Auditor (GS-7)
Summary
Organizational Location: This position is with the Department of Homeland Security, within U.S. Customs and Border Protection, Office of Trade, Trade Regulatory Audit, (TRA) located in the following locations:
- Buffalo, NY.
- Laredo, TX.
- Minneapolis, MN.
- Newark, NJ.
- San Jose, CA.
Clarification from the agency
Recent college graduates who have, within the previous two years, completed a qualifying Bachelors or Graduate degree. Veterans who have completed a bachelor's or graduate degree and were unable to apply within two years of receiving their degree due to military service obligation of at least 4 years, may apply within two years of their discharge from uniformed service. This announcement will be utilized to fill positions through the College Graduate Hiring Authority.
Duties
As an Auditor, you will work as a trainee performing a variety of tasks and demonstrating practical application of accounting principles, audit standards, procedures, and techniques to obtain basic experience toward independently planning and conducting audit assignments. This position starts at a salary of $49,025.00 (GS-07, Step 1) to $63,733.00 (GS-12, Step 10) with promotion potential to $113,047.00 (GS-12 Step 10).
CBP Office of Trade is the architect of the most robust customs system in the world and the second largest revenue source for the U.S. Government. We facilitate legitimate trade, enforce U.S. laws, and protect the American economy as well as consumer health and safety. Collaborating with industry and government partners, we create a fair, competitive, and safe trade environment, and we enforce U.S. trade law to protect national economic security. Our expertise in the trade community allows us to lead the development of streamlined and efficient processes that provide certainty for legitimate importers, while combatting transnational crime.
Major duties for this position include but are not limited to:
- Serving as a trainee and team member on audits or other assignments of external entities that are importing, exporting, or facilitating the international flow of merchandise into or out of the United States.
- Examining records, books, ledgers, purchase vouchers, inventory receipts and other documents with oversight to determine if transactions are properly supported in accordance with Federal and/or other Partner Government Agencies (PGA) laws and regulations.
- Documenting work performed, audit conclusions, findings, and recommendations in work papers/audit reports in a clear and concise manner and assisting in communicating findings and recommendations that may impact an auditee's decision to enhance its import/export operating procedures and/or result in penalty or other enforcement actions.
- Ensuring audit program timelines and budgeted hours are met to ensure timeliness of audit completion.
- Preparing audit documentation by recording the information, records, conditions and/or findings on a prescribed format or report; referring unusual or questionable transactions or when problems encountered that do not fit instructions or guidelines to a supervisor or higher-level auditor.
Qualifications
Basic Requirements: You must provide supporting documentation in your application to show you meet the basic requirement below:
A. Degree: Successful completion of a full 4-year course of study in an accredited college or university leading to a bachelor's or higher degree in accounting, auditing, or 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. Transcript must include date degree was awarded or conferred.
OR
B. A 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:
1. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law (provide transcripts);
OR
2. A certificate as a Certified Public Accountant or a Certified Internal Auditor, obtained through written examination;
OR
3. 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 (provide transcripts), 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 non-conformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
Experience: You qualify for the GS-07 grade level if you possess 1 year of specialized experience equivalent to at least the next lower grade level, performing duties such as:
- Working as a trainee auditor applying a practical application of accounting principles, audit standards, procedures and technology.
- Verifying that accounting systems are set up and maintained according to accepted accounting principles; and
- Examining program documents as well as previous audit report to determine compliance with governing regulations.
Education Substitution: Successful completion of one year of full-time graduate education from an accredited college or university may substitute for the experience required at this level. This education must demonstrate the skills necessary to do the work. Check with your school to determine how many credit hours comprise a year of graduate education. If that information is not available, use 18 semester or 27 quarter hours.
OR
Superior Academic Achievement (SAA): May also substitute for the experience required. It is based on (1) class standing, (2) grade-point average (i.e., GPA 3.0 or higher of a possible 4.0, excluding pass/fail credits. Pass/fail credits cannot be more than 10% of total credits), or (3) honor society membership. Review Superior Academic Achievement (SAA) to see if you qualify under this provision. Please see http://www.opm.gov/ for additional information.
Combining Experience and Education: When combining education with experience, first determine the applicant's total qualifying education as a percentage of the education required for the grade level; then determine the applicant's experience as a percentage of the experience required for the grade level; finally, add the two percentages. The total percentage must equal at least 100 percent to qualify an applicant for that grade level.
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, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.
You must meet all qualification requirements, including education if applicable to this position, subject to verification at any stage of the application process by 10/01/2024.