Minimum Qualifications, GS-11, 12, 13:
You MUST meet the minimum basic educational and/or work experience requirements for professional accounting/auditing positions in the Federal government.
Minimum Qualification for the GS-11 level:
Education: 3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree. OR
Specialized Experience: 1 year of specialized experience equivalent to the GS-09 level in the Federal service that includes applying professional knowledge of the theories, practices, methods, and techniques of accounting and auditing to perform segments of performance or financial audits; determining the extent of a program's legal or regulatory compliance; drafting audit work papers to present findings.
There is no education substitute for the GS-12 level and above.
Minimum Qualification for the GS-12 level:
Specialized Experience: 1 year of specialized experience equivalent to the GS-11 level in the Federal service, applying professional accounting and auditing theories, techniques, and methods to plan and conduct segments of performance and/or financial audits or evaluations; developing practical recommendations for corrective actions; and participating in meetings or conferences to present findings and justify recommendations.
Minimum Qualification for GS-13:
Specialized Experience: 1 year of specialized experience equivalent to the GS-12 level in the Federal service that includes planning and performing complex performance and financial audit and evaluation assignments; performing segments of comprehensive projects which include reviewing and auditing procedures, systems, or programs for economy, efficiency, and effectiveness; briefing senior management on audit findings and justifying recommendations.
Degree: Accounting; or a degree 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. (The term "accounting" means "accounting and/or auditing" in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.") 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;
- 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.
1. Selectee for this position will be subject to a background security investigation, which must be favorably adjudicated. Failure to successfully meet this requirement will be grounds for termination.
2. Selectee for this position must submit to urinalysis drug testing for illegal drug use prior to appointment and is subject to random drug testing and criminal investigation inquiries after selection.
3. Frequent travel will be required.
4. Auditors in the Office of Inspector General are subject to stringent restrictions on interest in, or ownership of, Federal lands and energy resources. An annual conflict of interest statement is required.
5. Relocation expenses will not be paid.
6. Subject to completion of one year probationary period.
HOW YOU WILL BE EVALUATED:
Your application will be evaluated on the quality and extent of your experience (paid and unpaid), education, awards, and training and self-development as it relates to the position. Category Rating procedures will be used to rate and rank candidates. Candidates will be placed into one of the following categories:
Application of Veteran's Preference:
- Best Qualified: Highly proficient with an overall comprehensive level of knowledge, skills, and abilities of the job based on a complete review of experience, education, and training as described in the qualification section of this vacancy announcement.
- Well Qualified: Competent in the position with an overall accomplished level of knowledge, skills, and abilities of the job based on a complete review of experience, education, and training as described in the qualification section of this vacancy announcement.
- Qualified: Overall basic level of knowledge, skills, and abilities of the job based on a complete review of experience, education, and training as described in the qualification section of this vacancy announcement.
The Category Rating method does not add veteran's preference points or apply the rule of three but protects the rights of veterans by placing them ahead of non-preference eligibles within each category. Preference eligible who do not have a service-connected disability 10 percent or more will be assigned to the appropriate quality category based upon the job-related assessment and will be listed ahead of non-preference eligible within the appropriate quality category. Preference eligible who have a compensable service-connected disability of at least 10 percent and who meet the minimum qualifications requirements will be listed in the highest quality category.
Candidates must possess certain Knowledge, Skills, and Abilities (KSAs) to successfully perform the functions of this position. Candidates will be asked to demonstrate their attainment of these KSAs in an online job questionnaire. The KSAs are:
- Professional knowledge of the theories, practices, methods, and techniques of accounting and auditing.
- Ability to apply extensive knowledge of a wide range of appropriate qualitative and quantitative analytical techniques and tools to a variety of difficult assignments covering broad programs and activities.
- Skill in applying conventional auditing and accounting procedures and practices.
- Skill in working independently in developing and carrying out audit/evaluation approaches for Department, bureau, and office programs.
- Ability to function as a team leader for various complex audit and/or evaluation assignments.
- Skill in written communication.
- Skill in oral communication.
If a determination is made that qualifications and/or experience have been inflated, your score will be adjusted to more accurately reflect your abilities. To preview questions please click here.