This position is in the VISN 6 Centralized Finance Service and is a member of an audit team responsible for executing Generally Accepted Government Auditing Standards (GAGAS) audits for VHA's internal audit program. This position is a key component of VHA's Third Line of Defense, providing internal, independent, and objective assurance for management operations and clinical services.

Duties

***THIS IS NOT A VIRTUAL POSITION, YOU MUST LIVE WITHIN OR BE WILLING TO RELOCATE WITHIN A COMMUTABLE DISTANCE OF THE DUTY LOCATION*** Major duties include but are not limited to: Following Generally Accepted Government Auditing Standards (GAGAS), the auditor participates in the research and survey phases of the audit/assist by gathering relevant and reliable information in order to refine audit areas to include objectives, scope, criteria, and methodology. Assists in identifying potential audit topics for future consideration and in the development of audit proposals. Ensures that audit documents answer the audit objectives. Independently prepares work papers that: include the required are marked "For Official Use Only" as appropriate; and all written products are appropriately safeguarded. Drafts finding outline worksheets, findings, and portions of audit/assist reports, with minimal supervision. Effectively communicates audit results through participation and input to briefings and written documents to senior management and internal and external stakeholders. Independently cross references portions of the draft report with minor revisions and assists in the independent referencing process. Performs other related duties as assigned. Promotion Potential: The selectee may be promoted to the full performance level without further competition when all regulatory, qualification, and performance requirements are met. Selection at a lower grade level does not guarantee promotion to the full performance level. Work Schedule: Full Time, Monday - Friday, 7:45 a.m. - 4:30 p.m. Telework: Not Authorized Virtual: This is not a virtual position. Position Description/PD#: Auditor/ 90082A (GS-09) / 90083A (GS-11) Relocation/Recruitment Incentives: Authorized for a highly qualified candidate Permanent Change of Station (PCS): Not Authorized PCS Appraised Value Offer (AVO): Not Authorized Financial Disclosure Report: Not required Physical Requirements: Work is normally sedentary with no special demands.

Requirements

Qualifications

To qualify for this position, applicants must meet all requirements by the closing date of this announcement, 09/15/2023. Time-In-Grade Requirement: Applicants who are current Federal employees and have held a GS grade any time in the past 52 weeks must also meet time-in-grade requirements by the closing date of this announcement. For a GS-09 position you must have served 52 weeks at the GS-07. For a GS-11 position you must have served 52 weeks at the GS-09. The grade may have been in any occupation, but must have been held in the Federal service. An SF-50 that shows your time-in-grade eligibility must be submitted with your application materials. If the most recent SF-50 has an effective date within the past year, it may not clearly demonstrate you possess one-year time-in-grade, as required by the announcement. In this instance, you must provide an additional SF-50 that clearly demonstrates one-year time-in-grade. Note: Time-In-Grade requirements also apply to former Federal employees applying for reinstatement as well as current employees applying for Veterans Employment Opportunities Act of 1998 (VEOA) appointment. Individual Occupational Requirement: Basic Requirements for Financial Auditors and Attestation Auditors 1. Degree: accounting, auditing; or a degree including auditing courses 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, 2. 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: 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. You may qualify based on your experience and/or education as described below:GS-09 Grade Requirements: Specialized Experience: One year of specialized experience to at least the next lower level (GS-07) which includes exercises judgment in adapting the guidelines to specific cases or problems and/or interpret many varied policies and regulations; resolving commonly encountered work problems and providing clear precedents; using professional accounting or auditing knowledge; planning an approach, gathering, organizing, and evaluating accounting data. Examples of specialized experience would typically include, but are not limited to: documents audit results, analyzing data and statistics from various sources, present data/information in briefings and written products, prepare briefing materials in charts and graphs covering audit status or findings for use. OR, Education: 2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree.(Note: You must attach a copy of your transcripts.). OR, Combination: 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. For example, an applicant for a GS-184, Sociology, position has successfully completed 60 undergraduate semester hours, including 24 semester hours in sociology, and, in addition, has 2 full-time years of appropriate experience that demonstrates that the applicant possesses the necessary analytical and communication skills. The applicant would qualify for GS-5, since the 60 semester hours (the equivalent of 2 years of undergraduate education, or 50 percent of the total requirement) were supplemented by 2 additional years of appropriate experience that provided the remaining 50 percent of the total required education and experience. GS-11 Grade Requirements Specialized experience: You must have one year of specialized experience equivalent to at least the next lower grade level (GS-09) in the normal line of progression for the occupation in the organization. Examples of specialized experience include, but not limited to: Systematic examination and appraisal of financial records, financial management reports, internal controls and practices that affect the financial condition and operations of a Healthcare facility and/or large financial institutes function; perform internal audits; utilize auditing and accounting theory, concepts, standards, techniques, and practices; assuring professional accounting principles are being applied, sound financial management principles are being applied consistently with applicable laws and regulations and identified deficiencies are being followed up and corrected; communicate effectively both orally and in writing; and ability to work independently. (Experience must be documented in your application/resume for full consideration.) OR, Education: Ph.D. or equivalent doctoral degree OR, 3 full years of progressively higher level graduate education leading to such a degree. The 24 hours may include up to 6 hours of credit in business law. (TRANSCRIPT REQUIRED). Combination: Applicants may also combine education and experience to qualify at this level. You must have an combination of specialized experience and education beyond at least four (4) years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. Your background must also include one of the following: a) Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law; OR b) A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; OR c) Completion of the requirements for a degree that included substantial course work in accounting or auditing, (TRANSCRIPT REQUIRED) You will be rated on the following Competencies for this position: Audit ReportingAuditingCompensationComplianceFinancial Analysis For more information on these qualification standards, please visit the United States Office of Personnel Management's website at https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-standards/.

Education

Note: A full year of work is considered to be 35-40 hours of work per week. Part-time experience will be credited on the basis of time actually spent in appropriate activities. Applicants wishing to receive credit for such experience must indicate clearly the nature of their duties and responsibilities in each position and the number of hours a week spent in such employment.

***A transcript must be submitted with your application if you are basing all or part of your qualifications on education.***

Note: Only education or degrees recognized by the U.S. Department of Education from accredited colleges, universities, schools, or institutions may be used to qualify for Federal employment. You can verify your education here: http://ope.ed.gov/accreditation/. If you are using foreign education to meet qualification requirements, you must send a Certificate of Foreign Equivalency with your transcript in order to receive credit for that education. For further information, visit: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html.


NOTE: Experience must be fully documented on your resume and must include job title, duties, month and year start/end dates AND hours worked per week.

Contacts

• Address VHA VISN 6 Human Resources 3518 WESTGATE DRIVE DURHAM, NC 27707 US
• Name: Christine Kozik
• Phone: 858-642-1574
• Email: [email protected]