Clarification from the agency

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The Office of the Inspector General (OIG) in the U.S. Department of Justice (DOJ) is a statutorily created independent entity that works to prevent fraud, waste, abuse, and misconduct in DOJ programs and personnel, and to promote economy and efficiency in those programs. In carrying out its audit mission, the OIG issues products, such as reports, advisories, briefings, and congressional testimonies with recommendations focused on improving the effectiveness and efficiency of DOJ programs in support of the agency's mission. The Assistant Inspector General for Audit is responsible for overseeing the Audit Division and audit engagements that involve all DOJ programs and operations. The OIG performs audits at the request of Congress as well as self-initiating engagements in support of the OIG's strategic plan.

The duties listed are at the highest performance level of this position . If selected for this position, you will join a well-respected team that is responsible for the following work assignments that include, but are not limited to:

• Provide technical guidance and expert advice to other auditors and engagement teams from contracted independent public accounting firms on the interpretation of federal accounting concepts, principles, and practices and the application of government auditing standards as prescribed by the Government Accountability Office on federal financial statement audits and attestation engagements.
• Develop new approaches and innovative audit techniques to evaluate the Department's bureaus, functions, and operations.
• Provide effective team leadership including: (1) proactively identifying and resolving problems that could impact engagement goals; (2) establishing priorities and adjusting schedules to accomplish the work as timely as possible; and (3) effectively utilizing resources.
• Draft audit and attestation reports that consolidate and integrate the work of others. The reports should provide a logical structure for presenting results, answering all of the audit objectives, and ensuring that all elements of affixing are supported by the data. The Financial Statement Senior Auditor also performs quality control reviews of the independent public accounting firm's audit documentation, summaries, notifications findings and recommendations, and draft audit reports. Additionally, the employee reviews the auditees'' responses for reasonableness, factual accuracy, and responsiveness to the findings and recommendations.

Responsibilities will increase and assignments will become more complex as your training and experience progresses.

Conditions of employment

• You must be a U.S. Citizen or National.
• You must register with Selective Service, if applicable.
• You may be required to complete a one year probationary period.
• You must successfully pass initial and are subject to random drug tests.
• You must be able to obtain and maintain a security clearance.
• You must meet all qualification requirements by the closing date of this announcement.

Qualifications

To ensure compliance with an applicable preliminary nationwide injunction, which may be supplemented, modified, or vacated, depending on the course of ongoing litigation, the Federal Government will take no action to implement or enforce the COVID-19 vaccination requirement pursuant to Executive Order 14043 on Requiring Coronavirus Disease 2019 Vaccination for Federal Employees. Therefore, to the extent a Federal job announcement includes the requirement that applicants must be fully vaccinated against COVID-19 pursuant to E.O. 14043, that requirement does not currently apply.

Selective Placement Factor: Applicant must possess experience as an independent auditor conducting or overseeing federal financial statement audits performed pursuant to the Chief Financial Officers (CFO) Act or Accountability of Tax Dollars Act.

Applicant must have advanced knowledge of federal generally accepted accounting principles as promulgated by the Federal Accounting Standards Advisory Board and generally accepted government auditing standards as promulgated by the Government Accountability Office used in conducting financial statement audits, required by theChief Financial Officers Act of 1990 and amended by theGovernment Management Reform Act of 1994.

Your application package must show in detail that you possess the above Specialized Experience and Selective Placement Factor.

Positive Education Requirement: 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:

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; or
2. Certificate as Certified Public Accountant 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 nonconformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements

Specialized Experience: In addition to the basic eligibility requirements above, applicants must have the following specialized experience and/or directly related education or a combination:(Note: Specialized experience is paid or unpaid experience that has equipped the applicant with the specific knowledge, skills, and abilities to perform the duties of the position in the practical application of professional accounting and auditing principles, procedures, and techniques successfully.)

GS-13: To qualify at the GS-13 level, applicants must have one (1) year of specialized experience at least equivalent to a GS-12 Financial Auditor position which is in or directly related to auditing and program evaluation or assessment which has equipped the applicant with the particular knowledge, skills, and abilities to successfully perform the duties of the position.

Only experience gained from a federal financial statement audit performed pursuant to the Chief Financial Officers (CFO) Act or Accountability of Tax Dollars Act will meet the specialized experience. The applicant must demonstrate in detail an understanding of Government Auditing Standards for Financial Statements audits, and the OMB Audit Bulletin. Examples of specialized experience includes performing or overseeing independent audits of federal financial statements as the senior auditor (in-charge auditor), which includes directing and instructing audit team, providing team members with technical guidance, independent performance of major segments of assigned tasks, and reviewing completed work; and performing contracting tasks such as drafting statements of work and reviewing contract deliverables for a federal financial statement audit contract. Specialized experience also includes technical knowledge and understanding of the Federal financial statements (i.e., Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, and Statement of Custodial Activity).

Experience from any other types of audits (i.e., performance audits, internal audit work related to OMB A-123 requirements) will not be accepted towards meeting the specialized experience.

DOJ EEO Statement/Policy: http://www.justice.gov/jmd/eeos/08-eeo-policy.pdf

Schedule A: DOJ welcomes and encourages applications from persons with disabilities and is firmly committed to satisfying its affirmative obligations under the Rehabilitation Act of 1973 to ensure that persons with disabilities have every opportunity to be hired and advanced on the basis of merit within the Department. DOJ also encourages eligible Schedule A applicants to submit their resumes.

Selective Service: If you are a male applicant born after December 31, 1959, you must certify that you have registered with the Selective Service System, or are exempt from having to do so under the Selective Service Law. Additional information is found at: www.sss.gov.

Veteran Preference: If you are entitled to or claim veteran preference (VP), you should indicate the type of veteran preference (5 or 10 points) you are claiming on your résumé. In order to determine your eligibility, you can find additional information at: http://www.opm.gov/policy-data-oversight/veterans-services/vet-guide/. To verify your veteran preference entitlement, please submit a copy of the Member Copy 4 of your DD-214(Certificate of Release or Discharge from Active Duty); official statement of service from your command if you are currently on active duty; or other official documentation (e.g., documentation of receipt of a campaign badge or expeditionary medal) that shows your military service was performed under honorable conditions. (1) If you are claiming 10-point preference, you must submit Member Copy 4 of your DD-214 in addition to the supporting documentation required and identified on the reserves side of the SF-15, Application for 10 Point Veteran Preference. (2) If you are claiming 10-point DERIVED PREFERENCE as a relative you must submit Member Copy of the veteran's DD-214, and an SF-15, Application for 10-point veteran preference" in addition to the supporting documentation required and identified on the reverse side of this form. If you fail to do so, you will receive consideration as a non-veteran.

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 based on how well you meet the qualifications listed in this vacancy announcement. Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), the responses you provide on the application questionnaire, and the result of the online assessments required for this position and a subject matter expert review of your resume. You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics):

• Accountability
• Arithmetic/Mathematical Reasoning
• Attention to Detail
• Competency in Federal Contract Administration
• Competency in Government Auditing Standards and Federal Accounting Concepts, Principles, and Practices
• Competency in Leading the Work of Team Members
• Competency in Oral Communication
• Competency in Written Communication
• Decision Making
• Flexibility
• Integrity/Honesty
• Interpersonal Skills
• Learning
• Reasoning
• Self-Management
• Stress Tolerance
• Teamwork

To be considered for this position, you must complete all required steps in the process. In addition to the application and application questionnaire, this position requires an online assessment. The online assessment measures critical general competencies required to perform the job.

Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on the online assessment may also result in your removal from consideration.

Subject matter experts will review your resume package to determine your technical qualifications based on the required competencies to make an initial qualification determination.

To preview the application questionnaire, click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11616003.