Auditor

Army National Guard Units

About The Position

This is a National Guard Title 5 excepted service position located in the United States Property and Fiscal Office. The Auditor serves as an agent of the United States Property and Fiscal Officer on accounting, financial, and managerial issues requiring examination by a financial professional. The position performs complex analyses and evaluations involving accounting, management control, and risk management. It applies knowledge of reporting requirements, work processes, accounting systems, and data to resolve significant accounting and management problems; identify areas for system improvement; recommend controls and reporting solutions; and improve program effectiveness and the integrity of financial information. The Auditor interprets higher-headquarters policies and procedures, develops and coordinates regulations and guidance, determines management information needs, and monitors financial and operational systems. The position verifies appropriate use of funds and monitors financial activity for violations of statutes or funding limitations. The role conducts reviews that may be unprecedented and require advanced audit techniques, including reviews involving suspected fraud, abuse, or illegal acts. It plans reviews, assesses internal controls, documents work under applicable government auditing standards and agency policies, gathers and analyzes data using methods such as interviews, computer-assisted audit techniques, statistical analysis, and questionnaires, and prepares working papers and reports. It presents findings and recommendations to activity officials, works to secure corrective action, and reports the status of corrective actions to command. The Auditor coordinates with commands, staff sections, activity directors, operating officials, program managers, and external audit agencies. It evaluates and negotiates proposed tentative findings and recommendations and reviews management responses. The position may direct the daily activities of a small staff and is responsible for effective administration of supervised activities. It may advise and train employees, participate in interviews and selection recommendations, identify training needs, and develop performance standards. Other duties may be assigned.

Requirements

General experience collecting and analyzing data effectively and accurately, writing reports and presentation formats, problem-solving and negotiating, working with multiple software programs, and presenting formal training presentations and briefings.
Specialized experience equivalent to at least one year at the next lower grade level, with a validated understanding of basic audit occupational-series principles and concepts and the competencies to perform auditing program requirements.
Experience and training demonstrating the ability to follow directions and read, retain, and understand instructions, regulations, policies, and procedures.
Meet the basic education requirement through a degree in accounting or auditing, or a related degree including auditing courses and 24 semester hours in accounting (up to 6 hours may be business law); or meet the stated combination-of-education-and-experience provisions.
For the education-and-experience route, have at least four years of performance-auditing experience or an equivalent combination of performance-auditing experience, college-level education, and training providing professional auditing knowledge, plus 24 semester hours in appropriate accounting or auditing courses (up to 6 hours may be business law) or a CPA or CIA certificate obtained through written examination.
Submit a copy of the most recent Standard Form 50 reflecting tenure in Block 24 (1, 2, or 3).
If qualifying through education, provide transcripts or other documentation supporting the education claims.
Meet federal employment suitability requirements as determined by a background investigation.
May be required to successfully complete a trial period.
Participate in direct deposit.
If subject to the Military Selective Service Act, be registered as required.

Responsibilities

Analyze and evaluate complex accounting, management control, and risk-management matters.
Resolve accounting and management problems and recommend system, control, reporting, and program improvements.
Interpret higher-headquarters policies and procedures and develop, coordinate, and publish regulations, directives, procedures, and guidance.
Determine management information requirements and develop and monitor financial and operational systems and programs.
Verify proper use of funds and monitor financial activity for potential violations of statutes or funding limitations.
Analyze operating results and advise managers on resource-management alternatives and program direction.
Plan and conduct reviews using advanced auditing techniques, including reviews involving potential fraud, abuse, or illegal acts.
Assess internal controls, document survey results, conduct internal review steps, and prepare working papers and files in accordance with applicable standards and policies.
Draft reports presenting findings, causes, and recommended corrective actions, and discuss findings with activity officials.
Monitor and report to command on corrective actions taken by functional activities.
Coordinate audit and management actions with subordinate commands, staff sections, activity directors, operating officials, and program managers.
Evaluate external audit agencies’ tentative findings and recommendations, negotiate when evidence does not support them, and evaluate management responses.
May direct a small staff, administer supervised activities, advise and train employees, participate in interviews and selection recommendations, identify training needs, and develop performance standards.
Perform other duties as assigned.