Auditor

The position performs work under general administrative supervision, in a developmental capacity

aimed at preparing the incumbent to gain the knowledge and skills necessary to perform the duties

outlined in the target position description. GS-07s perform somewhat difficult assignments requiring fundamental knowledge, methods and principles under general supervision. The incumbent exercises independent judgment to a limited extent to perform somewhat difficult assignments as an Auditor.

MAJOR DUTIES:

1. Works as a team auditor and trains under the supervision and direction of a higher grade auditor. Performs specified audit assignments which facilitate the efforts of the team and provide experience.

leading to the independent planning and conduct of audit assignments.

2. The auditor applies conventional audit techniques to complete relatively uncomplicated

evaluations. Examples of such assignments include auditing commercial activities studies, cost data or inventory receipts, issues or storage. The auditor should have a basic knowledge or

understanding of auditing standard procedures and techniques.

3. Researches directives laws, regulations and operating instructions of an Army activity's function or system.

4. Collects data through interviews with operating officials in order to obtain information, reviews

and summaries of manual and automated records and observations and inspections.

5. Documents audit results.

6. Analyzes data and statistics from various sources.

7. Presents data/information in briefings and written products.

8. Inventories warehouses and storerooms to check on the condition and quantity of items and

compares figures with balances on asset records and records of daily transactions.

9. Verifies the appropriateness of charges for labor and materials that transactions were properly recorded and that products or services were actually provided.

10. Compares the similarities and differences of accounting or other Army systems in categorizing and reporting particular types of transactions.

11. Prepares in the prescribed format audit working papers with content adequate to support the

audit steps being accomplished.

12. Performs analysis of information contained in working papers and summaries, conditions or

problems identified.

13. Calls supervisor's attention to unusual or questionable transactions, eg., potential fraud, or

when problems encountered do not fit instructions or guidelines.

14. Participates in team or individual meetings, with supervisor and discusses audit assignment

progress.

15. Prepares an outline, in the proper format, of any problem identified in working papers with the

assistance of supervisor, finalizes outline and prepares rough draft finding with recommendations.

16. Prepares briefing materials in charts or graphs covering audit status or findings for use by team members in giving presentations or in conducting exit conferences.

17. Attends activity entrance or exit conferences to learn presentation techniques.

18. Maintains effective command relations during the audit.

19. Through formal training and on-the-job training the auditor trainee is expected to acquire a basic working knowledge of internal auditing in the Federal Government with particular emphasis on: -Comptroller General of the United States Standards for Audit of Governmental Organizations, Programs, Activities and Functions .-Audit execution process

 

Auditor GS-0511-07

Degree: Completed or will complete by June 2023, at least a bachelor's degree in accounting, business administration, finance, or public administration that includes 24 semester hours in accounting. The 24 hours may include up to 6 hours of credit in business law. See additional qualifications at:

https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualificationstandards/0500/auditing-series-0511/

The auditor position has a specific eligibility requirement, as follows: