Auditor II

SARS is seeking highly qualified auditors who are dedicated to maintaining the organisation's standards of service excellence and its core values. Successful candidates will be responsible for conducting a range of impactful audits, focusing on individuals, businesses, and related entities within the small and medium‑sized sector. Possession of a bachelor's degree in accounting, auditing, or taxation, completion of SAICA Articles, or registration as a CA(SA) will significantly enhance your application.

Job Purpose

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

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.

Job Outputs

• 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.
• 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.
• 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.
• 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 elevate enhancements to management on policies and procedures.
• Identify and elevate serious tax offences for potential criminal investigations.
• Identify information required to mitigate audit risks identified and engage taxpayers / tax practitioners for additional relevant information and clarification.
• Manage the efficient progress of the audit and related tax types and / or entities being audited utilising approved systems.
• Prepare and issue relevant communication / reports as required to internal and external stakeholders.
• 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.
• Utilise digital information, systems and tools as they become available to address advanced audit risks.
• Where large data files are required to be downloaded, engage Electronic Forensic Services (EFS) to assist.

Governance

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

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

Compliance Competency

Security Clearance: GOC Confidential

Employment Equity

The Employment Equity policy of SARS will be considered as part of the recruitment and selection process and Persons with Disabilities are encouraged to apply. Successful candidates will be required to undertake an oath of secrecy, pre‑employment screening, case study, pre‑assessment, psychometric assessment and or vetting, and a declaration of private interest. The appointment is also subject to appropriate reference(s) and security clearance where applicable.