Duties

Summary

This position is located in the Audit Division, Beltsville, MD, and Kansas City, MO.

This position serves as an entry-level Auditor in a work unit under the direction of Assistant Inspector General for Audit (AIGA). The AIGA is responsible for all audits of the USDA and its worldwide operations and programs, and for the management of staff of approximately 300 auditors, information technology specialists, and administrative support personnel.
Learn more about this agency

Responsibilities

• Works as a member of a team to performs a variety of technical auditing engagements that are structured to provide the incumbent with experience in the application of auditing principles, procedures, and techniques.
• Conducts research and gathers information through observation, interview, record review, and other available sources (i.e. applicable laws, directives, manuals etc.).
• Tests and analyzes data to verify that it is complete, applicable, and sufficient to meet objectives of the audit test procedure or the audit engagement in general. Summarizes data to identify patterns, trends, recurrences and prevalence's.
• Applies sound auditor judgment and develops findings that are supported by evidence and makes recommendations for corrective action(s) that are viable.
• Identifies and reports any unusual or questionable accounting or program practices, procedures, or operations.
• Prepares clear and concise audit documentation, audit products, and other written/electronic products, and assists the lead auditor in writing segments of draft and final audit reports.
• Effectively plans and prioritizes individual work day to remain actively engaged and works to meet task assignment completion timeframes.
• This includes planning and prioritizing individual work in relation to other engagement team members and work unit colleagues to foster a productive group/team environment.

Travel Required

25% or less - Occasional to frequent travel will be required to fulfill operational and oversight responsibilities associated with audits, inspections, reviews, and other assignments, as deemed necessary by management.

Supervisory status
No

Promotion Potential
12

Requirements

Conditions of Employment

• You must be a US Citizen
• Males born after 12/31/1959 must be Selective Service registered or exempt
• Subject to satisfactory adjudication of background investigation and/or fingerprint check
• Successful completion of one-year probationary period, unless previously served
• Direct Deposit Per Public Law 104-134 all Federal employees are required to have federal payments made by direct deposit to their financial institution
• Successfully pass the E-Verify employment verification check. To learn more about E-Verify, including your rights and responsibilities, visit E-Verify at https://www.e-verify.gov/
• Public Financial Disclosure Required (OGE 450)
• Relocation expenses are NOT authorized
• Must sign a Pathways Program Participant Agreement.

Qualifications

In order to meet basic eligibility requirements for the Excepted Service Pathways Recent Graduates appointment, applicants must meet the definition of a "Recent Graduate" at the time of application. Recent Graduate means an individual must, within the previous two years (except for eligible veterans who were precluded from applying due to their military service obligation, have as much as six years after degree or certificate completion to apply), have completed a degree or certificate from a qualifying educational institution. Qualifying degrees include an associates, bachelors, masters, professional, doctorate, vocational, or technical degree.
You must first meet recent graduate program eligibility to be considered for this position. You may then qualify for the position based on education, experience or a combination of both as detailed below. The following requirements must be met prior to appointment/enter on duty date.

This position has a positive education requirement. You must verify completion of the qualification requirements listed below by submitting a copy of your transcripts and/or certifications.

A. 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 in business law.

OR

B.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 a 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.

MINIMUM QUALIFICATIONS REQUIREMENT FOR GS-07
Specialized Experience for GS-07: Applicants must have one year of specialized experience equivalent to at least the GS-05 level in the Federal service, or the equivalent to in the private sector which includes: Working as a trainee accountant or auditor performing basic audit and/or accounting tasks or duties, or shadowing a coworker in the examination of routine financial documents, files, or casework.

Substitution of Education for Specialized Experience:

GS-07: One full year of graduate level education that demonstrates the competencies of the position.
OR
Equivalent Combination of Education and Experience: To combine education and experience, first take the number of semester hours or equivalent earned towards a graduate degree and divide by 18 semester hours or equivalent. Then take the number of months of full-time experience and divide by 12.
OR
Superior Academic Achievement: Applicants who meet the criteria for S.A.A. as evidenced by one of the following three methods: in the upper third of their graduating class in the college, university, or major subdivision, based on completed courses; OR have a GPA of 3.0 or higher out of a possible 4.0 computed based on 4 years of education, or as computed based on courses completed during the final two (2) years of the curriculum, or 3.5 or higher out of a possible 4.0 ("B+" or better) based on the average of the required courses completed in the applicants major field or the required courses in the major field completed during the final two (2) years of the curriculum; OR the applicant is a member in one of the national scholastic honor societies.

MINIMUM QUALIFICATIONS REQUIREMENT FOR GS-09

Specialized Experience for GS-09: Applicants must have one year of specialized experience equivalent to at least the GS-07 level in the Federal service, or the equivalent to in the private sector which includes: Performing audit steps and tasks of limited difficulty and complexity such as conducting evaluations, examinations, or other fact-finding studies and preparing draft audit reports using a practical application of auditing standards, procedures, and technology. You will receive credit for all qualifying experience, including volunteer experience and unpaid internships.

Substitution of Education for Specialized Experience:

GS-09: A Masters or equivalent graduate degree or 2 full years of progressively higher level graduate education leading to such a degree or LL.B. or J.D. with major study in accounting, auditing, or related discipline may be substituted to meet the specialized experience requirement.

To be creditable, education must have been obtained in an accredited college or university recognized by the U.S. Department of Education.
Equivalent combinations of successfully completed graduate level education and experience may be used to meet total experience requirements.

IN DESCRIBING YOUR EXPERIENCE, PLEASE BE CLEAR AND SPECIFIC. WE WILL NOT MAKE ASSUMPTIONS REGARDING YOUR EXPERIENCE.

If your resume does not support your questionnaire answers, we will not allow credit for your response(s). For more information on the qualifications for this position, click here: http://www.opm.gov/qualifications/Standards/group-stds/gs-admin.asp

Applicants must meet all qualifications and eligibility requirements by the closing date of the announcement including specialized experience and/or education, as defined below.

Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community, student, social). Volunteer work helps build critical competencies and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.

Education

EDUCATION STATEMENT - Individual Occupational Requirement: This position has an education requirement. You must submit a copy of your unofficial college transcripts (or a list of your courses including titles, credit hours completed and grades) to document that you have met the education requirement.

Unofficial transcripts will be accepted in the application package; however, official transcripts will be required prior to beginning employment. Most colleges and universities offer unofficial transcripts online - please check your school website to obtain a copy quickly.

All academic degrees or course work must be completed in an educational institution that has obtained accreditation from an accrediting body recognized by the U.S. Department of Education. For a list of schools that meet this criteria, see http://www.edu.gov/ .

FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show that the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. For further information, visit: http://www.ed.gov .

Additional information

• Recent Graduate appointments are intended to last for 1 year. Recent Graduates who satisfactorily complete all the USDA Recent Graduates Program requirements may be non-competitively converted to a Term or Permanent appointment in the competitive service. Conversion is not guaranteed. Recent Graduates converted to Term appointments may later be non-competitively converted to a Permanent competitive service position.
• This position is eligible for telework and other flexible work arrangements. Employee participation is at the discretion of the supervisor.

How You Will Be Evaluated

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

Applications will be evaluated in accordance with Office of Personnel Management's (OPM) Delegated Examining Procedures and USDA policy using category rating. Applicants who meet basic minimum qualifications will be placed in one of two or three categories: Best Qualified, Well Qualified, or Qualified. Within these categories, applicants eligible for veteran's preference will receive selection priority over non-veterans. Category placement will be determined based on applicants' quality of experience and the extent they possess the following knowledge, skills, and abilities (KSA) or competencies:

• • Knowledge of professional audit and accounting principles and techniques.
  • Ability to conduct research and gather information through observation, interview, record review, and other available sources (i.e. applicable laws, directives, manuals), analyze data and test internal controls to formulate conclusions based on evidence.
  • Ability to identify and apply standards and problem solving techniques to ensure compliance with requirements.
  • Ability to use a computer to develop a variety of analytical reports and written guidance in a variety of formats (e.g. narratives, spreadsheets, graphs, charts, etc.) using a variety of software packages (e.g., Microsoft Word, Excel, PowerPoint etc.).
  • Ability to demonstrate effective oral and written communications.

Your application, including the online Assessment Questionnaire, will be reviewed to determine if you meet (a) minimum qualification requirements and (b) the resume supports the answers provided to the job-specific questions. Your resume must clearly support your responses to all the questions addressing experience and education relevant to this position. Those determined to be in the best qualified category will be referred to the selecting official for consideration.

Note: If, after reviewing your resume and/or supporting documentation, a determination is made that you have inflated your qualifications and or experience, your score may be adjusted to more accurately reflect your abilities, or you may be found ineligible. Please follow all instructions carefully. Errors or omissions may affect your rating. Providing inaccurate information on Federal documents could be grounds for non-selection or disciplinary action up to including removal from the Federal service.

Clicking the link below will present a preview of the application form; i.e. the online questionnaire. The application form link below will only provide a preview and does not initiate the application process. To initiate the online application process, click the "Apply" button to the right.

To view the application form, visit:
https://apply.usastaffing.gov/ViewQuestionnaire/10968562

Background checks and security clearance

Security clearance
Secret

Drug test required
No

Position sensitivity and risk
Noncritical-Sensitive (NCS)/Moderate Risk

Trust determination process
Suitability/Fitness

Required Documents

The following documents are required for your applicant package to be complete. Our office cannot be responsible for incompatible software, your system failure, etc. Encrypted documents will not be accepted. Failure to submit required, legible documents may result in loss of consideration.

• Resume that includes:1) personal information such as name, address, contact information; 2) education; 3) detailed work experience related to this position as described in the major duties including work schedule, hours worked per week, dates of employment; title, series, grade (if applicable); 4) other qualifications.
• If education is required or you are using education to qualify, you must submit a copy of your college transcripts. An unofficial copy is sufficient with the application if it includes your name and the necessary course information; however, if you are selected, you will be required to submit official transcripts prior to entering on duty. Education must have been successfully obtained from an accredited school, college or university. If any education was completed at a foreign institute, you must submit with your application evidence that the institute was appropriately accredited by an accrediting body recognized by the U.S. Department of Education as equivalent to U.S. education standards. There are private organizations that specialize in this evaluation and a fee is normally associated with this service. For a list of private organizations that evaluate education, visit the NACES website. All transcripts must be in English or include an English translation.
• If claiming veteran's preference, you must submit a DD214, Certificate of Release from Active Duty, which shows dates of service and discharge under honorable conditions.If currently on active duty you must submit a certification of expected discharge or release from active duty service under honorable conditions not later than 120 days after the date the certification is submitted.Veteran's preference must be verified prior to appointment.Without this documentation, you will not receive veteran's preference and your application will be evaluated based on the material(s) submitted.
• If claiming 10-point veteran's preference you must provide the DD214 or certification requirements (see above bullet), plus the proof of entitlement of this preference as listed on the SF-15 Application for 10-point Veterans' Preference. The SF-15 should be included but is not required. Failure to submit these documents could result in the determination that there is insufficient documentation to support your claim for 10-point preference. For more information on veterans' preference visit FEDSHIREVETS
• Surplus or displaced employees eligible for CTAP, RPL, or ICTAP priority must provide: proof of eligibility (RIF separation notice, notice of proposed removal for declining a transfer of function or directed reassignment to another commuting area, notice of disability annuity termination), SF-50 documenting separation (as applicable), and your most recent SF-50 noting position, grade level, and duty location with your application per 5 CFR 330.