Auditor II (Auditor) Houston, TX

GENERAL DESCRIPTION:

Performs moderately complex (journey-level) auditing work. Field auditor position with duties to include conducting audits, complaint investigations, inspections, education initiatives, and marketing practices. Work involves examining records of corporations, partnerships, and sole proprietors to assure legal and regulatory compliance with applicable statutes and rules of procedures, and to establish tax and fee liabilities. Works under limited supervision of the Regional Audit Manager or Assistant Regional Audit Manager, with considerable latitude for the use of initiative and independent judgement.

Must complete New Auditors Training Program within the first year of employment and be willing to complete division or agency on and off-site training as required to enhance job-related skills to include the New Auditor’s Academy and Auditor In-Service as scheduled.

% of Time

ESSENTIAL JOB FUNCTIONS (EJFs): 

60%

Evidence Custodian:

• Maintains chain of custody on all items checked into temporary, overflow, and permanent evidence.
• Properly tags, inventories, and accounts for agency seized and purchase of evidence items for the region. 
• Maintains the evidence rooms in accordance with the Audit and Enforcement procedure manual.
• Properly documents, enters, safeguards of agency seized property and purchase of evidence items in accordance with evidence (SAPE) procedures manual. 
• Properly disposes of seized and purchase of evidence inventory once dispositions have been researched and verified.
• Works closely with Enforcement to ensure all paperwork is reconciled with items being submitted into evidence and all items are properly documented on seizure forms.
• Data entry of all received evidence into the SAPE system within the time frame identified in the procedures manual.
• Maintain accurate account of all inventories issued back out to Enforcement for testing.
• Conducts annual audit with Regional Audit Manager or Assistant Manager of inventory in both the liquor and non-liquor evidence rooms.
• May testify in court on chain of custody as needed.
• May offer in-house training to auditors or enforcement personnel as needed.
• Attends annual Evidence Custodian training off-site.

Other duties as assigned.

25%

Auditing - (Excise/ Food & Beverage/Local Distributors)

• Conducts entry level assigned tax, fee, and regulatory audits in a timely manner with minimum errors and supervision.
• Follows audit procedures manuals, code & rules requirements. 
• Recognizes and adequately documents audit discrepancies noted and takes appropriate action based on the audit procedures manual.
• May audit business records of potential applicants to establish bonding liability and qualification to hold permit or license as assigned.

5%

Inspections / Investigations

• Assists senior auditing staff with the development of complex administrative cases. Involves developing fact base case narratives.
• Assists in promoting voluntary compliance and public safety by assisting in performing complaint-based investigations relating to regulatory and public safety issues.
• Conducts various types of physical inspections of licensed locations for compliance with the Alcoholic Beverage Code and Rules.
• May assist senior staff in reviewing licensing files and evaluate internal business entity structures related to complaint-based investigations.
• May assist senior auditors prepares legally acceptable statements or affidavits.
• May assist senior auditors with investigations involving the Enforcement Division, Licensing Division, Tax & Marketing Division, and Marketing Investigations Unit of the Audit & Investigations Division.

5%

Marketing Practices & Education Initiatives:

• Handles routine marketing practices questions related to the alcoholic beverage code and rules (telephone, emails, and counter).
• Interprets and applies marketing advisories, code, and rules.
• Assists with education initiatives involving members of the alcohol industry, public schools/colleges, and public/civic organizations.

5%

Preparation of statistical reports / Time Management Skills / Other Duties: 

• Properly documents daily, weekly, and monthly reports related to travel and daily work activities. 
• Assists with the agency licensing process by conducting new location inspections and works with a senior auditor to furnishing applicant(s) with information concerning their respective type of permit or license and informing them of their responsibilities under the law. 

MINIMUM QUALIFICATIONS: 

Education:

Option 1

Graduation from an accredited four-year college or university with major coursework in accounting, finance, management, or marketing. Experience and education may be substituted for one another.

AND

At least 12 hours of accounting, auditing, and finance; six (6) of which must be in accounting.

(NOTE: Legible copy of transcript(s) showing degree and accounting hours and/or proof of course enrollment must accompany application for employment consideration).

Option 2

Associate’s degree in a business-related field (marketing/finance/accounting/management). At least 9 hours of accounting, auditing, or finance; six (6) of which must be in accounting.

(NOTE: Legible copy of transcript(s) showing degree and accounting hours and/or proof of course enrollment must accompany application for employment consideration).

AND

With associate’s degree, two (2) years’ full-time work experience in accounting, auditing or extensive financial investigations involving business records.

Preferred Qualifications: 

Work experience in auditing/investigations is preferred. 

NOTE:

• Must possess a valid Texas Driver License, a clear driving record, and a vehicle capable of transporting two individuals. If out of state, must obtain Class C Texas Driver’s License within six weeks of job acceptance.
• Must complete New Auditors Training Program within the first year of employment and be willing to complete division or agency on and off-site training as required to enhance job-related skills to include the New Auditor’s Academy as scheduled.
• Due to budgetary constraints, travel may be limited, and assignments/projects will require virtual completion via Microsoft Teams or other platforms/applications as necessary.
• During the probationary and training period, telework is granted on case-by-case basis.

KNOWLEDGE, SKILLS, AND ABILITIES: 

Knowledge, skills and abilities should directly support the essential job functions. Knowledge is an understanding of facts or principles relating to a particular subject area. Skill is the application of knowledge resulting from the development of basic abilities through formal training and practical experience. Ability relates to the capacity in a general area that may be utilized to develop detailed, specific skills. 

Knowledge

• Knowledge of accounting and auditing methods and systems; generally accepted auditing standards and procedures; and computer technology principles, terminology, programming, and automated systems.
• Knowledge of accepted business practices and office procedures involves providing services to internal and external customers.
• Thorough knowledge of spelling, punctuation, and grammar.
• Working knowledge of tax law and audit procedures.
• Working knowledge of accounting methods and systems, and of generally acceptable auditing standards and procedures.

Skills

• Skill in the use of personal computers, preferably Windows and Microsoft products to include Word, Excel, Outlook, and PowerPoint.
• Skill in performing mathematical, statistical, and financial calculations.
• Skill in collecting, analyzing, and documenting research data.
• Time management and multi-tasking skills.
• Collaboration, team participation, and task-oriented skills.

Abilities

•  Ability to read, comprehend and apply agency's philosophy, policies, and procedures. 
• Ability to analyze, evaluate and summarize a large volume of financial records. 
• Ability to evaluate documents for accuracy and conformance to accounting standards and legal requirements. 
• Ability to maintain, secure and protect confidential, sensitive, or secured information or goods. 
• Ability to learn moderately complex technical issues and maintain complex records. 
•  Ability to take direction and accept constructive criticism. Ability to communicate effectively both orally and in writing. 

REGISTRATION, CERTIFICATION OR LICENSURE:

• Possess a valid Texas driver’s license.
• Applicable Certifications Supported: Certified Public Accountant (CPA), Certified Financial Analyst (CFA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE).
• Additional certifications may be required to be registered, certified, or licensed in a specialty area.

PHYSICAL REQUIREMENTS AND/OR WORKING CONDITIONS:

This position functions in a standard office environment. Must be able to move around the office to access filing cabinets, office equipment and move up to 20 pounds. Must be able to communicate and exchange information via phone, computer, in person and via electronic media. Must be able to perform repetitive use of a keyboard at a workstation.  Must be able to work with overlapping deadlines.

This position is expected to work in the office but may be eligible for situational or hybrid telework schedule upon completion of an initial probationary period. For teleworking, must have a secure, dedicated workspace with internet service, ability to maintain a reliable consistent work schedule and be available for meetings and group collaboration via Microsoft Teams or other platforms/applications during regular business hours.