Auditor GS Career Path Guide

Transcription

1 Auditor GS-0511 Career Path Guide August 2014

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3 TABLE OF CONTENTS AUDITOR GS Career Path Guide... 1 Your Career as an Auditor SNAP SHOT... 1 Your Expertise... 1 Previous Experience... 1 Key Duties and Responsibilities GENERAL ALL GS LEVELS... 1 Competencies ALL GS LEVELS... 3 Career Development - ALL GS LEVELS... 4 The Importance of Mentoring... 4 Advancement... 4 Auditor GS Auditor GS Auditor GS Auditor GS Auditor GS Supervisory Auditor GS Auditor GS Supervisory Auditor GS Auditor GS Supervisory Auditor GS Auditor Career Path Guide

4 AUDITOR GS-0511 Career Path Guide The position of Auditor is a Specialist is a government wide Mission Critical Occupation meaning that it is core to carrying out the primary mission of HUD. Whether you aspire to be a senior leader or choose to deliver steady technical expertise as a HUD Auditing professional, your contributions to the mission are valued and essential. The purpose of this career path guide is to provide you with a realistic preview of typical experiences, responsibilities, and duties associated with this occupation as well as strategies for developing and advancing your professional development as you grow your career at HUD. Your Career as an Auditor SNAP SHOT As an Auditor, you apply professional accounting and auditing knowledge, standards and principles. You are responsible for advising on, supervising or performing work consisting of a systematic examination and appraisal of financial records, financial and management reports, management controls, and policies and practices affecting or reflecting the financial condition and operating results of an activity. You analyze work related to the developing and executing of audit policies and programs, conduct performance audits, and conduct activities related to the detection of fraud, waste and abuse. Your Expertise Your provide guidance and expertise when reviewing financial statements and documents, organizational performance, or audits conducted by other auditors, assessing their accuracy. You evaluate whether the evidence provided is relevant and reliable, as well as accuracy in terms of occurrence, completeness, classification, cutoffs, rights, and obligations. Previous Experience It is necessary for an auditor to have experience in accounting or a related business administration or finance related field. It is advantageous to have experience interviewing others, giving presentations, using automated auditing software, and to be familiar with the laws, regulations, guidelines and procedures that apply to auditing. Key Duties and Responsibilities GENERAL ALL GS LEVELS Auditors typically perform two broad types of work: financial audits and performance audits. Auditors may also perform services other than audits. They may, for example, assist a legislative body by developing questions at hearings, develop methods for evaluating a new program, forecast potential program outcomes, assist investigators, work on advisory teams, and perform special studies, evaluations, and inspections. Financial Audits these include financial statement and financial related audits. Financial statement audits provide an opinion on whether the financial statements of an audited entity present fairly the financial position, results of operation, and cash flows in conformity with generally accepted accounting principles. Financial related audits include determining whether: The array of financial information meets established or stated criteria The entity adheres to specific financial compliance requirements 1 Auditor Career Path Guide

5 The entity has an adequate internal control structure over financial reporting and the safeguarding of assets The financial information systems comply with applicable requirements Financial audits may cover a broad range of subjects. The subjects include financial statements such as statements of revenue and expenses, statements of cash receipts and disbursements, and statements of fixed assets. They also include financial information in items and matters such as those governing the bidding for contracts, amounts billed, amounts due, safeguarding assets, and responses to allegations of fraud. Financial audits may include response to Congressional requests, hotline allegations, allegations of fraud, and support for investigations of fraud. Performance Audits The performance audit is an objective and systemic examination to provide an independent assessment of the performance of a government organization, program, activity or function. Performance audits are of two types - the economy and efficiency audit, and the program audit. The economy and efficiency audit determines whether an entity acquires, protects, and uses its resources such as personnel, property, and space economically and efficiently, the causes of less than maximum performance, and whether the entity complies with applicable laws and regulations on matters of economy and efficiency. In an economy and efficiency audit, the auditor may examine such matters as: Procurement practices Acquisition of the appropriate type of resources at appropriate cost Duplication of effort, idleness and overstaffing Valid and reliably reported measure of economy and efficiency Information system development and security The performance audit determines the extent to which an entity achieves the desired results or benefits established by regulation or other authorization, the effectiveness of organizations, programs and activities, and whether an entity is complying with law and regulations applicable to a program. Program audits may cover these types of items: The relevance or appropriateness of program objectives The extent to which a program achieves a desired level of program results Factors inhibiting satisfactory performance Alternatives for carrying out the program The adequacy of management controls The validity and reliability of reported program effectiveness Reviewing Audits Depending on your position, it may be your primary responsibility to review audits that outside individuals or companies have conducted. This position is typically referred to as a Financial Analyst. In this position, you review audit reports and financial statements prepared by independent public accountants, including preparing worksheets, financial statements, ledgers and journals. Forensic Audits Depending on your position, you may be conducting forensic audits, which are performed internally on HUD through the Office of the Inspector General to ensure that funds are only being used for their intended purpose. Forensic auditors typically have the same progression through the GS-levels as auditors who perform external audits, and perform much of the same job duties the main difference is that they investigate different clients. Auditor Career Path Guide 2

6 Competencies ALL GS LEVELS The competencies below are relevant to all Auditors across all GS Levels. Knowledge, skills and abilities are also presented by specific GS Level. Competency Accounting Operations Description Knowledge of general ledger accounting, control and subsidiary account relationships, reconciliation techniques Audit Reporting Knowledge of the principles, practices, and techniques used to report audit findings (criteria, condition, cause, effect and recommendation) Auditing Compliance Internal Controls Legal, Government and Jurisprudence Principles of Accounting Technical Auditing Competence Auditing Analysis and Consultation Knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance Knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies) Knowledge of the relevant laws, legal codes, court procedures, precedents, legal practices and documents, government regulations, Executive orders, agency rules, government organization and functions, and the democratic political process Knowledge of both generally accepted and government accounting principles, standards and practices, including double entry accounting and accrual accounting Knowledge of how to review audit reports and financial statements prepared by independent public accountants; this includes preparing worksheets, financial statements, ledgers and journals The ability to analyze complex financial statements and information, identify risk and problem areas, and provide recommendations to management in order to minimize risk 3 Auditor Career Path Guide

7 Career Development - ALL GS LEVELS You are encouraged to take control of your career by participating in targeted developmental activities, taking relevant training, and seeking diverse and demanding assignments that will allow you to develop your skills. Continually learning and investing in your education and training will help you better tackle obstacles on your job as well as increase the likelihood of your career advancement as an Auditor. Participate in training and development areas that strengthen your skills in the following areas: Technical writing skills Oral communication skills (Interviewing and Presentations) Critical thinking How the laws, regulations, guidelines and procedures surrounding audits relate to HUD programs Study and continuously revisit the following resources: Single Audit Act HUD Consolidated Audit Guide Generally Accepted Accounting Principles (GAAP) Generally Accepted Accounting Standards (GAAS) Generally Accepted Government Auditing Standards (GAGAS) International Financial Reporting Standards (IFRS) AICPA Accounting Principles Board Opinions and Accounting Research Bulletins AICPA Industry Guides and other issuances The Importance of Mentoring Auditors gain a significant amount of valuable learning on the job. They learn by experience working with client groups and they learn from peers in both formal and informal mentoring relationships. Mentoring is an effective way to gain skills and develop competencies outside of a formal training setting. Mentors provide mentees with developmental feedback, challenging assignments, as well as technical coaching. Mentees have an opportunity to test out new behaviors and tasks and practice skills such as oral communication and negotiation with high-level officials tasks that are often challenging and critical to performance in this field. Mentors also benefit from the mentoring relationship. Serving as a mentor strengthens work-related skills, increases confidence, improves communication skills, and improves leadership skills. In addition, mentors benefit from the satisfaction of knowing they are helping someone else achieve their career goals. Mentors also benefit from the mentoring relationship. Serving as a mentor strengthens work-related skills, increases confidence, improves communication skills, and improves leadership skills. In addition, mentors benefit from the satisfaction of knowing they are helping someone else achieve their career goals. Advancement Being eligible for promotion does not guarantee you will be promoted. You must compete and be selected for a vacancy at a higher grade level unless the promotion is within a "career ladder". Career ladder is the term used to describe a position that is filled at an entry level to allow an employee to develop, through training, to the full Auditor Career Path Guide 4

8 performance level. The promotion of an employee within a career ladder is made without competition. When a position has a range of grade levels, for example 7,9,11, 12 with a maximum grade of 13, and the vacancy announcement stated that there was promotion potential to the 13, it is a career ladder position. Normally, after completing one year you are eligible for promotion to the next grade. The Auditor occupation typically has career ladder positions to the GS-13 level. The Presidential Management Fellows (PMF) Program is administered by the U.S. Office of Personnel Management (OPM). Fellows are hired at the civil service ranks of GS-09, GS-11, or GS-12 levels with Excepted Service appointment status at the beginning of their two-year fellowship. Following satisfactory completion of each year of the fellowship, Fellows are eligible for promotion to the next GS level (or equivalent pay band, depending on agency) but cannot be promoted higher than GS-13 during the fellowship. After successful completion of the two-year fellowship, the agency may non-competitively appoint the Fellow to a full-time, permanent position, granting the Fellow career or career-conditional status. 5 Auditor Career Path Guide

9 Auditor GS-07 Auditor GS-Levels As a GS-07 Auditor, you conduct segments of relatively simple audits on your own, applying established approaches and techniques based on the type of audit. It is your responsibility to learn about and keep up to date on laws, legislation, regulations, guidelines and procedures surrounding auditing, as well as helping review the reports, financial information, and other background information required to become more familiar with program requirements and operations. You may be asked to help gain more context surrounding the audit by interviewing program personnel or witnesses. Within simple audits, you help develop the audit plan and identify issues, and aid in writing audit reports. You help determine what evidence needs to be obtained, as well as helping performed detailed analyses of it. Working with the managing auditor, you review findings and make recommendations for programs as part of helping write audit reports. Education & Qualifications Basic Education Requirement: A degree in accounting, or 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 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. 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 above, 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 above; 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. All education must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. To be qualified at the GS-07 level, you must have one year of specialized experience equivalent to at least the GS-05 equivalent in the Federal service. You may substitute education for specialized experience with one full academic year of graduate level education, or being eligible under the OPM Superior Academic Achievement (S.A.A.) provision after completing a bachelor s degree. Knowledge, Skills, and Abilities Accounting Operations. You have proficient knowledge of general ledger accounting, control and subsidiary account relationships, and reconciliation techniques. Audit Reporting. You have basic knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditor Career Path Guide 6

10 Auditing. You have proficient knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits. Compliance. You have basic knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Principles of Accounting. You have proficient knowledge of both generally accepted and government accounting principles, standards and practices, including double entry accounting and accrual accounting. At GS-07, focus on the following Training Areas and Development Activities: Oral and Written Communication. Technical Writing. Increase your familiarity with more complex audits. Laws, regulations, guidelines and procedures surrounding audits. At GS-07, try to gain Work Experiences in these areas: Playing a larger role in the execution of audits. Preparing work papers using automated auditing software. Attend interviews and meetings to observe and learn interviewing and presentation techniques. Collect, analyze and summarize evidence to support audit conclusions. Identify controls over operations and recognizing weaknesses in controls. Document results in work papers and appropriate summaries. Seek out a mentor for technical and/or career guidance. AUDITOR (GS-7) CAREER MAP 7 Auditor Career Path Guide

11 Auditor GS-09 As a GS-09 Auditor, you help lead relatively simple audits, applying established approaches and techniques based on the type of audit, as well as assisting higher level auditors in determining areas of high risk to focus on during an audit. It is your responsibility to learn about and keep up to date on laws, legislation, regulations, guidelines and procedures surrounding auditing, as well as helping review the reports, financial information, and other background information required to become more familiar with program requirements and operations. You help gain more context surrounding the audit by interviewing program personnel. Within simple audits, you develop the audit plan and identify issues, and draft audit reports. You help determine what evidence needs to be obtained, the best methods for analyzing it, as well as helping perform detailed analyses of it. It is your responsibility to review findings and make recommendations for programs as part of drafting audit reports. Education & Qualifications To be qualified at the GS-09 level, you must have one year of specialized experience equivalent to at least the GS-07 equivalent in the Federal service. You may substitute education for specialized experience with two years of progressively higher level graduate education leading to a master s degree, or a master s or equivalent degree. Knowledge, Skills, and Abilities Accounting Operations. You have proficient knowledge of general ledger accounting, control and subsidiary account relationships, and reconciliation techniques. Audit Reporting. You have basic knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have proficient knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits. Compliance. You have basic knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Principles of Accounting. You have proficient knowledge of both generally accepted and government accounting principles, standards and practices, including double entry accounting and accrual accounting. At GS-09, focus on the following Training Areas and Development Activities: Oral and Written Communication. Technical Writing. Increase your familiarity with more complex audits. Laws, regulations, guidelines and procedures surrounding audits. At GS-09, try to gain Work Experiences in these areas: Lead the planning and execution of a simple audit. Take a larger role in writing and editing audit reports. Conduct interviews and meetings to develop your interviewing and presentation techniques. Collect, analyze and summarize evidence to support a complex audit. Seek out a mentor for technical and/or career guidance. Auditor Career Path Guide 8

12 AUDITOR (GS-9) CAREER MAP 9 Auditor Career Path Guide

13 Auditor GS-11 As a GS-11 Auditor, you lead simple audits, and help with components of more complex ones, applying established approaches and techniques based on the type of audit. It is your responsibility to learn about and keep up to date on laws, legislation, regulations, guidelines and procedures surrounding auditing, as well as helping review the reports, financial information, and other background information required to become more familiar with program requirements and operations. You determine what evidence needs to be obtained, the best methods for analyzing it, guide lower level auditors on performing detailed analyses of it. You help lower level auditors with their questions and challenges they are facing, and edit reports they write. For more complex audits, you may be asked to help gain more context surrounding the audit by interviewing program personnel. You help develop the audit plan and identify issues, and aid in writing audit reports. Working with the managing auditor, you help determine the evidence that needs to be obtained, perform analyses, and review findings and make recommendations for programs as part of helping write audit reports. Education/Experience One year of specialized experience equivalent to the GS-9 level. May replace GS-9 experience with Ph.D. or three years of graduate study. Knowledge, Skills, and Abilities Audit Reporting. You have sophisticated knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have advanced knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits. Compliance. You have sophisticated knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Legal, Government and Jurisprudence. You have basic knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). At GS-11, focus on the following Training Areas and Development Activities: Oral and Written Communication. Technical Writing. Leadership. Laws, regulations, guidelines and procedures surrounding complex audits. At GS-11, try to gain Work Experiences in these areas: Playing a larger role in the execution of complex audits. Identify controls over operations and recognizing weaknesses in controls. Document results of complex audits in work papers and appropriate summaries. Seek out a mentor for technical and/or career guidance. Auditor Career Path Guide 10

14 AUDITOR (GS-11) CAREER MAP 11 Auditor Career Path Guide

15 Auditor GS-12 As a GS-12 Auditor, you conduct help lead complex audits, applying established approaches and techniques based on the type of audit, as well as assisting higher level auditors in determining areas of high risk to focus on during an audit. It is your responsibility to learn about and keep up to date on laws, legislation, regulations, guidelines and procedures surrounding auditing, as well as helping review the reports, financial information, and other background information required to become more familiar with program requirements and operations. You help gain more context surrounding the audit by interviewing program personnel. Within complex audits, you develop the audit plan and identify issues, and draft audit reports. You help determine what evidence needs to be obtained, the best methods for analyzing it, as well as helping perform detailed analyses of it. It is your responsibility to review findings and make recommendations for programs as part of drafting audit reports. Education One year of specialized experience equivalent to the GS-11 level. Knowledge, Skills, and Abilities Audit Reporting. You have sophisticated knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have advanced knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits. Compliance. You have sophisticated knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have basic knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have proficient knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze complex financial statements and information, identify risk and problem areas, and provide recommendations to management in order to minimize risk. At GS-12, focus on the following Training Areas and Development Activities: Oral and Written Communication. Technical Writing. Leadership. Laws, regulations, guidelines and procedures surrounding complex audits. At GS-12, try to gain Work Experiences in these areas: Playing a larger role in the execution of complex audits. Identify controls over operations and recognizing weaknesses in controls. Document results of complex audits in work papers and appropriate summaries. Auditor Career Path Guide 12

16 Seek out a mentor for technical and/or career guidance. Develop an audit plan. Provide technical guidance to lower level auditors. AUDITOR (GS-12) CAREER MAP 13 Auditor Career Path Guide

17 Auditor GS-13 As a GS-13 Auditor, you plan, direct, and execute audits of diverse activities that are local or regional in scope and/or that involve the use of established approaches for the evaluation of programs or operations with the application of established techniques. It is your responsibility to review legislation, reports, financial analyses and statements, and other background information and hold discussions with program personnel in order to become familiar with program requirements and operation. You develop the audit plan and conduct audits, review the findings and identify issues, and develop audit reports explaining program differences and recommending improvements to program operations following technical competency and audit standards. You determine what evidence needs to be obtained, the best methods for analyzing it, guide lower level auditors on performing detailed analyses of it. If is your responsibility to help edit reports and to serve as a resource to lower level auditors. If necessary, you may have to provide appropriate documentation to and coordinate with prosecutors and/or attorneys, and provide testimony if a case goes to trial. Education One year of specialized experience equivalent to at least the GS-12 level. Knowledge, Skills, and Abilities Audit Reporting. You have in depth knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have detailed knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Compliance. You have in depth knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have sophisticated knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have advanced knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze moderately complex financial statements and information, identify risk and problem areas, and provide recommendations to management in order to minimize risk. At GS-13, focus on the following Training Areas and Development Activities: Leadership. Research/Analysis. Critical thinking. Decision-making. Effective Communication. At GS-13, try to gain Work Experiences in these areas: Mentor others informally or formally, providing technical and career guidance. Help set team goals. Review work performed by your teammates. Auditor Career Path Guide 14

18 AUDITOR (GS-13) CAREER MAP 15 Auditor Career Path Guide

19 Supervisory Auditor GS-13 As a GS-13 Supervisory Auditor, you have supervisory work and related managerial responsibilities that require the accomplishment of work group combined technical and administrative direction of others, and constitute a major duty, occupying at least 25% of your time. It is your responsibility to set team goals, select team leaders, assign team members tasks and direct the work of subordinated both technically and administratively. You plan, assign, review and accept, amend or reject work done by teams and subordinates. It is your responsibility to assign performance ratings, approve awards, and take performance based corrective actions, as well as counsel employees on behavior and initiate disciplinary actions if needed. Your duties include making work assignments, setting or negotiating deadlines and completions dates, allocating resources to your team(s), and scheduling and approving funding for team and individual training. Education/Experience One year of specialized experience equivalent to at least the GS-12 level. Experience supervising others. Knowledge, Skills, and Abilities Audit Reporting. You have in depth knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have detailed knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Compliance. You have in depth knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have sophisticated knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have advanced knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze complex financial statements and information, identify risk and problem areas, and provide recommendations to management in order to minimize risk. At GS-13, focus on the following Training Areas and Development Activities: Leadership, Supervision and General Management. Setting Performance Expectations for Staff. Time Management. Resource Management. Effective Communication. Negotiation. Motivating and Developing Staff. At GS-13, try to gain Work Experiences in these areas: Seek periodic feedback from others on your management and leadership skills. Find a mentor to learn about leadership styles, challenges, and experiences. Auditor Career Path Guide 16

20 Mentor others informally or formally, providing technical and career guidance. Offer to serve as a sounding board for others if they run into technical difficulties, and ask them to do the same for you. Identify people who hold similar positions to yours. Choose one or two who share common job concerns or problems, and meet with them informally to ask for ideas on resolving problems and expediting work flow. SUPERVISORY AUDITOR (GS-13) CAREER MAP 17 Auditor Career Path Guide

21 Auditor GS-14 As a GS-14 Auditor, you have professional, comprehensive knowledge of theories, practices, methods, and techniques of accounting and auditing, and knowledge of organizational or program practices, policies, and functions. This is sufficient to independently plan and conduct a variety of assignments or investigations and to develop or modify methods and techniques to resolve a variety of auditing problems. It is your responsibility to independently audit the operations and accounts of contractors to determine the basis for cost setting under a variety of contracts, such as cost reimbursable, price determinable, fixed price, and incentive type contracts. You review an organization s appropriation accounts, cover such activities as operations and maintenance; research, development, test, and evaluation; foreign military sales; and new construction. It is your responsibility to identify any overspending, and the propriety of obligations and expenditures. You also develop methods to isolate and identify conditions affecting mission capability, susceptibility to fraud, and the potential for increased efficiency. It is your responsibility to assess the potential to reduce cost in a variety of programs and projects. Experience One year of specialized experience equivalent to at least the GS-13 level. Knowledge, Skills, and Abilities Audit Reporting. You have in depth knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have detailed knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Compliance. You have advanced knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have thorough knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have advanced knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze complex financial statements and information, identify risk and problem areas, and provide recommendations to management in order to minimize risk. At GS-14, focus on the following Training Areas and Development Activities: Negotiation. Leadership and Supervision. Decision-making. Problem-solving. Time Management. Resource Management. Effective Communication. Political Savvy. Auditor Career Path Guide 18

22 At GS-14, try to gain Work Experiences in these areas: Exhibit dependability and self-reliance. Mentor others informally or formally, providing technical and career guidance. Network within HUD; check-in with what is going on with organization as a whole. Be aware and cautious regarding political climates. Act as the agency technical expert within your specialty. AUDITOR (GS-14) CAREER MAP 19 Auditor Career Path Guide

23 Supervisory Auditor GS-14 As a GS-14 Supervisory Auditor, you have supervisory work and related managerial responsibilities that require the accomplishment of work group combined technical and administrative direction of others, and constitute a major duty, occupying at least 25% of your time. It is your responsibility to set team goals, select team leaders, assign team members tasks and direct the work of subordinated both technically and administratively. You plan, assign, review and accept, amend or reject work done by teams and subordinates. It is your responsibility to assign performance ratings, approve awards, and take performance based corrective actions, as well as counsel employees on behavior and initiate disciplinary actions if needed. Your duties include making work assignments, setting or negotiating deadlines and completions dates, allocating resources to your team(s), and scheduling and approving funding for team and individual training. If you are a Supervisory Auditor in the field, you are responsible for managing the day-to-day operations of the Branch, as well as providing technical and administrative supervision, training, and coordinating duties for your staff. You supervise and provide technical subject matter guidance to staff in working towards identifying problem areas, as well as reviewing and analyzing plans of action submitted to the department. When facing an extremely complex audit case, you are the subject matter expert in terms of resolving it. It is your responsibility to attend meetings within Housing and HUD and with outside parties, and providing authoritative guidance on policies and procedures. Ad-hoc projects will come up regularly, and it is your responsibility to maintain operational flexibility in order to successfully complete these projects and tasks with assigned staff within the program guidelines. Experience One year of specialized experience equivalent to at least the GS-13 level. Knowledge, Skills, and Abilities Audit Reporting. You have in depth knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have detailed knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Compliance. You have advanced knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have thorough knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have advanced knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze complex financial statements and information, identify risk and problem areas, and provide recommendations to management in order to minimize risk. At GS-14, focus on the following Training Areas and Development Activities: Negotiation. Leadership and Supervision. Decision-making. Auditor Career Path Guide 20

24 Problem-solving. Time Management. Resource Management. Effective Communication. Political Savvy. At GS-14, try to gain Work Experiences in these areas: Exhibit dependability and self-reliance. Seek out a professional mentor with knowledge and experience relevant to your career goals. Mentor others informally or formally, providing technical and career guidance. Network within HUD; check-in with what is going on with organization as a whole. Find an opportunity to clearly communicate your vision and the values of your organization or work group, along with the message that you expect people to excel. Gain commitment from necessary players and maintain their support throughout a change process. Pay attention to advances or changes in technology. Look for ways that new or different technology could improve your work processes or the quality and/or efficiency of your work. Establish contact with other federal agencies for benchmarking opportunities, lessons learned, and innovative approaches for accomplishing objectives. SUPERVISORY AUDITOR (GS-14) CAREER MAP 21 Auditor Career Path Guide

25 Auditor GS-15 As a GS-15 Auditor, you have Mastery of a professional knowledge of the theories, concepts, principles, and practices of accounting, financial auditing, and financial management sufficient to conduct difficult assignments involving interfaces and inter-relationships between and among programs, systems, functions, policies. It is your responsibility to serve as the agency technical expert in a wide variety of agency audit program management functions, analyze and interprets legislation and agency policies. You coordinate with other Federal audit organizations to develop agency guidance in audit program areas, and to monitor new and interrelated agencylevel systems and organizations, as well as stablishing review criteria to improve efficiency of audit activities. Your duties include conducting broad audit assignments requiring integrated analysis of a number of different accounting systems, and often involve coordination with outside agencies. When facing a situation where no precedent exists, you develop new and innovative audit approaches and techniques, and when necessary developing accessing methods and statistical and mathematical models to identify abnormalities and system vulnerabilities. You frequently work with highly interpretive laws and regulations, and targets audits at highly controversial problems. Your audits may require an extended period of time to complete, and may involve shaping major programs, compliance with new legislation, or facilitating the resolution of long-standing problem areas of vital importance to the agency. Education One year of specialized experience equivalent to at least the GS-14 level. Knowledge, Skills, and Abilities Audit Reporting. You have in depth knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have detailed knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Compliance. You have advanced knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have thorough knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have intimate knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze very complex financial statements and information, identify risk and problem areas, and provide expert recommendations to management in order to minimize risk. At GS-15, focus on the following Training Areas and Development Activities: Advanced leadership. Negotiation. Critical Thinking. Decision-making. Auditor Career Path Guide 22

26 Problem-solving. Time management. Resource management. Effective communication. At GS-15, try to gain Work Experiences in these areas: Find a mentor to learn about leadership styles, challenges, and experiences. Look for ways to praise and highlight others achievements. Stay informed on news within and outside of the organization that could affect HUD s work. Find a professional mentor. Mentor others informally or formally, providing technical and career guidance. Network within HUD; check-in with what is going on with organization as a whole. Be aware and cautious regarding political climates. Offer to serve as a sounding board for others if they run into technical difficulties, and ask them to do the same for you. AUDITOR (GS-15) CAREER MAP 23 Auditor Career Path Guide

27 Supervisory Auditor GS-15 As a GS-15 Supervisory Auditor, it is your responsibility to manage and direct the work of auditors, and other employees assigned to manage audits, providing the necessary information and documentation. You develop and design audit plans and innovative approaches to promote optimal utilization of staff and resources to ensure accountability and efficiency. You prepare detailed information, data, and all relevant documentation for external audits, serve in a lead capacity in coordinating audit functions, and solve complex audit issues as they arise. You are responsible for developing strategies for making improvements to all programs within your purview by working with the appropriate individuals to coordinate efforts to implement and enforce the new improvements to operations and reporting. Education One year of specialized experience equivalent to at least the GS-14 level. Knowledge, Skills, and Abilities Audit Reporting. You have in depth knowledge of the principles, practices, and techniques used to report audit findings, including criteria, condition, cause, effect and recommendation. Auditing. You have detailed knowledge of both generally accepted auditing standards and procedures as well as government auditing standards and procedures for conducting financial and compliance, economy and efficiency, and program audits Compliance. You have advanced knowledge of the procedures for assessing, evaluating and monitoring programs or projects for compliance with Federal laws, regulations and guidance. Internal Controls. You have thorough knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Legal, Government and Jurisprudence. You have intimate knowledge of the principles, methods and techniques for establishing internal control activities (e.g., authorizations, verifications and reconciliations), monitoring their use, and evaluating their performance (e.g., material weaknesses or significant deficiencies). Auditing Analysis and Consultation. You have the ability to analyze very complex financial statements and information, identify risk and problem areas, and provide expert recommendations to management in order to minimize risk. At GS-15, focus on the following Training Areas and Development Activities: Advanced leadership. Negotiation. Critical Thinking. Decision-making. Problem-solving. Time management. Resource management. At GS-15, try to gain Work Experiences in these areas: Identify and communicate your priorities to your employees. Auditor Career Path Guide 24

28 Seek periodic feedback from others on your management and leadership skills. Find a mentor to learn about leadership styles, challenges, and experiences. Look for ways to praise and highlight others achievements. Mentor others informally or formally, providing technical and career guidance. Network within HUD; check-in with what is going on with organization as a whole. Be aware and cautious regarding political climates. Establish contact with other federal agencies for benchmarking opportunities, lessons learned, and innovative approaches for accomplishing objectives. SUPERVISORY AUDITOR (GS-15) CAREER MAP 25 Auditor Career Path Guide