Clarification from the agency

Recent Graduates who have completed within the previous two years a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying educational institution. Veterans precluded from applying within two years due to a military service obligation have up to 6 years from completing their degree to apply. Applicants that are expected to graduate in the next 60 days from the closing date of this announcement may apply.

As an Auditor GS-07, the applicant will:

• Work as an audit team member on specified audit assignments which facilitate the efforts of the team and provide experience toward independently planning and conducting complete audit assignments. The auditor applies conventional audit techniques to complete relatively uncomplicated evaluations.
• Verify reports against source accounts and records to determine the reliability of data and accuracy of computations, reconciling accounts and verifying the detail of recorded transactions, tracing item through ledger and accounts to original media from which they were recorded.
• Verify the appropriateness of charges such as labor and materials and the transactions were properly recorded and that products or services were actually provided.
• Compare the similarities and differences of accounting systems in categorizing and reporting particular types of transactions.
• Call supervisor's attention to unusual or questionable transactions or when problems encountered do not fit instructions or guidelines.
• Make recommendations concerning changes when current accounting or control procedures do not achieve the desired results or are no longer appropriate for situations encountered.

As an Auditor GS-09, the applicant will:

• Study the overall scope, technical approach and objectives of the audit and the specifics that apply to the auditor's assigned segment of the work.
• Perform pre-audit research and organizes background material pertaining directly to the auditee, organization, program activity to be audited.
• Research applicable laws, directives, audit guides, and prior audit reports to prepare for both the main audit mission and documenting the work papers.
• Interview auditee representatives to carry the assigned audit missions, task and objectives
• Locate, assemble, verify, analyze, and determine the adequacy and present detailed data information related to the financial management.
• Evaluate assigned auditee financial operations and costs through operational or work site testing of program directives, invoices, accounts, obligation documents, and inventory.
• Prepare a segment of audit reports and financial statements which present findings, cite applicable regulations, identify causative situations and recommend corrective action.

Conditions of employment

• U.S. Citizenship is required.
• Registration with the Selective Service (if applicable).
• Suitability for Federal employment determined by background investigation
• Must complete a Pathways Participant Agreement
• Must meet the Positive Education Requirement

Please see below for a brief summary for the Recent Graduate Program:

Eligibility

Recent graduates who have completed, within the previous two years, a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying educational institution.

Veterans unable to apply within two years of receiving their degree, due to military service obligation, have as much as six years after degree completion to apply.

Training and Development

• Orientation program for Recent Graduates hired for the program
• Mentorship throughout the program.
• Individual Development Plan to create and track Recent Graduates' career planning, professional development, and training activities.
• At least 40 hours of formal, interactive training each year of the program.
• Positions offer opportunity for career advancement.

After Program Completion

Recent Graduates may be converted to a permanent position (or, in some limited circumstances, a term appointment lasting 1-4 years).

To be eligible for conversion, Recent Graduates must have:

• Successfully completed at least 1-year of continuous service in addition to all requirements of the Program.
• Demonstrated successful job performance.
• Met the qualifications for the position to which the Recent Graduate will be converted.

Qualifications

OAS conducts audits using its own resources and oversees audit work done by others. It conducts its work in accordance with Government Auditing Standards issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; applicable Office of Management and Budget circulars; and other legal, regulatory, and administrative requirements.

These positions are for Recent Graduates (RG) who have completed within the previous two years a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying educational institution. A veteran, as defined in 5 U.S.C. 2108, who due to military service obligation, was precluded from applying to the Recent Graduate Program during any portion of the 2-year eligibility period shall have a full 2-year period of eligibility upon his/her release or discharge from active duty. In no event, however, may the individuals eligibility period extend beyond 6 years from the date on which the individual completed the requirements of an academic course of study.

Applicants that are expected to graduate in the next 60 days from the closing date of this announcement may apply for consideration under the Recent Graduate Program, however you will not be appointed until your degree/certificate has been conferred.

This is an excepted service appointment expected to last two years under the OIG Pathways Recent Graduate Program. After the RG successfully completes the two year developmental program and meets the OPM Qualification Standards for an Auditor, OIG may non competitively convert the RG to a term or permanent appointment in the competitive service.

Note: Conversion is not guaranteed or an entitlement and is based on the needs of OIG. At the agency's discretion, this position may allow for promotion eligibility. Upon conversion the Auditor, GS-511 has promotion potential to the GS-12 grade level.

In order for your application to be considered, you must meet the positive education requirement and the minimum education requirement below by 11:59 EST on 11/02/2018.

Positive Education Requirements:

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.

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:

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;

2. A certificate as a Certified Public Accounting or a Certified Internal Auditor, obtained through written examination; or

3. 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 non conformance to the requirement of 24- semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.

In addition to the basic requirements above, applicants must meet the minimum qualifications below.

Minimum Qualifications:

To qualify for the GS-07 grade level, applicants must have 1 year of graduate level education or superior academic (SAA) achievement; OR 1 year of specialized experience at the GS-05 grade level or equivalent level. Specialized experience is a demonstrated experience in performing a variety of tasks which you could have obtained within an academic setting or work setting: (1) comparing similarities and differences of accounting systems; (2) making recommendations concerning changes to accounting procedures; (3) preparing charts, tables, graphs, and other exhibits to aid in audit findings; (4) verifying reports to ensure accounting data is accurate and (5) communicating with team members concerning audit assignments.

Note: Superior Academic Achievement (SAA), may be substituted to meet the specialized experience requirement. Superior Academic Achievement (SAA) allows applicants to apply for certain positions at the GS-7 level if you have a Bachelors degree in a qualifying field of study and meet one of the following requirements: class standing (upper 1/3 graduating class), GPA is 3.0 or higher, or if the applicant was a member in a National Scholastic Honor Society. You must submit an academic transcript(s) showing that you maintained a grade point average (GPA) of 3.0 or higher out of a possible 4.0 for all 4 years of undergraduate courses, or, on all undergraduate courses completed during the final 2 years of your curriculum, including all transferred courses.

To qualify for the GS-09 grade level, applicants must have 2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree; OR applicants may qualify based on a combination of education (at the graduate level) and experience; OR have 1 year of specialized experience, equivalent to the GS-07 grade level in the Federal service. Specialized experience is a demonstrated experience in performing a variety of tasks which could have been obtained within an academic setting or work setting: (1) examinating of financial transactions, accounts, and reports, including an evaluation of compliance with applicable laws and regulations; (2) performing pre-audit research and organizes background material pertaining directly to the auditee, organization, program activity to be audited; (3) preparing charts, tables, graphs, and other exhibits to aid in audit findings; and (4) serving as a team member, attends and participates in entrance and exit conferences with auditee, auditee staff, program staffs, and coworking auditors.

Experience must be sufficient to demonstrate that the applicant possesses the knowledge, skills, and abilities required to perform the work. You must submit all academic transcripts from all academic institutions that support you meeting the positive education requirement.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

You will be evaluated for this job based on how well you meet the qualifications above.

Your eligibility for consideration and qualifications for the position will be determined based upon a review of your detailed application and your responses to job specific self-assessment questions. Your application will be evaluated based on evidence of your ability to demonstrate possession of any specialized experience and how well your background and experience relates to the self-assessment questions in the job announcement.

The self-assessment questions relate to the following Competencies.

• Auditing
• Reading
• Oral Communication
• Teamwork
• Attention Detail
• Written Communication

Your responses to the self-assessment questions serve as the basis for your initial rating. You will receive a numerical score based on your responses to these questions. Next, your responses will be evaluated by a Human Resources Specialist and/or a subject matter expert against the information provided in your application.

Your resume must support your answers to the self-assessment questions, or your score may be adjusted accordingly which may affect your overall final rating.

Falsifying your background, education, and/or experience is cause for not hiring you or for changing your scored responses to questions you've answered, which may affect your overall final score.

This agency uses Category Rating Procedures. Under Delegated Examining, we will use your responses to the job questionnaire to place you in one of three categories. If you meet the minimum qualifications, you will be placed in one of the following categories:

1. Best Qualified: Applicants possessing a background that demonstrates a superior level of all evaluation criteria.
2. Well Qualified: Applicants possessing a background that demonstrates a satisfactory level of evaluation criteria.
3. Qualified: Applicants possessing the basic qualifications, with general knowledge, skills, and abilities.

The Category Rating Process protects the rights of Veterans by placing them ahead of non-preference eligibles within each category. Preference eligibles who meet qualification requirements and have a compensable service-connected disability of at least 10 percent will be listed at the top of the highest quality category.

You will not be considered for the position if any part of the application or supporting documentation is not received by the closing date of this announcement.