Employer:

City of Baton Rouge East Baton Rouge Parish

Department:

Finance: Audit Research and Selection

Employment: Date: January 2015 Present

Supervisor:

Mary Hirezi-Harb, Chief Auditor, CPA, CIA, CTE

Job Title:

Assistant Auditor

Job Duties:

Research:
o Review various sources to locate new businesses within East Baton Rouge Parish.
o Search audit history to determine when/if an audit has recently been performed for the business.
o Collect all data necessary to submit an audit request to the Chief Auditor.
o Submit request for approval, and, upon approval, begin the audit process:
Audit:
o Create the audit file to include the audit request form, taxpayer profile, payment history, and any
other relevant information.
o Contact the taxpayer and inform him/her of the audit.
o Send a letter of intent, which also includes a list of requested documents, to the taxpayer via mail
and e-mail.
o Maintain contact with the taxpayer by informing them when documents are received and
additional information is needed.
o Analyze documents:
Chart of Accounts:
Review and select which accounts are relevant to the audit.
Request detailed general ledgers for the selected accounts.
General Ledgers:
If received in PDF format, convert to Excel format.
Review general ledgers for expense accounts and select invoices to request for use
as a sample.
Depreciation Schedule:
Reconcile to fixed asset invoices and general ledgers to ensure all fixed assets are
listed.
Fixed Asset invoices:
Review for accuracy of applied tax treatment and enter discrepancies into import
spreadsheet under proper issue code(s).
Reconcile to general ledgers for appropriate account.
Expense invoices:
Review for accuracy of applied tax treatment and enter discrepancies into import
spreadsheet under proper issue code(s).
Reconcile to general ledgers for appropriate account

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Transaction-level, daily, and monthly sales reports generated by the P.O.S. system:
Analyze data by creating schedules within Excel.
Utilize various Excel functions (pivot tables, index/match, and v-lookup
functions) to identify discrepancies between taxes collected and taxes reported.
Enter discrepancies into import spreadsheet under proper issue code(s).
Submit findings (working papers) to Senior Auditor for review.
Make revisions to working papers if necessary.
Submit to Chief Auditor for final approval.
E-mail and mail signed copies of the working papers and all relevant schedules to the taxpayer.
Respond to any disagreements the taxpayer may have with the working papers.
Revise, submit for approval, and send revised working papers to taxpayer.
Receive acceptance of working papers and payment from the taxpayer.
Compile the final report and close the audit.