Forensic Investigator II at The South African Revenue Service (SARS)

Job Purpose

• To collect, secure, and analyse evidence in relation to tax risks associated with syndicated tax and customs offences at an advanced level, with limited to no guidance. This includes conducting complex forensic investigations to identify, prevent, and neutralise illicit activities associated with tax and customs violations.

Education and Experience

Minimum Qualification & Experience Required

• National Diploma / Advanced Certificate (NQF 6) in Accounting, Audit /Forensic Financial Investigations and AND 4 - 5 years' experience in a Tax audit/Forensic Financial Investigations environment.

Minimum Functional Requirements

• Applicable to a specific Audit environment e.g. Tax, Customs or Excise business environments. 

Job Outputs:

Process

• Accumulate information and provide reports with recommendations applicable to area of specialisation.
• Apply practical and applied knowledge and act authoritatively on methods, systems and procedures to identify trends and potential risks.
• Communication of situational interpretation and judgement of work outputs and queries in area of specialisation.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Effectively plan and schedule own activities to continuously improve quality and service delivery in area of specialisation.
• Execute process and procedural change, implement the change and provide guidelines and support related to new requirements as a result of the change.
• Provide specialist input through the investigation of opportunities for operational and process, product and risk optimisation.
• Use practical and applied knowledge and situational judgement to arrive at decisions.
• Plan and conduct forensic tax investigations under limited supervision in support of projects in order to.
• identify and analyze tax-related fraud, evasion, or non-compliance issues through analysing financial information or evidence.
• Prepare and compile reports in respect of investigation outcomes, trends and recommendations.
• Effectively plan and schedule own activities around investigative work allocated within the required timeframe.
• Prepare progress reports documenting findings, conclusions, and recommendations for remedial actions or legal proceedings under maximum guidance.
• Support legal proceedings, including testifying in court regarding forensic report findings and prepare visual aids to substantiate findings.
• Evaluate, collate and analyze information received from various sources to support investigations and projects.
• Plan, conduct and participate in Joint enforcement actions such as, Search and Seizures, Inspections, and apply for preservation orders to prevent dissipation of assets to secure debt risk.
• Prepare and submit a detailed investigation report outlining the key findings, quantifying any financial losses or prejudice, identifying legal transgressions, highlighting recurring patterns or trends, and recommending mitigation measures to enhance SARS systems and processes.
• Manage the end-to-end investigation process for low-complexity tax and customs offence cases involving multiple tax types, with minimal guidance.
• Collect, secure, and compile evidence including digital data, financial records, tax returns, and related documents to identify discrepancies and irregularities, while ensuring full compliance with all applicable legislation throughout the evidence gathering process.

Governance

• Comply to set governance and compliance procedures and processes related to an area of specialisation and continuously identify and escalate risks.

People

• Develop and maintain productive working relationships with peers and team members to achieve predefined objectives.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs costs.

Client

• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.
• Ensure own understanding and adherence to customer service delivery and provide specialist support to meet or exceed customer expectations.

Behavioural competencies

• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Drive for Results
• Persuasion Ability
• Trust
• Respect
• Honesty and Integrity
• Problem Solving and Analysis
• Analytical Thinking
• Attention to Detail
• Organisational Awareness
• Building Sustainability

Technical competencies

• Functional Policies and Procedures
• Reporting
• Analysis and Interpretation of Financial
• Business Knowledge
• Audit Methodology
• Quality Orientation
• Customer Liaison
• Problem Analysis and Judgement
• Planning and Organising
• Business Acumen
• Risk Identification