Basic Purpose

• Independently conducts and assists with complex financial, regulatory, and administrative investigations by collecting, auditing, analyzing, and interpreting financial records, business documents, ownership information, licensing records, regulatory filings, and other data to identify violations of Oklahoma statutes, administrative rules, and ABLE requirements, including hidden ownership, trade practice violations, licensing fraud, brand registration issues, pricing violations, and other financial irregularities. Prepares investigative reports, financial analyses, and evidentiary exhibits based on his/her finding.

• Reviews required reports submitted to ABLE’s Brand Registration Unit by licensees-including direct wine shipper reports, monthly price postings, brand registrations, short-supply reports, closeout requests, carrier reports, and other regulatory filings-to identify trends and determine compliance with Oklahoma statutes, administrative rules, ABLE requirements, and other regulatory mandates.

• Serves as ABLE’s resident expert in financial investigations by providing expert consultation to Enforcement, Legal, Licensing, and agency leadership regarding financial investigations, accounting principles, business structures, ownership relationships, regulatory compliance, and data analysis and by testifying to his/he findings in administrative and/or criminal hearings.

• Provide training to agents and other ABLE personnel regarding financial investigations.

Typical Functions

The functions performed in this job family will vary by level, unit and organization, but may include the following:

• Collects and analyzes financial data for criminal investigations.

• Investigates various white-collar crimes focusing on forensic accounting.

• Independently conducts or assists other auditors with complex, forensic financial investigations including forensic financial audits, analyzing bank records/documents and other financial records for evidence and inconsistencies.

• Investigates and assists with cases regarding fraud, money laundering, bribery, embezzlement, and other crimes of financial irregularities regarding state and federal laws.

• Testifies in state and federal courts.

• Interacts with other case participants including investigating agents, personnel, requesting law enforcement agencies, prosecutors, judges, and defense attorneys. May also interact with crime victims, suspects, and members of the media.

• Prepares and assists with search warrant preparation.

• Participates in search warrant service and evidence collection.

• Writes audit reports and creates graphs and charts to explain findings.

• Provides training to agents and requesting agencies regarding white collar crimes.

Level Descriptor

Levels are distinguished based on the complexity of assigned duties, the level of expertise required for completion of work assignments, and the responsibility assigned for the supervision of others.

This job family consists of only one level. Incumbents are responsible for performing all functions in the job family and making decisions regarding criminal case work. This job family follows Oklahoma and Federal criminal law statutes, accounting review and governing boards, Commission on Accreditation for Law Enforcement Agencies (CALEA®) standards, Oklahoma State Bureau of Investigation (OSBI) Policy and Procedure, and protocols for conducting forensic financial audits, assuring that standard practices are followed which allows the work to be legally accepted in court. In some cases, limitations may exist in obtaining accurate information required for the investigations. Incumbents are responsible for preparing documents of the findings, which are reviewed in accordance with the OSBI report writing manual. Incumbents may assist or mentor other team members.

Knowledge, Skills, Abilities and Competencies

In addition to the knowledge, skills, abilities, and competencies identified in lower level(s),

Knowledge, Skills, and Abilities required at this level include knowledge of Oklahoma and Federal criminal law statutes, accounting review and governing boards, Commission on Accreditation for Law Enforcement Agencies (CALEA®) standards, Oklahoma State Bureau of Investigation (OSBI) Policies and Procedures, and protocols for conducting forensic financial audits; and of financial laws and regulations.

Skill is required to utilize investigative techniques; use the provided data to analyze if crimes have been committed; provide documentation; assign a total dollar figure or estimate a value of loss for the crime; write reports and create graphic illustrations to convey the crime, fraud, embezzlement to assist prosecutors to understand the crime committed; and isolate and document specific examples of the scheme or illegal activity.

Abilities required include the ability to determine the accounting data that should and should not be included in the reports; detect inaccuracies; verbally communicate effectively to a variety of audiences; and maintain confidentiality.

Education and experience requirements consist of a bachelor’s degree in accounting, finance, business or a related field plus one (1) year of general accounting work. Requires licensure as a Certified Public Accountant; and/or a Certified Forensic Auditor; and/or a Certified Fraud Examiner., The Oklahoma Bureau of Investigation may accept, if the bachelor’s degree is not in accounting or a related finance field, a bachelor’s degree in a related field such as Criminal Justice or Business Administration, if the incumbent has accounting experience combined with financial and fraud investigations experience. Incumbent has one (1) to three (3) years of general accounting experience, typically as a general accountant.

Successful applicants must be willing to submit to a drug screen and a thorough background investigation. Certain events automatically disqualify an applicant, such as, felony conviction; admission of an undetected crime that, if known, would have been a felony charge; failure to pay federal or state income tax; positive confirmed drug urine test; illegal use of a controlled substance within certain time frames.