Auditor

Duties

This position is located in the Architect of the Capitol (AOC), Office of the Inspector General (OIG). The incumbent reports directly to the Assistant Inspector General for Audit (AIGA) and serves as a Senior Auditor. The incumbent plans, executes and reports the results of individual and concurrent audits, reviews and evaluations with the objective of promoting efficiency and effectiveness to deter and prevent fraud, waste and mismanagement in AOC operations and programs.

The incumbent, pursuant to 2 U.S.C. § 1808(d)(2), is selected, appointed and employed by the OIG and reports to the Inspector General (IG) through the AIGA.

The Office of Audits oversees the annual audit of the AOC financial statements and performs audits, evaluations, attestations and reviews of AOC programs and operations. The Office of Audits provides the OIG the ability to examine a program or activity in a formalized, detailed and in-depth manner. Audits involve complex, novel or highly controversial issues and cover varied topics relating to AOC programs, functions and/or operations; determine compliance with applicable laws and regulations; evaluate internal controls; and identify any abuse or illegal acts. The Office of Audits is also tasked to perform work at the request of the Congressional committees.

MAJOR DUTIES:

Audit Processing (75%)

Plans, executes and reports results of audits, reviews and evaluations of AOC programs and operations. Performs audits, reviews and evaluations of highly complex AOC areas in accordance with scopes of review that consist of actual and potential cost overruns, time delays and escalating costs on construction and renovation projects; safety; management practices; and compliance with accounting standards. Develops and presents reports to high-level officials that identifies the results and findings and recommendations to improve AOC programs, operations and processes.

Plans the project by developing audits, reviews or evaluation plans that provide the critical path to answer the objectives. Identifies the need for making modifications to the objective or scope based on planning. Assess internal controls and compliance with policies and procedures. Executes the plan and performs the required steps to test, analyze and document compliance with policies and procedures. Identifies and makes recommendations for more efficient AOC operations and procedures. Reports potential acts of fraud, waste and mismanagement to the investigative unit for review.

Provides comments in the semiannual report regarding the impact on the economy, efficiency or prevention and detection of fraud and abuse of legislation and regulations.

Recommends policies for AOC activities to promote economy and efficiency and prevents and detects fraud and abuse in programs and operations.

Conducts audits, reviews and evaluations and recommends operational improvements. Presents results in formal reports to keep the AOC and the Congress informed regarding problems and deficiencies of the administration of AOC programs and operations and status of corrective actions.

Designs audit methods due to new policies, laws and regulations. Independently plans new approaches to existing audit functions. Resolves issues when regulations are highly interpretive and precedents are non-existing. Applies new technology when necessary. Coordinates problem resolutions that cross jurisdictions.

Serves as an audit expert for AOC management, program and operational audit assignments. Analyzes and audits multiple functional areas.

Analyzes and interprets prescribed legislative-AOC policies. Coordinates with the Government Accountability Office to develop OIG guidance for audits. Collaborates with the AIGA to establish review criteria to improve efficiency of audit activities.

Technical Advice and Guidance (25%)

Collaborates with peers in evaluating audit reports and management reviews to identify significant audit and review findings, trends and patterns. Recommends changes in OIG policies, procedures and practices.

Conducts entrance and exit conferences and audit interviews. Explains the role and responsibilities of the OIG. Presents audit findings and explains the responsibilities and actions required for compliance with findings.

Collaborates with other Federal OIG organizations to assess compliance with recognized audit standards and keeps abreast of new audit techniques and trends and shares best practices.

Qualifications

You must meet the United States Office of Personnel Management's (OPM) qualification requirements (including specialized experience and/or educational requirements) for the advertised position. You must meet all eligibility and qualifications requirements by the closing date of the job announcement. Additional information on the qualification requirements is outlined in the OPM Qualifications Standards Handbook of General Schedule Positions. It is available for your review on the OPM web site at http://www.opm.gov/qualifications.

Specialized experience is experience that has equipped you with the particular knowledge, skills and abilities to perform successfully the duties of the position, and that is typically in or related to the position to be filled. To be creditable, specialized experience must have been equivalent to at least the next lower grade level.

Candidates for the GS-14 grade level must have at least 52 weeks of specialized experience equivalent to the GS-13 grade level in the Federal service.

Specialized experience for this position includes: (1) Monitoring program compliance to policies, requirements, regulations or established performance levels; (2) Designing audit methods; (3) Conducting and managing audits on major programs and operations of an agency or private sector organization; (4) Planning and conducting financial statement performance and contract compliance audits; and (5) General accounting experience within the construction industry.

Education

Must have a Bachelor’s degree in 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

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 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.