Auditor (Financial)

Summary

PLEASE NOTE: Based on the current hiring restrictions, selectees may be subject to additional approvals prior to an offer being extended. This position is located at Bureau of the Fiscal Service, Program Support Division. As an Auditor (Financial), you will be responsible for planning and coordinating the internal control and financial management review programs.

Duties

The following are the duties of this position at the GS-12. If you are selected at a lower grade level, you will have the opportunity to learn to perform all these duties, and will receive training to help you grow in this position. As an Auditor (Financial), you will: -Facilitate and coordinate the annual review of Office's financial reporting controls in accordance with OMB A-123 Appendix A. -Plan, prepare, and execute the fieldwork program for A-123 using interviews, sampling techniques, observations, flow charts, confirmations, and other techniques. -Work closely with technical staff and the operating managers in the Bureau to facilitate changes required to administer or implement recommendations identified during the review. -Prepare and present formal and informal briefings to management on the status or results of studies, reviews, and systems projects.

Qualifications

You must meet the following requirements by the closing date of this announcement. The experience may have been gained in either the public, private sector or volunteer service. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/year, and indicate number of hours worked per week on your résumé. Specialized Experience: Specialized Experience for the GS-12, you must have one year (full 52 weeks) of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position is defined as: -Planning engagements in accordance with generally accepted auditing standards to gain evidence of the effectiveness of internal control; AND -Evaluating the design of internal control systems in accordance with a formal framework, such as the Standards for Internal Control in the Federal Government; or preparing detailed documentation of a formal risk assessment that included objectives, risks, and risk responses. Specialized Experience for the GS-11, you must have one year (full 52 weeks) of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service. Specialized experience for this position is defined as: -Participating in engagements with responsibilities to design tests or operating effectiveness of internal control and document the results of that testing; AND -Documenting the design of internal control, using methods such as flowcharts or process narratives, to document your understanding, or to assist a subsequent reader in gaining an understanding, of the internal control at a summary level. OR You may substitute education for specialized experience as follows: 3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree. OR You may qualify on a combination of education and experience. To combine education and experience, the total percentage of experience at the required grade level compared to the requirement, as well as the percentage of completed education compared to the requirement must equal at least 100 percent. Only graduate level education in excess of the first 36 semester hours (54 quarter hours) may be combined to be considered for qualifying education. Specialized Experience for the GS-9, you must have one year (full 52 weeks) of specialized experience at a level of difficulty and responsibility equivalent to the GS-7 grade level in the Federal service. Specialized experience for this position is defined as: -Applying professional knowledge of accounting or auditing principals in an analytical capacity or to resolve problems relating to internal control or compliance; AND -Creating, maintaining, and organizing official documentation of accounting or auditing work in a paperless environment and communicating with peers, management, or external 3rd parties about that documentation in a professional or formal manner. OR You may substitute education for specialized experience as follows: 2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree OR You may qualify on a combination of education and experience. To combine education and experience, the total percentage of experience at the required grade level compared to the requirement, as well as the percentage of completed education compared to the requirement must equal at least 100 percent. Only graduate level education in excess of the first 18 semester hours (27 quarter hours) may be combined to be considered for qualifying education.

Education

Basic Requirements for Financial Auditors 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 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 applicant's background must also include one of the following: -Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law; -A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or -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, 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 nonconformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.