Auditor: Level 1 (PIRE) Jobs

Job Purpose

To conduct tax audits across various tax types. The goal is to promote compliance by raising accurate assessments in line with relevant laws.

Education and Experience

Minimum Qualification and Experience Required

• A relevant National Diploma or Advanced Certificate (NQF 6) in Auditing, Taxation, or Accounting, plus 3 years’ experience in a tax audit environment (VAT and PAYE). This includes 1-2 years at a debt service or collection level.

Minimum Functional Experience

• 3 years’ experience in a similar environment.

Job Outputs

Process

• Gather information and prepare reports with recommendations for your area of expertise.
• Use practical knowledge to identify trends and risks in methods, systems, and procedures.
• Communicate interpretations and judgments on work outputs and queries in your specialty.
• Apply policies, practices, standards, procedures, and laws correctly in your work.
• Plan and schedule your activities to improve quality and service delivery.
• Handle process and procedural changes, implement them, and provide guidelines and support.
• Investigate opportunities to optimize operations, processes, products, and risks.
• Use knowledge and judgment to make decisions.
• Access SARS systems and external sources to collect and evaluate risks and compliance.
• Analyze data and evidence, confirm risks, and consider additional risks for the audited entity, across tax types and related entities.
• Conduct audits (plan, execute, finalize) following relevant laws, regulations, policies, and standard procedures using SARS systems.
• Use digital tools, systems, and information to address audit risks, including eCommerce and other digital areas.
• Identify needed information to reduce risks and request it from taxpayers or practitioners.
• For large data files, work with Electronic Forensic Services to specify requirements and risks.
• Manage audit progress using approved systems, note updates in tools like Service Manager or Teammate.
• Prepare and issue reports and communications to internal and external stakeholders.
• Raise accurate assessments on SARS systems according to laws.
• Analyze information from disputes and taxpayer complaints.
• Prepare inputs based on facts and laws, and present to committees like Technical, Understatement, Large Assessment, Objections, or National Appeals.
• Spot new risks for expanding audit scope, other tax types, or related entities, and refer to Case Selection.
• Escalate serious tax offences for criminal investigations, including detailed analysis; you may need to testify in court.
• Suggest improvements to policies and procedures, and provide input to draft policies for tax product areas, Process Design, and Engineering.
• Work with Debt Management during and after audits for optimal collection. Provide financial analysis for recommendations and committees like Debt Committee. Engage taxpayers on debt at audit finalization.
• Assist Account Maintenance with penalty and interest requests, and help Client Service resolve taxpayer issues.
• Engage with Litigation and Dispute Management on legal interpretations; you may testify in civil court.

Governance

• Follow governance and compliance procedures in your area, and report risks.

People

• Build strong relationships with team members, operations managers, and key business players to meet work goals.
• Maintain good relationships with peers and team to achieve objectives.

Finance

• Follow organizational policies to ensure cost-effectiveness and reduce expenses.

Client

• Promote a culture of excellent service that builds positive relationships and allows feedback.
• Understand customer service standards and provide specialist support to meet or exceed expectations.

Behavioural Competencies

• Analysis and alignment
• Analytical thinking
• Accountability
• Conceptual Ability
• Organisational awareness
• Trust
• Respect
• Attention to detail
• Commitment to Continuous learning
• Building sustainability
• Honesty and integrity
• Teamwork

Technical Competencies

• Reporting
• Functional Policies and Procedures
• Financial Accounting
• Operational Audit
• Business Knowledge
• Efficiency Improvement