayer complaints logged.
• Analyse transactions across multiple tax types and / or entities and / or groups of related entities with the aim of understanding the tax implications thereof.
• Apply practical and applied knowledge and act authoritatively on methods, systems and procedures to identify trends and potential risks.
• Be involved in research to identify tax risks that may not have been addressed effectively through audit or other interventions. These risks will be referred to Case Selection which may lead to the identification of new audit focus areas e.g. industry, tax specific risks etc.
• Communication of situational interpretation and judgement of work outputs and queries in area of specialisation.
• Conduct advanced audits (plan, execute, finalise) in line with relevant Acts / Regulations / Policies / Standard Operating Procedures (SOPs) using SARS systems.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Effectively plan and schedule own activities to continuously improve quality and service delivery in area of specialisation.
• Engagement during and after the audit with Debt Management aimed at optimal collection on liabilities raised through the audit. Provide support by conducting a financial analysis to support the recommendations which may be used to determine the optimal collection of liabilities and / or to support this view at various committees e.g. Debt Committee. Engage the taxpayer regarding the collection of debt at the finalisation stage of the audit.
• Engagement with Client Service to resolve issues escalated by taxpayer and requiring direct intervention and contact by the auditor to address the issues raised by the taxpayer. The auditor may or may not have been involved in an audit of the matter escalated but called upon to assist due to the available experience and expertise.
• Engagement with Litigation and Dispute management during and post the audit process to address issues relating to the interpretation of relevant legislation e.g. tax, legislation relating to companies etc. This engagement will take cognizance of the outcomes of similar matters, tax court cases and civil court outcomes. The auditor may be required to testify in a civil court.
• Execute process and procedural change, implement the change and provide guidelines and support related to new requirements as a result of the change.
• Identify and escalate enhancements to management on policies and procedures. Auditors are also requested to provide inputs to draft policies and procedures to the product areas e.g. different Tax Types product areas, Process Design and Engineering, etc.
• Identify and escalate serious tax offences for potential criminal investigations. Escalation to include a detailed analysis of the facts together with the applicable tax legislation. The Auditor may be required to testify in a criminal court.
• Identify information required to mitigate audit risks identified and engage taxpayers / tax practitioners for additional relevant information and clarification.
• Identify new and additional risks for audit scope expansion, identification of new risks relating to other tax types and related entities for referral to Case Selection for profiling for new audit interventions.
• Manage the efficient progress of the audit and related tax types and / or entities being audited utilising approved systems. Prepare system notes of progress and outcomes as required and maintain during the audit process, e.g. Service Manager, Teammate.
• Navigate and extract relevant information from SARS systems and external sources to collect and evaluate risks and compliance to relevant legislation.
• Prepare and issue relevant communication / reports as required to internal and external stakeholders. Ensure that communication is coordinated and aligned between related audits be it tax types or at an entity level.
• Prepare inputs based on analysis and interpretation of facts and legislation, participate and present to relevant Committee. Highlight treatment of audits of similar nature to the relevant Committee to ensure consistent treatment. i.e. Technical Committee, Understatement Committee, Large Assessment Committee, Objections Committee, National Appeals Committee.
• Provide specialist input through the investigation of opportunities for operational and process, product and risk optimisation.
• Raise accurate assessments on SARS systems in relation to relevant legislation.
• Supply inputs to Account Maintenance on remittance of penalty and interest requests.
• Use practical and applied knowledge and situational judgement to arrive at decisions.
• Utilise digital information, systems and tools as they become available to address advanced audit risks. This may include eCommerce transactions and other digital risks.
• Where large data files are required to be downloaded, engage Electronic Forensic Services (EFS) to assist. Detail the data required and the risks, to contribute to the identification of required data files and/or additional data.

Governance

• Comply to set governance and compliance procedures and processes related to an area of specialisation and continuously identify and escalate risks.

People

• Develop and maintain productive working relationships with peers and team members to achieve predefined objectives.

Finance

• Adhere to specified policies, standards, legislation, and procedures to prevent wastage on resources, unauthorised expenditure and wasteful expenditure and report violations.

Client

• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.
• Ensure own understanding and adherence to customer service delivery and provide specialist

Education and Experience

Minimum Qualification & Experience Required 

• National Diploma / Advanced Certificate (NQF 6) in Accounting/Auditing/Taxation AND 4 years' experience in a tax audit environment.

Behavioural competencies

• Accountability
• Analytical Thinking
• Attention to Detail
• Commitment to Continuous Learning
• Conceptual Ability
• Customer Service
• Drive for results
• Expertise in Context
• Fairness and Transparency
• Honesty and Integrity
• Organisational Awareness
• Respect
• Trust

Technical competencies

• Audit Methodology
• Business Knowledge
• Business Writing Skills
• Computer Literacy
• Data Collection and Analysis
• Efficiency improvement
• Execute, Implement and Follow Through
• Functional Policies and Procedures
• Operational Audit
• Planning and Organising
• Problem Analysis and Judgement
• Reporting
• Tax Knowledge
• Tax Law