Texas Department of Licensing and Regulation

Working title: Auditor

Class title: Auditor II/Auditor III  

Posting No.: 1103-26                                

Opening Date: 11/19/2025

LOTTERY & CHARITABLE BINGO DIVISION               

Closing Date: Open Until Filled

Location: 13101 Northwest Fwy, Suite 150, Houston, TX 77040

Class Code: 1046/1048

FLSA: Professional-Exempt

Salary Group/Salary: B21, $54,278.04; B23, $61,184.04 – $64,800/yr.

Division: Charitable Bingo

Number of positons: 2

General Description

Auditor II

Performs moderately complex (journey-level) bingo audit work.  Work involves examining, investigating, and reviewing records, reports, financial statements, information systems, and management practices, performing inspections to ensure compliance with state statutes and internal policies and procedures, and conducting audits for program economy, efficiency, and effectiveness.  Works in a manner that exemplifies and supports the agency’s core values of integrity, responsibility, innovation, fiscal accountability, customer responsiveness, teamwork, and excellence.  Works under general supervision with moderate latitude for the use of initiative and independent judgment.  Daily office activity and assignments coordinated by the Regional Audit Coordinator, if applicable.  This position reports to the Audit Manager.  This is a hybrid position and not a 100% teleworking position.

Auditor III

Performs highly complex (senior-level) bingo audit work.  Work involves examining, investigating, and reviewing records, reports, financial statements, information systems, and management practices, and performing inspections to ensure compliance with state statutes and internal policies and procedures, and conducting audits for program economy, efficiency, and effectiveness.  Assists in the training and development of other auditors.  May serve as the Project Lead to perform quality control review.  Works in a manner that exemplifies and supports the agency’s core values of integrity, responsibility, innovation, fiscal accountability, customer responsiveness, teamwork, and excellence.  Works under limited supervision with considerable latitude for the use of initiative and independent judgment.  Daily office activity and assignments coordinated by the Regional Audit Coordinator, if applicable.  This position reports to the Audit Manager.  This is a hybrid position and not a 100% teleworking position.     

Essential Job Functions

Auditor II

Conducts audit and inspection assignments:

• Performs routine-to-moderately-complex audit and inspection work including Conductor Compliance Review (C) audits, Financial Desk Review (F), Limited Scope Review (L), Game Observation (O), Game Inspections (G), and Destructions (D) to determine in compliance with laws, rules, and regulations.
• May assist in conducting special investigations including CBOD complaints and Undercover Inspection/Investigation (U).
• Examines and analyzes the management operations, internal control systems and structures, and accounting records for reliability, adequacy, and accuracy, and reviews compliance with applicable regulations.
• Advises on requirements, liabilities, and penalties for non-compliance, and recommends accounting systems control improvements.
• Reviews applicable laws, regulations, procedures, and applies auditing standards.
• Completes assignments within budgeted hours and deadlines established.
• Plans and organizes audit and inspection activities and work.
• May assist in quality control work.
• May assist in planning and organizing office audit activities.

Prepares working papers in accordance with professional standards, division policies, procedures, and guidance:

• Obtains sufficient and appropriate evidence to provide a reasonable basis for audit findings and conclusions and supports audit objectives.
• Uses professional judgment to determine the sufficiency, relevancy, and appropriateness of evidence, including interpreting, summarizing, or analyzing evidence and in reporting the results of the audit work.
• Ensures that evidence is relevant, valid, and reliable, and used to address the audit objectives and support findings and conclusions.
• Ensures adequate evidence to support the findings and conclusions related to audit objectives and audit procedures.
• Performs statistical and random sampling.
• Organizes working paper documentation in consistent, orderly, and complete format.
• Prepares audit working papers accurately and completely including appropriate information obtained and documented with correct spelling and grammar used.
• Prepares working papers in the required system and/or software accurately and completely.

Professionally and competently communicates (both verbally and in writing) with internal and external parties.  Communication includes audit reports, written results of inspection and audit reviews or work performed, oral presentations or briefings to management and/or the Commissioners, representing the Division to internal parties, and representing the agency to external parties.

• Prepares inspection and audit reports of findings, outlines discrepancies, and recommends corrective actions.
• Prepares complete audit reports that include audit objectives, scope, methodology, the audit results, including findings, conclusions, and recommendations, as appropriate.
• Prepares audit reports in a logical, organized, and concise format, supported by working papers and factually accurate, including correct spelling and grammar. Succinctly and timely communicates status of projects and activities including any deviations from assignments and audit activities, and reports erroneous or questionable transactions.
• Prepares PowerPoint presentations and presents the audit topic at the internal Annual Audit Conference. 

Stays abreast of changes and developments in the environment that may impact the operations of the Commission and of changes and developments in the auditing profession and charitable bingo industry.

Conducts all work in accordance with professional standards, division policies and procedures, and maintains uniform, professional standards of audit work.

May testify at administrative hearings and before courts of jurisdiction. 

Conducts audit administrative work in accordance with policies and procedures.

• Prepares timesheets and travel requests timely, accurately, and completely.
• Reviews and assists in revising templates and procedures for department projects. 

Performs related work or special assignments as assigned.

Auditor III

Conducts audit and inspection assignments:

• Performs complex-to-highly-complex audit and inspection work including Conductor Compliance Review (C) audits, Financial Desk Review (F), Limited Scope Review (L), Game Observation (O), Game Inspections (G), and Destructions (D) to determine in compliance with laws, rules, and regulations.
• Assists in conducting special investigations including CBOD complaints and Undercover Inspection/Investigation (U).
• Examines and analyzes management operations, internal control systems and structures, and accounting records for reliability, adequacy, and accuracy, and reviews compliance with applicable regulations.
• Advises on requirements, liabilities, and penalties for non-compliance, and recommends accounting systems control improvements.
• Reviews applicable laws, regulations, procedures, and applies auditing standards.
• Completes assignments within budgeted hours and deadlines established.
• Plans and organizes audit and inspection activities and work.
• Assists in performing quality control work.
• Assists in planning and organizing office audit activities.

Prepares working papers in accordance with professional standards, division policies, procedures, and guidance:

• Obtains sufficient and appropriate evidence to provide a reasonable basis for audit findings and conclusions and supports audit objectives.
• Uses professional judgment to determine the sufficiency, relevancy, and appropriateness of evidence, including interpreting, summarizing, or analyzing evidence and reporting the results of the audit work.
• Ensures that evidence is relevant, valid, and reliable, and used to address the audit objectives and support findings and conclusions.
• Ensures adequate evidence to support findings and conclusions related to audit objectives and audit procedures.
• Performs statistical and random sampling.
• Organizes working paper documentation in consistent, orderly, and complete format.
• Prepares audit working papers accurately and completely including appropriate information obtained and documented with correct spelling and grammar used.
• Prepares working papers in the required system and/or software accurately and completely. 

Professionally and competently communicates (both verbally and in writing) with internal and external parties.  Communication includes audit reports, written results of inspection and audit reviews or work performed, oral presentations or briefings to management and/or the Commissioners, representing the Division to internal parties, and representing the agency to external parties.

• Prepares inspection and audit reports of findings, outlines discrepancies, and recommends corrective actions.
• Prepares complete audit reports that include audit objectives, scope, methodology, and audit results, including findings, conclusions, and recommendations, as appropriate.
• Prepares audit reports in a logical, organized, and concise format, supported by working papers and factually accurate, including correct spelling and grammar. Succinctly and timely communicates status of projects and activities including any deviations from assignments and audit activities and reports erroneous or questionable transactions.

Stays abreast of changes and developments in the environment that may impact the operations of the Commission and of changes and developments in the auditing profession and charitable bingo industry.

Conducts all work in accordance with professional standards and division policies and procedures, and maintains uniform, professional standards of audit work.

Testifies at administrative hearings and before courts of jurisdiction.

Conducts audit administrative work in accordance with policies and procedures.

• Prepares timesheets and travel requests timely, accurately, and completely.
• Reviews and assists in revising templates and procedures for department projects.

Performs related work or special assignments as assigned.

Required and Preferred Qualifications

Auditor II

• Graduation from an accredited four-year college or university with major course work in Accounting, Business Administration, or a related field is required. (Experience in accounting or auditing, in excess of the required two years, may substitute for college on a year-for-year basis.)
• Two years experience in accounting or auditing is required.
• Experience with personal computers including Microsoft Word, Microsoft Excel, Microsoft Outlook or other email applications, Microsoft PowerPoint, Microsoft Teams, and databases is required.
• Must be willing to work irregular hours, weekends, holidays, and nights as workload may require.
• Must be willing to travel up to 50% within the State is required. (Use of personal vehicle for work-related travel is required in compliance with State and Agency travel rules and procedures.)
  • Must have a current driver’s license.
• Experience with TeamMate or other auditing or accounting software is preferred.
• Certification as a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Management Accountant (CMA) or Certified Government Auditing Professional (CGAP) is preferred.

Auditor III

• Graduation from an accredited four-year college or university with major course work in Accounting, Business Administration, or a related field is required. (Experience in accounting or auditing, in excess of the required three years, may substitute for college on a year-for-year basis.)
• Three years experience in accounting or auditing is required.
• Experience with personal computers including Microsoft Word, Microsoft Excel, Microsoft Outlook or other email applications, Microsoft PowerPoint, Microsoft Teams, and databases is required.
• Must be willing to work irregular hours, weekends, holidays, and nights as workload may require.
• Must be willing to travel up to 50% within the State is required. (Use of personal vehicle for work-related travel is required in compliance with State and Agency travel rules and procedures.)
  • Must have a current driver’s license.
  • Experience with TeamMate or other auditing or accounting software is preferred.
• Certification as a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Management Accountant (CMA) or Certified Government Auditing Professional (CGAP) is preferred.

Knowledge, Skills, and Abilities

• Knowledge of auditing standards, accounting methods and systems, generally accepted auditing standards, legal contracts and business law, and information technology/system controls.
• Knowledge and understanding the Bingo Enabling Act and Charitable Bingo Administrative Rules.
• Skill in the use of personal computers including Windows and Microsoft products (Word, Excel, Outlook, and PowerPoint) and auditing or accounting software.
• Skill in data analysis techniques.
• Skill in gathering, analyzing, and drawing accurate and logical conclusions about information.
• Ability to compose clear and concise audit reports and correspondence.
• Ability to communicate effectively.
• Ability to interview client staff.
• Ability to evaluate accounting and management operations systems for accuracy and legal conformance.
• Ability to train others.
• Ability to establish and maintain effective, professional working relationships with staff and clients.

Physical and Mental Requirements

• Ability to sit or stand for extended periods of time, work under deadlines, and operate standard office equipment and computer software.
• Ability and willingness to work in various environments, including premises licensed to conduct bingo.
• Ability to work with complex numerical detail for long periods of time.

Military Occupational Specialty Codes:

Veterans, Reservists, or Guardsmen with a MOS or additional duties or other related fields pertaining to the minimum experience requirements may meet the minimum qualifications for this position and are encouraged to apply.

Additional Military Crosswalk information can be accessed at:

https://hr.sao.texas.gov/Compensation/MilitaryCrosswalk/MOSC_AccountingAuditingandFinance.pdf

HOW TO APPLY

State of Texas applications may be submitted electronically through the Texas Workforce Commission’s workintexas.com online system by the closing date stated on the job posting.  Applications may also be downloaded through TDLR’s website https://www.tdlr.texas.gov/careers/ and emailed to jobs@lottery.state.tx.us. For applications submitted via email, please list the job posting title and job posting number in the subject line. Applications submitted via email must be received by 11:59 p.m. on the posting’s closing date. When a job posting is listed as “Open Until Filled”, it is best to apply as quickly as possible, as the posting may close or be placed on hold at any time with or without prior notification. Applications will NOT be accepted via mail, fax, or hand delivery. Incomplete applications will not be considered. A resume in lieu of application will be rejected. Additionally, an application with “see resume” within the summary of experience is considered incomplete and will be rejected. Applicants are solely responsible for timely delivery of applications by the deadline. All applicants must submit a thoroughly completed application, answering all applicable questions.  Applications must contain complete job histories, which includes job title, dates of employment, name of employer, supervisor’s name and phone number and a description of duties performed. If this information is not submitted, your application may be rejected because it is incomplete.

SELECTIVE SERVICE REGISTRATION

In accordance with legislation effective September 1, 1999, male candidates aged 18 to 25 are required to show proof of selective service registration (or exemption) prior to an offer of employment. Such proof is not required to be filed with an application but must be provided upon request by the Human Resources office.

E-VERIFY

This employer participates in E-Verify and will provide the Social Security Administration (SSA) and if necessary, the Department of Homeland Security (DHS), with information from each new employee’s Form I-9 to confirm work authorization. 

TDLR IS AN EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER

In compliance with the Americans with Disabilities Act (ADA), TDLR will provide reasonable accommodation. If you are scheduled for an interview and require reasonable accommodation in the interview process, please inform the hiring representative who calls you to schedule your interview. Whenever possible, please give the hiring representative sufficient time to consider and respond to your request.