AUDITOR

Basic Requirements for Financial Auditors and Attestation 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.

General Experience: In addition to meeting the basic entry qualification requirements, evaluate applicant's 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.

SPECIALIZED EXPERIENCE: Posses 1- year of experience that equipped the applicant with the particular knowledge, skills, and abilities to perform successfully the duties of the position, and that is typically in or related to the work of the position to be filled. To be creditable, specialized experience must have been equivalent to at least the next lower grade level in the normal line of progression for the occupation in the organization.

As a AUDITOR, GS-0511-7/9/11, you will perform the following duties: 1. Serves as an auditor performing routine or limited reviews, studies and internal examinations of accounting and operational functions or assisting higher-graded auditors with full-scale, more complex studies.

As a trainee, assists in reviews of accounting and operational functions by applying professional knowledge of accounting and auditing theories, principles, practices, automated systems, and related regulatory and statutory requirements to identify issues such as non-compliance with laws and regulations, inaccurate records and reports, and lack of documentary evidence. Assignments may involve any function but will typically involve areas where unusual problems can be anticipated and planned for.

Examines a wide variety of processes, documents and reports to determine whether performance has been in accordance with generally accepted accounting principles, operating procedures, and appropriate regulations. Observes operating practices and accomplishes all tasks deemed essential to performance of related duties. Reviews various reports received from internal and external sources.

Evaluates findings; recommends the areas and types of corrective/improvement actions needed; and, assists in developing formal reports for submission to the United States Property and Fiscal Officer. Based upon the preceding, provides results along with recommendations to higher graded auditors. (35%) 2. Provides technical advice and assistance in matters involving regulatory requirements, statutory provisions, procedures, systems, or problems arising from changes in mission, programs, or organizational structure.

This includes research of applicable guidelines and regulations and discussing identified problems with supervisor or higher graded auditor, with a proposed plan for problem resolution. Provides assistance as to the most desirable techniques to be employed when problems/questions can be resolved by generally accepted audit procedures or precedent cases. Obtains assistance from supervisor or higher graded auditor when problems encountered warrant their support. (20%) 3.

Confers with supervisor or higher-graded auditor to coordinate assignments; furnishes requested data or information concerning completed or on-going local reviews/projects; responds to questions; provides on-site assistance; discusses identified but not fully resolved problems; and obtains additional information that will enhance state operations, accomplishment or required/recommended actions, and/or future assignments.

Assists with meetings with officials of other offices/directorates to discuss and seek resolution of problems identified. (10%) 4. Attends in-briefs with management officials. Performs survey work to identify potential operating problems. Prepares lead sheets to identify any potential weaknesses in internal controls that need further study. Documents results in accordance with Comptroller General Standards and DoD, Army, Air Force, and Army and Air National Guard policies.

Drafts findings identifying causative situations and recommends corrective action. Participates in discussion of findings with activity level personnel. Incumbent explains findings and answers questions. Makes any necessary adjustments to findings based on this meeting. Performs follow-up on agreed to findings and recommendations. (35%) Performs other duties as assigned. *The above duty description does not contain all details of the official position description.

A copy of the entire position description can be found on FASCLASS by searching the position description PD#: (T5422P01). https://acpol2.army.mil/fasclass/search_fs/search_fasclass.asp