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GS-511

DOE Jobs Online logo Auditor, GS-511


Basic Requirements for all grades, GS-5 and above:

Degree: accounting and/or auditing; or a degree in a related field such as business administration, finance, or public administration in an accredited college or university that included or was supplemented by 24 semester hours in accounting and/or auditing. 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 and/or auditing, or an equivalent combination of accounting and/or auditing experience, college-level education, and training that provided professional accounting and/or auditing 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 an accredited college or university in accounting or auditing, e.g., 15 semester hours, but that does not fully satisfy the 24-semester-hour requirement above, 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/or auditing 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 above; and (c) except for literal nonconformance to the requirement of 24 semester hours in accounting and/or auditing, the applicant's education, training, and experience fully meet the specified requirements.

Additional Experience and Education Requirements For GS-7 and Above

In addition to meeting the basic entry qualification requirements, applicants must have specialized experience and/or directly related education in the amounts shown in the table below:

Grade

Education

Specialized Experience

GS-7

1 year of graduate-level education or superior academic achievement

1 year equivalent to at least GS-5

GS-9

2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree

1 year equivalent to at least GS-7

GS-11

3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree

1 year equivalent to at least GS-9

GS-12 and above

 

1 year equivalent to at least next lower grade level

NOTE: Education and experience may be combined for all grade levels for which both education and experience are acceptable.

 

Graduate Education: Completion of graduate level education in the amounts shown in the table, in addition to meeting the basic requirements, is qualifying for positions at grades GS-7 through GS-11 if it provided the knowledge, skills, and abilities necessary to do the work. One year of full-time graduate education is considered to be the number of credit hours that the school attended has determined to represent 1 year of full-time study. If that number cannot be obtained from the school, 18 semester hours should be considered an academic year of graduate study. Part-time graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.

Specialized Experience: Experience that equipped the applicant with the particular knowledge, skills, and abilities to perform successfully the duties of the position, and that is typically in or related to the work of the position to be filled. To be creditable, specialized experience must have been equivalent to at least the next lower grade level in the normal line of progression for the occupation in the organization.

Examples of Specialized Experience:

For GS-9: Working as an audit team member on specified audit assignments that facilitate the efforts of the team and provide experience toward independently planning and conducting complete audit assignments; applying conventional audit techniques to complete relatively uncomplicated evaluations such as auditing direct labor and material costs or checking the treatment of costs as operating verses capital expenditures; checking reports, records, ledgers, and other documents against sales slips, receipts, payroll slips, and other source documents; inventorying warehouses and store rooms to check on the condition and quantity of items and comparing figures with balances on asset sheets and records of daily transactions.

For GS-11: Serving as an auditor with responsibility for performing a variety of audit assignments that involve conducting either segments of audits or complete audits of internal agency programs, where audit assignments are either well-precedented or occasion the use of conventional auditing techniques in gathering and evaluating the pertinent data; for example, an annual audit of an officer or noncommissioned officer club having restaurant and bar operations in which the auditor performs a range of functions in planning and conducting the audit, reporting results and making recommendations.

For GS-12: Serving as an auditor responsible for independently planning, performing, and reporting a variety of audit assignments in connection with specific activities of federal agencies and/or contractors; developing audit programs and plans reflecting the nature of the assignment, characteristics of the subject's accounting system, reliability of internal controls, anticipated problem areas, and time restraints; making tests and examinations of the subject's specific cost representations, accounting systems and records, internal controls, policies and practices, and other management information pertinent to an audit; using audit techniques, such as statistical sampling, where appropriate; and making audit determinations concerning the accuracy of cost representations, reasonableness of cost proposals, reliability of accounting systems and information, allocability of costs, economy and effectiveness of management policies or operations, and cost avoidance.

For GS-13: Working in a field office of a department to audit a variety of programs to assess efficiency and effectiveness and compliance with program laws, regulations, and provisions; planning and conducting audits requires modifying or developing methods and techniques; designing an audit plan covering program areas where there is a high probability of significant findings; reviewing team findings and identifies operational problems such as ineffectual administrative controls set up to monitor operations, fix accountability, and identify waste; untimely processing and follow-up on client claims and adjustments of over or under payments; improperly prepared time work studies, cost allocation plans, and claims for administrative costs; fraudulent acquisition and use of client authorizations for program participation; and non-adherence to contract provisions by vendors. Develops audit reports explaining program differences and recommending improvements to program operations where differing points of view may be strongly held; developing special reports as audit progresses, covering program deficiencies where immediate corrective action is required.

For GS-14: Developing, interpreting, and disseminating guidance on Cost Accounting Standards, contracting cost principles, and public laws relating to contracting; providing advice on potential and current contract appeals cases; giving contract audit advice and opinions on appeals cases; interpreting a full range of theories, laws, and regulations pertaining to industrial accounting, control, and reporting systems; reviewing audit reports containing significant issues regarding CAS and evaluating the effectiveness with which the CAS are applied; developing procedures and instructions covering CAS implementation and revisions to CAS policy.

 

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Page Last Updated: 7/13/2015 9:29 PM