Single Scope Auditor

Job Posting Title Single Scope Auditor

Agency 695 OKLAHOMA TAX COMMISSION

Supervisory Organization Sales & Use/Discovery Desk Audit

Job Posting End Date Refer to the date listed at the top of this posting, if available. Continuous if date is blank.

Note:

Applications will be accepted until 11:59 PM on the day prior to the posting end date above.

Estimated Appointment End Date (Continuous if Blank)

Full/Part-Time Full time

Job Type Regular

Compensation

Salary $62,400

Overview

Single Scope Auditor role within the Audit Services Division. The division conducts single or limited scope audits of businesses and/or individuals to determine compliance with Oklahoma and Federal tax laws and regulations, applying generally accepted auditing principles. Auditors prepare audit reports with documented recommendations while maintaining confidentiality of all tax information.

Job Summary

The Audit Services Division reviews and conducts single or limited scope audits of tax returns. Auditors apply Internal Revenue Code and Oklahoma tax statutes and agency procedures to ensure accuracy and compliance, and prepare audit reports with recommendations for policy or procedural changes.

Duties and Responsibilities

The general functions performed by employees in this job family vary by level, but typically include the following:

• Create, print, review and distribute audit correspondence items.
• Review Internal Revenue and Oklahoma tax statutes.
• Provide written and verbal communication with taxpayers, delivering excellent customer service.
• Other duties as assigned.

Withholding Tax

• Ensure taxpayer compliance with withholding tax statutes and rules by reviewing and auditing withholding tax returns submitted to the Oklahoma Tax Commission.
• Review two areas of non-compliance: under reporting and non-reporting wages or withholding collected by businesses.
• Analyze and audit withholding records, including the withholding return, internal and external withholding reports, OESC data, and compile and submit audit review packets.

Business Tax Desk Audit

• Exemption auditors review sales deducted from total taxable sales to ensure deductions meet Oklahoma Statutes.
• 1099K auditors compare credit card sales to gross sales reported to the IRS to identify noncompliance and under reported sales.
• 4797 auditors compare the sale of tangible personal property reported to the IRS to OTC totals to identify noncompliance and under reported sales.
• Review business tax returns, invoices, sales records, and other financial documents to ensure compliance.
• Analyze and audit bookkeeping, general ledger and financial records, including returns and exemption files, compiling and submitting audit review packets.

Gross Production

• Compare tax returns with information from outside sources to identify noncompliance and potential deduction irregularities in oil and gas production.
• Analyze and audit gross production records, including the gross production tax return and related reports, compiling audit review packets.

Voluntary Disclosure Program

• Review taxpayer applications and documentation, including returns, exemptions, financial documents, invoices, and court cases.
• Create and review VDA contracts; coordinate with division leadership and Legal on contract reviews; present VDA cases to Commissioners when necessary.

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

• Written and verbal communication
• Excellent customer service
• Interpersonal communication and relationship management
• Prioritization
• Problem solving and critical thinking
• Proficiency with various software applications

Ability to

• Review and analyze accounting records and business practices
• Prepare audit work papers, reports and recommendations
• Establish and maintain effective working relationships
• Communicate effectively
• Work independently with limited instruction
• Complete various types of audits and required reports; understand and execute complex auditing procedures
• P…