Auditor III (Auditor) Houston, Texas

GENERAL DESCRIPTION: The general description should briefly state the purpose of the position in less than a paragraph and should not restate the functions:

Performs highly complex (senior-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 as scheduled.

% of Time

ESSENTIAL JOB FUNCTIONS (EJFs): 

The list of essential job functions is not exhaustive and may be supplemented as necessary. A job function may be considered essential if the function is the basic reason the position exists.     Generally, employees should not have more than 5 categories of EJF essential functions. List all essential functions below and provide an estimate of the percentage of time spent performing the function.

60%

Auditing - (Excise/Food & Beverage/Private Club/Local Distributors/ Direct Shipper)

• Conducts 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 take appropriate action based on audit procedures manual.
  • May audit business records of potential applicants to establish bonding liability and qualification to hold permit or license.

20%

Inspections / Investigations

• Develops administrative cases for cash and credit law under limited supervision.
• Assists senior staff with the development of complex administrative cases and may assist in case settlement. 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 review licensing files and evaluate internal business entity structures related to complaint-based investigations.
  • Prepares legally acceptable statements or affidavits.
  • May assist with investigations involving the Enforcement Division, Licensing Division, Tax & Marketing Division, and Marketing Investigations Unit of the Audit & Investigations Division.

10%

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.
• Analyzes and resolves marketing issues related to large festivals involving sponsorship and/or third-party promotions.
• 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, monthly reports related to travel and daily work activities. 
• May assist with the processing and issue of temporary permits/licenses. 
  • Assists with the agency licensing process by conducting new location inspections, interview and furnishing applicant(s) with information concerning their respective type of permit or license and informing them of their responsibilities under the law. 

5%

Property Management/Seized Property as necessary:

• Properly tags, inventories, and accounts for agency assets. 
• Properly documents, enters, safeguards and disposes of agency seized property and purchase of evidence items in accordance with evidence (SAPE) procedures manual. 
• Other duties as assigned. 

MINIMUM QUALIFICATIONS: Refer to the state classification plan and TABC HR for standards and guidance.

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

Associates 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 Associates 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 involved in 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:

Describe the physical and working requirements. Reminder these are necessary for FMLA and accommodations.

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.