Auditor

This position is located in the United States Property and Fiscal Office (USPFO) Internal Review Division. The purpose of the position is to perform audits on a variety of programs and to assess efficiency effectiveness and compliance with program laws regulations and a state with 4 or more auditors serves as an auditor-in-charge of audit programs or difficult audit projects. Synthesizes the work of team members to develop a completed audit product; assesses the progress of subordinate team members in their individual assignments; and provides performance feedback to team members regarding weaknesses and approaches to fact-finding.

• Audits projects without precedent or of such a nature as to require original assessment and considerable judgment to develop an audit plan and devise detailed fact-finding techniques. Audit projects may include financial audits that require extensive cost and price analysis techniques. Audit assignments are typically of an on-going nature cross organizational or functional lines (e.g. ANG and ARNG Contract Administration ANG and ARNG Fiscal Accounting Activities etc.) and are of such scope that they may require a team of auditors. Studies available background material to gain program information and discover leads. Typically material includes very broad government and/or GAO guidelines or policy statements that require an in-depth knowledge and interpretation of government auditing principles. Prepares an audit program based on the use of appropriate advanced audit techniques.
• Conducts entrance conferences with management officials at the audit site. Explains the purpose and procedures for the audit and answers any questions. Performs survey work to identify potential operating/financial management problems. Reviews operating procedures and management practices of the activity. Prepares audit lead sheets to identify potential weaknesses in internal controls. Documents survey results in accordance with Comptroller General Standards.
• Accomplishes audit steps in concert with Comptroller General Standards and a variety of audit techniques (e.g. interviews computer assisted statistical analysis and questionnaires) in gathering documenting and summarizing data. Prepares working papers and files in accordance with Comptroller General Standards. Prepares audit reports that present findings identify causative situations and recommend corrective action. Follows up with discussion of findings with activity level officials. Persuades command level officials of the value of the recommendations with implementation as the ultimate objective and outcome.
• Performs audit follow-up on agreed-to findings recommendations and monetary benefits made during the previous audit. Reports to the command on the status of corrective actions taken by functional activities.
• Provides unscheduled quick reaction troubleshooting capabilities to the command to prevent or correct serious high-profile problems.
• Performs other duties as assigned.

• Federal employment suitability as determined by a background investigation.
• May be required to successfully complete a trial period.
• Participation in direct deposit is mandatory.
• THIS IS A FINANCIAL MANAGEMENT LEVEL 2 Certified position. Incumbent of this position is required to comply with all Department of Defense and Department of the Army requirements of this certification program.
• This certification requirement is a condition of employment for this position. Failure to obtain this certification within the required time may subject the incumbent to adverse action.
• For positions requiring a security clearance (Secret or Top Secret) the applicant must possess or be able to obtain a clearance within one year of appointment.
• For positions requiring the operation of motor vehicles candidates must have a valid state drivers license for the state in which they live or are principally employed.

Basic Requirements or Combination of Education and Experience:

A. Degree:Accounting auditing; or a degree including auditing courses in 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.

or

B. Combination of education and experience: At least 4 years of experience in Performance Auditing or an equivalent combination of performance auditing experience college-level education and training that provided professional auditing 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; or

1. A certificate as Certified Public Accountant or a Certified Internal Auditor obtained through written examination.

General Experience:

In addition to meeting the basic entry qualification requirements evaluate applicants knowledge skills and abilities for:

• Skill in collecting and analyzing data effectively efficiently and accurately;

• Skill in applying procedures and directives by reading and interpreting program material;

• Ability to comprehend and/or apply problem solving and negotiating techniques;

• Skill in presenting formal training presentations and briefings;

• Ability to prepare reports and presentation formats.

Experiences gained through military technical training schools or civilian academic courses or related civilian work are included in the one-year on-the-job specialized experience.

The applicants educational degree study program or military or civilian academic courses may substitute for some specialized experience.