Education and Experience Required: Bachelor's degree in Business Administration, Economics, Accounting or related field with at least eighteen semester hours of accounting from an appropriately accredited institution and one year of experience as a Field Auditor I or equivalent; or an equivalent combination of education and experience.
Knowledge/Skills/Abilities: A thorough knowledge of accounting principles and auditing techniques and the ability to apply these techniques to proprietorships, partnerships, trusts, fiduciaries, and large business entities having multiple divisions or subsidiaries or related entities with varied and complex accounting systems is required. - Considerable knowledge of the revenue laws of North Carolina, the North Carolina administrative code, the divisions' technical advice memorandums and directives, departmental policies, Secretaries' decisions, court decisions, and Attorney Generals' opinions is required to facilitate the examinations for all tax schedules. - Working knowledge of the Internal Revenue Code, and court cases from other states, is necessary. Working knowledge of a variety of accounting systems, including computerized systems, including those peculiar to certain businesses and industries in order to make complex tax determinations is required. - Ability to investigate beyond what is reported on a tax return, or to detect situations where the potential exists for taxes to be understated or expenses/deduction to be overstated, and the ability to recognize potential fraud is required. - Ability to analyze and interpret broad and diverse types of accounting data. Ability, in the absence of records, to apply the appropriate auditing method to reconstruct and develop accounting data to determine tax liability. Ability to determine tax violations of and non-compliance with tax laws, and to detect and explain significant irregularities concerning tax matters. Strong communication and interpersonal skills to interact with staff members and to deal effectively with people in a positive manner is required.