Auditor – Post Clearance Audit

JOB PURPOSE

Under the direct supervision of the Supervisor, the Auditor is responsible for:

• Conducting post-clearance audits to ensure that all values are accurate for duty purposes and compliance with all requirements of the Customs Act and relevant local and international conventions.
• Facilitating the speedier movement of legitimate goods and other items in and out of the country by integrating with the Agency-wide risk management system for selective controls at the border and faster clearance of goods.
• Optimising revenue by maximising voluntary compliance and assisting importers/exporters in reducing future errors to ensure that correct duties and taxes are declared and paid on goods and other items imported and exported.
• Maintaining an effective deterrent against persons committing customs offences and thereby optimise revenue declared and collected and the protection of society.
   

KEY RESPONSIBILITIES

Technical/Professional Responsibilities

• Supports the Supervisor Post Audit in implementing audit programmes in post-clearance audits to verify values presented by importers by:
• Conducting pre-audit research and planning to determine audit cases to be pursued, including case assignment for Audit Team members.
• Preparing audit reports, drafts and related working papers and other supporting documentation to present findings, logic and soundness of audit conclusions and feasibility, and suitability of recommendations for remedial action, including changes in programming direction, method procedures and practices.
• Discussing audit findings and details of assessments with importer representatives and importers audited to obtain agreement with the importer in principle on the amount assessed.
• Maintaining current and complete audit files with audit working papers for the PCAU – Post Clearance Audit Unit to identify all persons audited as well as those committing breaches
• Making recommendations on such matters as seizures of books and records, prosecution action, frequency of audits, and the need for concurrent audits of related businesses.
• Contributing to evaluating management procedures and operations to ensure the organisation operates as efficiently as possible while remaining within established corporate policies and government regulations.
• Assisting in the conduct of special investigations as directed.
• Carrying out audits or spot checks of In-bond Warehouses, displays centres, along with Bonded Warehouses to ensure that regulations governing their operations are being observed and to report on any deviations from the approved laws, rules, regulations, and policies; and,
• Where necessary, executing search warrants under the relevant sections of the Customs Act to enforce the production of documents from Importers/Brokers.
• Participates in internal review and appeals deliberations to address client requests for review of assessment arising from post-clearance audit, with the necessary measures for further referral to the Revenue Appeals Division and the Revenue Court.
• Liaises with the public, clients, and stakeholders on customer service issues.

Customer Service Responsibilities

• Maintains customer service principles, standards and measurements;
• Identifies and incorporates the interests and needs of customers in business process design;
• Ensures critical success factors are identified and meet expectations.

Other Responsibilities

• Performs all other duties and functions as may be required from time to time.
• May be required to provide witness statements, attend court proceedings, and give evidence.
• Complies with Health & Safety Policies & Procedures.

REQUIRED COMPETENCIES

Core

• Strong analytical, negotiating, and investigative skills
• Strong planning and organising skills.
• Excellent technical communication and human relations skills.
• Strong personality and the ability to function under hostile circumstances.
• Ability to display high levels of confidentiality, integrity, and professionalism.
• Ability to communicate, interact and work effectively and cooperatively with all people, including those from diverse ethnic and educational backgrounds.
• Ability to interpret confidently and appropriately and apply various guidelines and laws to varied, complex problems.
• Strong interviewing techniques.
• Sound oral and written communication skills.
• Good interpersonal and customer service skills.
• Keen attention to detail and accuracy.

Technical

• Expert knowledge and understanding of classification and valuation principles and practices.
• Strong report writing skills
• Expert knowledge of banking and other financial institutions’ practices and documentation.
• Sound knowledge and proficiency in applying audit methods, procedures and techniques, and customs entry examinations.
• Sound knowledge and understanding of local and international commercial trade practices and documentation.
• Well-developed IT skills, with the capacity to audit computerised accounting operations.
   

MINIMUM REQUIRED EDUCATION AND EXPERIENCE

• First degree in Accounting, Public Administration or Business Management with an emphasis in Auditing/ Accounting or equivalent qualification

OR

• Successful completion of CAT Level 3/ACCA-AAT Level 3/ACCA Level 2
• Tax Audit and Revenue Administration (TARA) Post Graduate Diploma.
• Three (3) years of experience in an operational position, including experience in applying the Customs Act and related legislation.
• Specialized knowledge and training in customs administration and operations.
• Specialized knowledge and training in taxation, auditing, and risk management techniques

SPECIAL CONDITIONS ASSOCIATED WITH THE JOB

• Work will be conducted in an office with standard office equipment and specialised software.
• The environment is fast-paced, with ongoing interactions with critical stakeholders and meeting tight deadlines, resulting in high degrees of pressure on occasions.
• May be required to travel locally and overseas to represent the Agency at conferences, seminars, and meetings.
• May be required to work beyond regular working hours.
• May be required to conduct audits at importer premises and other relevant agencies.
• High degree of travelling required (>50%) island-wide to conduct audits and investigations within the region of responsibility.
   

Only shortlisted candidates will be contacted by HRMD