Specialist: Audit (Syndicated Tax and Customs Crime) – Focused Investigative Audit Jobs

Job Purpose

To conduct advanced audits of high complexity, aiming to promote compliance by raising accurate assessments in line with relevant legislation. Provide technical support to other auditors on matters of various complexity. Use advanced knowledge of tax, corporate, and other legislation to identify tax gaps, avoidance, and evasion schemes, and suggest solutions to minimize tax risks. Identify initiatives and changes to legislation to improve compliance levels.

Education and Experience

Minimum Qualification and Experience Required

• Bachelor’s Degree / Advanced Diploma in Accounting/Audit/Taxation (NQF 7) or equivalent, and 8-10 years’ experience in Tax/Audit/Financial Forensic Investigations, including 3-4 years at operational specialist level.

Or

• Senior Certificate (NQF 4) and 15 years’ experience in Tax/Audit/Financial Forensic Investigations, including 3-4 years at operational specialist level.

Job Outputs

Process

• Analyze a wide range of highly complex transactions across multiple tax types, entities, groups of related entities, or areas of specialization, which may be local or international, to understand tax implications and ensure compliance with relevant legislation.
• Analyze and recommend improvements to specialist systems, procedures, policies, and practices.
• Examine highly complex data and evidence, review identified risks, and consider additional risks related to the audited entity, across tax types or related entities. This may involve specific areas of specialization.
• Conduct audits using new digital tools, methodologies, and advanced technology to address highly complex audit risks, including eCommerce and other digital transactions.
• Engage continuously with Litigation and Dispute management on issues related to legislation interpretation. May require consultation with legal counsel for complex matters and testifying in civil court on highly complex issues.
• Engage with Debt Management for optimal collection of liabilities from audits. Perform detailed financial and cash flow analysis to support recommendations. Discuss debt collection with taxpayers at audit finalization. May involve legal counsel for complex matters.
• Contribute to the efficient use of organizational resources by advising on planning and development of resource plans for areas of specialization.
• Coordinate and provide technical support for resolving disputes and complaints. Analyze complex information from disputes and taxpayer complaints across linked or related entities or specialized projects.
• Coordinate and support the efficient progress of audits for linked or related entities or groups using approved systems.
• Develop a single practice area aligned with operational frameworks and ensure tactical implementation.
• Draw on technical or professional expertise to identify and recommend tactical solutions to defined problems.
• Identify and escalate serious tax offenses for potential criminal investigation, providing detailed analysis of facts and applicable legislation. May involve the National Prosecuting Authority and testifying in criminal court.
• Identify needed changes to legislation with stakeholders and policy owners to close compliance gaps.
• Identify information needed to mitigate advanced audit risks and engage taxpayers, practitioners, experts, or third parties locally and internationally for clarification.
• Identify new and additional highly complex risks for audit scope expansion or referral to Case Selection for new audit profiling.
• Integrate business information, compare, analyze, and produce reports to identify trends, discrepancies, and inconsistencies for decision-making.
• Optimize goal achievement through tactical strategy implementation and improvement of practices, processes, and systems across the internal value chain. Maintain progress notes during audits and review those of other auditors involved in related audits.
• Proactively identify interconnected problems, assess their impact, and develop best-fit solutions and best practices.
• Provide guidance and technical support to other auditors on highly complex matters, including research, training, development, and coaching during audits or disputes.
• Provide input to draft policies and procedures for product areas like different tax types, Process Design, and Engineering.
• Provide inputs and guidance to Account Maintenance on requests for remittance of penalties and interest.
• Raise accurate assessments on SARS systems in line with legislation, ensuring alignment across linked or related entities or projects from a tax perspective.
• Recommend changes to optimize processes, systems, practice areas, and procedures, and implement change and innovation.
• Research to identify highly complex tax risks not addressed by audits or other interventions, referring them to Case Selection for new audit focus areas like industries or tax-specific risks.
• Translate top-down policy, apply modifications to own practice area, and communicate impacts to stakeholders.
• Plan, conduct, and support highly complex advanced audits or projects to ensure compliance with relevant Acts, Regulations, Policies, and Standard Operating Procedures (SOPs).
• Plan for value-added, continuous practice and system improvements to achieve objectives and enhance tactical implementation.
• Prepare and issue detailed, high-level communications or reports to internal and external stakeholders. Ensure coordination and alignment between related audits on tax types, entities, or specializations.
• Prepare inputs based on analysis of facts and legislation, participate in and present to relevant committees. Highlight similar audit treatments for consistency, such as Technical Committee, Understatement Committee, Large Assessment Committee, Objections Committee, or National Appeals Committee.

Governance

• Develop and align governance and compliance policies for own practice area to identify and manage risk exposure and liability.

People

• Integrate new knowledge and transfer skills from formal and informal learning in job execution.
• Provide specialist know-how, support, advice, and thought leadership in area of expertise.

Finance

• Implement and monitor financial controls, cost management, and corporate governance in area of specialization.

Client

• Develop and implement practices that build service delivery excellence and encourage exceptional stakeholder service.
• Participate in the specialist practice community and contribute to organizational knowledge management.
• Provide authoritative, specialist expertise and advice to internal and external stakeholders.

Behavioural Competencies

• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Attention to Detail
• Customer Service
• Expertise in Context
• Honesty and Integrity
• Trust
• Respect
• Problem Solving and Analysis
• Business Knowledge
• Commitment to Continuous Learning
• Coaching and Mentoring
• Computer Literacy
• Building Sustainability
• Drive for Results
• Audit Methodology

Technical Competencies

• Data Collection and Analysis
• Functional Policies and Procedures
• Reporting
• Efficiency Improvement
• Quality Orientation
• Problem Solving and Judgement
• Execute, Implement and Follow Through
• Decisiveness
• Financial Acumen
• Planning and Organising
• Tax Knowledge
• Tax Law

Method of Application

Interested and qualified candidates should apply through the official SARS careers portal.

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