Auditor

This is a Recent Graduate appointment in the Pathways Program. Selected individuals are placed in a dynamic one year development program in the excepted service designed to lead to a competitive civil service career in the Federal government. At the successful conclusion of this program the agency may non-competitively convert individuals to a term (position lasting 1-4 years with an extension up to 120 days) or permanent position within the competitive service. Conversion to a Federal competitive service position will be at the discretion of the agency and is neither guaranteed nor implied.

In this position as an Auditor you will work as an advanced trainee performing work assignments and completing training serving as a support auditor on a team and/or carrying out complete audits of lesser complexity independently or with the assistance of higher-level auditors. This position starts at a salary of $61722.00 (GS-09 Step 1) to $80243.00 (GS-09 Step 10) with promotion potential to $116362 (GS-12 Step 10).

GS Salary : Visit this link to view the locality pay tables by geographic area. If you do not see your geographic area listed select the Rest of United States pay table.

CBP Office of Trade is the architect of the most robust customs system in the world and the second largest revenue source for the U.S. Government. We facilitate legitimate trade enforce U.S. laws and protect the American economy as well as consumer health and safety. Collaborating with industry and government partners we create a fair competitive and safe trade environment and we enforce U.S. trade law to protect national economic security. Our expertise in the trade community allows us to lead the development of streamlined and efficient processes that provide certainty for legitimate importers while combatting transnational crime.

Major duties for this position include but are not limited to:

• Serving as a trainee and team member on audits or other assignments of external entities that are importing exporting or facilitating the international flow of merchandise into or out of the United States.
• Documenting work performed audit conclusions findings and recommendations in work papers/audit reports in a clear and concise manner and assisting in communicating findings and recommendations that may impact an auditees decision to enhance its import/export operating procedures and/or result in penalty or other enforcement actions.
• Ensuring audit program timelines and budgeted hours are met to ensure timeliness of audit completion.
• Preparing audit documentation by recording the information records conditions and/or findings on a prescribed format or report; referring unusual or questionable transactions or when problems encountered that do not fit instructions or guidelines to a supervisor or higher-level auditor.

Training: This position has a training requirement. Selectees are required to attend up to 4 weeks of paid training. The location will be determined at the time of training. You are required to successfully complete (passing score of 70% or higher) the training requirement as a condition of employment. Failure to successfully complete the required course(s) of training in accordance with CBP standards and policies will result in placement into either a former or different position demotion or separation as determined by management and appropriate procedures.

CBP employees demonstrate the highest level of commitment to protect and serve the United States of America and to exemplify the CBP Core Values of Vigilance Service to Country and Integrity. Learn more about CBPs mission core values and careers at of employment

• You must be a U.S. Citizen to apply for this position
• Males born after 12/31/1959 must be registered with Selective Service
• Primary U.S. residency for at least three of the last five years (additional details below)
• All pre-employment processes will be conducted in English
• You may be required to pass a background investigation
• CBP follows the DHS Drug-Free Workplace Plan for drug testing procedures
• As an employee of CBP you will be joining a workforce that is dedicated to accomplishing our mission while maintaining the trust of our Nation by strictly adhering to all government ethics standards. Your conduct will be subject to the ethics rules applicable to all Executive Branch employees and to CBP employees specifically as well as the criminal conflict of interest statutes. Once you enter on duty these rules include obtaining approval for outside employment or business activity to ensure such employment or business activity is not prohibited and does not interfere or conflict with performance of your official duties. Please review further details via the following link.
• Bargaining Unit: This is a bargaining unit covered position represented under the National Treasury Employees Unions - NTEU. For local chapter contact information see Chapter Websites - National Treasury Employees Union - NTEU
• DHS uses E-Verify an internet-based system to confirm the eligibility of all newly hired employees to work in the United States. Learn more about E-Verify including your rights and responsibilities.
• Background Investigation: U.S. Customs and Border Protection (CBP) is a federal law enforcement agency that requires all applicants to undergo a thorough background investigation prior to employment in order to promote the agencys core values of vigilance service to country and integrity. During the screening and/or background investigation process you will be asked questions regarding any felony criminal convictions or current felony charges the use of illegal drugs (e.g. marijuana cocaine heroin LSD methamphetamines ecstasy) and the use of non-prescribed controlled substances including any experimentation possession sale receipt manufacture cultivation production transfer shipping trafficking or distribution of controlled substances.

Basic Requirement: You must provide supporting documentation in your application to show you meet the basic requirement below:

A. Degree: Successful completion of a full 4-year course of study in an accredited college or university leading to a bachelors or higher degree in accounting auditing or a related field such as business administration finance or public administration that included or was supplemented by 24 semester hours in accounting. The 24 hours may include up to 6 hours of credit in business law. Transcript must include date degree was awarded or conferred
OR
B. A combination of education and experience - at least 4 years of experience in accounting or an equivalent combination of accounting experience college-level education and training that provided professional accounting knowledge. The applicants background must also include one of the following:

1. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law (provide transcripts);
OR
2. A certificate as a Certified Public Accountant or a Certified Internal Auditor obtained through written examination (provide certification);

OR
3. Completion of the requirements for a degree that included substantial course work in accounting or auditing e.g. 15 semester hours but that does not fully satisfy the 24-semester-hour requirement of paragraph A (provide transcripts) provided that (a) the applicant has successfully worked at the full-performance level in accounting auditing or a related field e.g. valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth depth currency and level of advancement that which is normally associated with successful completion of the 4-year course of study described in paragraph A; and (c) except for literal non-conformance to the requirement of 24 semester hours in accounting the applicants education training and experience fully meet the specified requirements.

You qualify for this position if you possess one year of specialized experience as described below and meet the basic requirement listed above.

Experience: You qualify for the GS-09 grade level if you possess 1 year of specialized experience equivalent to at least the next lower grade level performing duties such as:

• Reviewing audit findings by applying established procedures and sound judgment
• Examining records books ledgers purchase vouchers inventory receipts and other documents to determine if transactions are aligned with policy and standards
• Communicating audit progress significant issues and findings that may require elevated attention or additional review
• Consolidating audit findings and preparing draft reports/briefings for management review including recommendations on compliance issues
• Identifying and resolving common problems consulting with others about unusual situations and potential findings

Education Substitution: Completed two or more years of full-time graduate education or a Masters (or higher) degree from an accredited college or university or an LL.B. or J.D that demonstrates the skills necessary to do the work. I understand that I am required to submit proof of my educational claim. Check with your school to determine how many credit hours comprise two years of graduate education. If that information is not available use 36 semester or 54 quarter hours.
Combining Experience and Education: To combine your education and experience you must convert each to a percentage and then add the percentages. The combined total of your percentage of education and experience must equal at least 100% in order to qualify. If your education is currently described in quarter hours convert the quarter hours into semester hours by multiplying the quarter hours by the fraction 2/3. To calculate your percentage of graduate education divide the number of graduate semester hours in excess of the amount required for the next lower grade level by 18. To determine your percentage of qualifying experience you must divide your total number of months of qualifying experience by the required number of months of experience. Add your percentages of education and experience. The two percentages must total at least 100%.

Experience refers to paid and unpaid experience including volunteer work done through National Service programs (e.g. Peace Corps AmeriCorps) and other organizations (e.g. professional; philanthropic; religious; spiritual; community student social). Volunteer work helps build critical competencies knowledge and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience including volunteer experience.

You must meet all qualification requirements including education if applicable to this position subject to verification at any stage of the application process by 09/29/2026.

You are eligible for this appointing authority if you are an individual who: Completed within the previous two years by 09/29/2026 a qualifying associates bachelors masters professional doctorate vocational or technical degree or certificate from a qualifying educational institution or completed a qualifying career or technical education program (which may include Registered Apprenticeship Programs Job Corps AmeriCorps and Peace Corps) . Review Recent Graduates for additional eligibility information. If you are a veteran who was unable to apply within two years of receiving your degree due to military service obligation you have a full 2-year period of eligibility upon your release or discharge from active duty. Your eligibility period may not extend beyond 6 years from the date you completed the requirements of your academic course of study or a qualifying career or technical education program. You must submit a copy of your transcripts showing type of degree received and date degree was addition if you are a veteran who was unable to apply within two years of receiving your degree due to military service obligation please provide a copy of your DD-214 or a written statement from the armed forces certifying your dates of service and your rank expected type of discharge and anticipated date of separation.

To be eligible for conversion Recent Graduates must:

• Successfully complete at least year of continuous service in addition to all requirements of the program;
• Meet the qualification standards for the position to which the Recent Graduate will be converted;
• Meet agency-specific requirements and expectations as specified in the Participants Agreement; and
• Perform their job successfully.

The Office of Personnel Management (OPM) must authorize employment offers made to current or former political appointees. If you are currently or have been within the last 5 years a political Schedule A Schedule C Non-career SES or Presidential Appointee employee in the Executive Branch you must disclose this information to the Human Resources Office.

For additional information on the preemployment process review the following link: Applicant Resources CBP Careers

Education

Please see the Qualifications and Required Documents sections for more information.


Residency: There is a residency requirement for all applicants not currently employed by CBP. Individuals are required to have physically resided in the United States or its protectorates (as declared under international law) for at least three of the last five years. If you do not meet the residency requirement and you have been physically located in a foreign location for more than two of the last five years you may request an exception to determine if you are eligible for a residency waiver by meeting one or more of the following conditions:

• Working for the U.S. Government as a federal civilian or as a member of the military
• A dependent who was authorized to accompany a federal civilian or member of the military who was working for the U.S. government
• Participation in a study abroad program sponsored by a U.S. affiliated college or university
• Working as a contractor intern consultant or volunteer supporting the U.S. government