Conducts on-site reviews. Checks computer room access, disaster recovery procedures and controls of negotiable instruments. Reviews controls and implementation procedures and ensures systems are documented. Supervises audits of varying complexity; schedules audits, assigns work to staff, determines time frames, reviews and approves audit reports and determines priorities of audits. Reviews disputed audits and coordinates conferences to discuss audit issues and the agency's position with taxpayers and/or their legal representatives. Assists in the discovery of non-filers and the selection of tax returns that meet the productivity criteria for audit. Assists the Office of Attorney General by providing factual information, technical assistance and serving as expert witness on litigated cases. Makes procedural, legislative and policy recommendations and presents justification for recommendations. Measures voluntary compliance of taxpayers by the review and analysis of returns filed. Maintains internal control and follow-up procedures to ensure field responsibility and taxpayer compliance. Performs research and analyses of proposed and existing federal legislation. Supervises and participates in field audits of nonresident and multistate corporations to determine the accuracy and completeness of returns filed and to ensure compliance with South Carolina tax laws. Presents audit results to the representatives of the firm being audited; explains proposed adjustments to tax returns and suggests ways of improving accounting procedures to avoid future irregularities and better conform to proper reporting procedures. Functions as a lead worker during audit examinations. Writes complex audit reports and reviews the audit reports of other auditors or of an auditing team. Verifies inventories, cash receipts and disbursement records; reconciles agency accounts. Audits source documentation submitted from state agencies to ensure all transactions are in accordance with all laws, rules and regulations governing payments. Conducts highly complex or specialized audits of the accounts of individuals, partnerships, fiduciaries, domestic corporations, banks, savings and loans and insurance companies to verify the accuracy of returns filed and to ensure compliance with South Carolina tax laws. Reviews assets of companies to ensure clear title and proper evaluations. Determines adequacy of insurance company reserves. Reviews processing of claims and claims practices. Assists in the development of new or revised tax regulations and procedures. Recommends to program managers and administrators different staffing patterns, agency policies and procedures, organizational alignments, service delivery methods, equipment usage, storage and inventory controls, internal agency budgetary item classifications, cost center designations, purchasing practices, accounting techniques, space utilization and benefits/cost or other evaluative measures. Supervises audits of compliance with legislative and administrative requirements, operational audits of the efficiency of agency procedures, practices and controls and program audits of the effectiveness of agency services.