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Job Description

AUDITOR INTERN

(Non-classified)

JOB CODE 03300

Effective Date:	05/93A

DISTINGUISHING FEATURES OF THE CLASS:

The fundamental reason this classification exists is to develop professional competence as an auditor while working under the guidance and supervision of fully trained Senior Tax Auditors and the Tax Audit Supervisor. Auditor Interns initially perform relatively simple tasks in support of Senior Tax Auditors performing audits to determine the tax liability of private commercial enterprises. Assigned duties increase in scope and difficulty as the Auditor Intern demonstrates ability to perform such duties. Auditor Interns work under the close supervision of a Tax Audit Supervisor, and performance is evaluated on the basis of progress in the development of professional competence. The incumbent works with increasing independence as professional competence is gained.

ESSENTIAL FUNCTIONS:

• Participates in a structured on-the-job training program and learns to interpret and apply Generally Accepted Accounting Principles and Generally Accepted Auditing Procedures in the conduct and completion of audit work;
• Compiles spreadsheets, audit notes and analyses which meet established standard policy requirements and procedures;
• Estimates City Privilege and Use Tax liability from taxpayer records or other available information;
• Observes, compares, and reviews financial records of businesses to determine compliance with the Phoenix City Privilege and Use Tax Code;
• Organizes detailed financial data (i.e., summarizes total gross revenue and deductions by classification, and identifies and segregates exceptions to full compliance with the tax code using samples of source documents);
• Attends meetings or works at the taxpayer's business location (or the taxpayer's appointed representative's location) to compile financial information from the taxpayer's records;
• Follows and documents the audit trail in the audit file for each assigned audit;
• Writes audit findings and conclusions summaries considering condition, cause and effect;
• Examines and verifies accuracy of bookkeeping records such as invoices, sales journals, general ledgers, bank statements, and inventory entries;
• Searches records to identify entries critical to tax liability or procedural propriety as it relates to internal controls and conformance to tax laws;
• Demonstrates continuous effort to improve operations, decrease turnaround times, streamline work processes, and work cooperatively and jointly to provide quality seamless customer service.

Required Knowledge, Skills and Abilities:

Knowledge of:

• Generally Accepted Accounting Principles.
• Generally Accepted Auditing Standards and Procedures.

Ability to:

• Learn job-related material primarily through oral instruction and observation to effectively perform job duties. This learning takes place mainly in an on-the-job setting.
• Communicate orally in the English language with taxpayers, co-workers, and the public in face-to-face one-to-one settings, using a telephone, or in group settings.
• Produce written documents in the English language with clearly organized thoughts using proper sentence construction, punctuation, and grammar to write letters and notes for audit files.
• Comprehend and make inferences from written material in the English language such as taxpayer records, hearing rulings, tax codes, and policy statements.
• Learn to apply Generally Accepted Auditing Procedures in the conduct and completion of audit work.
• Follow written and oral directions.
• Enter data or information into a terminal, PC, or other keyboard device to prepare spreadsheets, or to access information from Tax and License Registration System.
• Work cooperatively with other City employees, taxpayers, and the public.
• Work safely without presenting a direct threat to the self or others.
• Make precise arm-hand positioning movements and maintain static, continuous or repetitive arm-hand position to operate microfilm readers/printers, microfiche readers/printers, computers and other similar office equipment.
• Move objects such as laptop computers and taxpayer records weighing less than 25 pounds long distances (more than 20 feet).

Additional Requirements:

• Some positions require the use of personal or City vehicles on City business. Individuals must be physically capable of operating the vehicles safely, possess a valid driver's license and have an acceptable driving record. Use of a personal vehicle for City business will be prohibited if the employee is not authorized to drive a City vehicle or if the employee does not have personal insurance coverage.
• Some positions will require the performance of other essential and marginal functions depending upon work location, assignment, or shift.

ACCEPTABLE EXPERIENCE AND TRAINING:
A bachelor's degree in accounting, business, finance, or a related field. Other combinations of experience and education that meet the minimum requirements may be substituted.