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Auditor
4 months ago
**Duties**:
Conducts independent research on pertinent laws, legislative history, regulations, management controls, accounting principles and auditing standards applicable to the purpose, scope, and objectives of external Single Audits of recipients of Federal Awards.
Provides technical advice and assistance to auditors and auditees on Single Audit quality matters concerning audits performed in accordance with Uniform Guidance. Provides advice and assistance to the director concerning issues with audit quality and financial accounting statements identified through desk reviews, quality control reviews and peer reviews of external Single Audits.
Conducts desk and quality control reviews of selected audits and advises auditors and auditees of audit report deficiencies.
Participates on peer reviews and/or quality control reviews of State agencies, tribal organizations, local governments, institutes of higher education, and non-profit Single Audit submissions to ensure compliance with auditing standards and Single Audit Act requirements.
Evaluates and makes recommendations to modify audit review steps and procedures where the Single Audit engagement indicates that potential fraud or other illegal activities may have occurred.
Prepares documentation for Assistant Director consultations with OIG attorneys and criminal investigators to ensure all fraud indicators and legal aspects are addressed. Informs the Office of Investigations of auditee's illegal acts detailed in Single Audits, via fraud alert memoranda.
Participates in the review of the work of junior team members for conformance with auditing standards and keeps management informed when issues arise with individual team members (ensures audit guides were followed, working papers adequately support audit findings and provide sufficient and appropriate data to prepare a meaningful report, and that the audit objectives were met.)
**Requirements**:
**Conditions of Employment**:
- U.S Citizenship is required.
- Registration with the Selective Service (if applicable).
- Suitability for Federal employment determined by background investigation.
- One-year probationary period may be required.
**Qualifications**:
- **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
**AND**
***
**GS-11 Specialized Experience**:For the GS-11 applicants must have one year of specialized experience equivalent to the GS-09 grade level in the Federal service which provided the applicant with the particular knowledge, skills, and abilities to perform the duties of the position. Examples of qualifying specialized experience include: (1) Develops financial and single audit, and quality control review working papers to support and modify techniques used to resolve a variety of auditing and review problems; (2) Utilizes statistical sampling techniques to prepare effective reports and correspondence; and (3) Determines the degree of compliance, effectiveness of internal controls, and adherence to generally accepted governmental auditing standards and OMB Uniform Guidance for Grants and Agreements Subpart F Audit Requirements for Federal Awards, in the performance of audits and quality control reviews.
- **GS-12 Specialized Experience**:For the GS-12 applicants must have one year of specialized experience equivalent to the GS-11 grade level in the Federal service which provided the applicant with the particular knowledge, skills and abilities to perform the duties of the position. Examples of qualifying specialized experience include: (1) Develops exhibits, records, and financial data for use as evidence in reports, technical assistance requests, hearings, and court proceedings; (2) Modifies methods and techniques used to resolve a variety of Single Audit quality control review problems; and (3) Determines the degree of compliance, effectiveness of internal controls, and adherence to generally accepted governmental auditing standards and OMB
