Frequently
Asked Questions for Entry-Level Auditor Positions
What
are the minimum requirements for an entry-level position?
What
will my duties and responsibilities consist of as an entry-level auditor?
Do I
have to join the military? Is there a mandatory requirement to move – like
in the military?
Where
is the Agency located?
Who
will be my supervisor?
How
will you rate my performance?
How
can I expect to advance in your organization?
Will
I have to travel?
What
type of training can I expect in my first year?
What
other types of training will I receive as my career progresses?
Is
there a tuition reimbursement program?
Does
the Agency assist employees in obtaining professional certifications?
What
are my options for moving to different locations and divisions within the
Agency?
What
are the advantages of working for the U.S. Army Audit Agency?
What
will my starting salary be?
Is
there a flexible work schedule?
Can
you describe your benefits package? For example, can you tell me about your
retirement plan and how much vacation time I’ll earn in my first year?
As
a civilian employee, will I be able to use the facilities on Army
installations (the gym, the commissary, etc.)?
Who
makes the final decision on whether I will be hired?
If
I was interviewed at a job fair/other event, should I expect to be
interviewed again?
What
are the minimum requirements for an entry-level position?
The basic qualification
requirement for an entry-level position is a bachelor’s degree or higher in
accounting. Candidates with a bachelor’s degree or higher in a related
field such as business administration, finance, or public administration,
also meet the minimum qualifications if the degree includes or is
supplemented by 24 semester hours in accounting or auditing. The 24 hours
may include up to 6 hours in business law. Candidates may also qualify
based on a combination of education and experience.
What
will my duties and responsibilities consist of as an entry-level auditor?
Entry-level auditors
work under the supervision and direction of a higher level auditor.
Trainees work as part of an audit team and perform a variety of tasks that
facilitate the efforts of the team. They apply conventional audit and
consulting techniques to complete assignments; gain experience in practical
application of accounting principles and procedures; and acquire basic
knowledge of internal auditing standards, procedures, and techniques. This
experience ultimately leads to greater responsibility for the overall
planning and conduct of audit assignments.
In the first 6 months,
auditors are usually assigned to a smaller portion of the overall audit and
are provided with day-to-day assistance by an experienced member of the
audit team. As auditors learn the audit process and demonstrate the ability
to perform assignments successfully, they’re given more responsibility and
increasingly complex tasks.
Do
I have to join the military? Is there a mandatory requirement to move –
like in the military?
Neither prior nor
future military service is a requirement for the position.
Auditors in the Agency
are civilian employees and aren’t required to relocate after initial
employment. Generally, once you’re selected and have accepted a position at
a particular field office within the Agency, that location will remain your
official duty location unless you request a transfer or are selected for a
competitive promotion at another location.
Where
is the Agency located?
We have 20 offices in
the continental United States. We also have offices in Hawaii, Germany,
South Korea, and Alaska. Our headquarters (referred to as the Operations
Center) is located in Fort Belvoir, VA. A map showing the office locations
and office addresses can be found here.
Who
will be my supervisor?
As a new auditor,
you’ll be assigned to an Audit Supervisor and a Program Director.
Auditors-in-Charge are responsible for the day-to-day execution of
engagements and the engagement team. The Auditor-in-Charge works for an Audit
Supervisor who oversees several engagements at a time and reports directly
to the Program Director for the functional area (division). Occasionally,
on larger engagement teams, an experienced auditor will aid the
Auditor-in-Charge in providing you with on-the-job training and mentoring.
How
will you rate my performance?
On-the-job performance
is assessed on a continual basis and all employees are given feedback on
their strengths and areas in which they can improve. Continual feedback is
given throughout the audit process via daily discussions with the
Auditor-in-Charge and reviewer’s comments (resulting from review of working
papers). Formal feedback occurs semi-annually and annually for all
employees. For most new employees, formal feedback is provided via
performance assessments every 90 days in the first year only.
How
can I expect to advance in your organization?
An auditor’s career
progression within the Agency follows an established career path. An
auditor’s career usually begins at Level I or Level II (depending on the
applicant’s qualifications). New auditors enter a career program designed
to train them to successfully perform assigned audit tasks and progress to
the journey-grade level of Auditor.
Based on the level when
hired, auditors may progress from the entry level to Auditor level in 3 to
4 years. Promotions up to the Auditor level are non-competitive — staff
auditors do not compete against each other for promotion. Instead, auditors
have to perform well against their performance standards. Promotions to
senior auditor positions are competitive.
Will
I have to travel?
Due to the nature of
the auditing profession, we need to go where our clients are located. The
Agency’s client is the Department of the Army. The Army, like any large,
international corporation, has activities located throughout the country
and overseas.
Travel varies by
office, team, and even audit engagement. Therefore, it’s difficult to
provide a precise estimate of the amount of travel required for the
position. At times, auditors may be required to travel up to 80 percent of
the time (this includes both local travel and over-night). Local travel
entails commuting to a nearby audit site and returning home each day.
Over-night travel is typically 1 to 2 weeks in length but can vary
depending on job requirements, the proximity of audit sites to the
auditors’ assigned office, and the costs of transportation.
What
type of training can I expect in my first year?
On-the-job training is
an extensive part of the auditor career development program. New auditors
are assigned to various types of audits and consulting engagements and are
given close supervision to make sure they learn audit techniques and
understand audit standards and consulting standards.
During your first 3
months with the Agency, you’ll attend the Basic Audit Course. This 2-week
course is geared to the duties and responsibilities of new auditors and
outlines each phase of the audit process. The course also includes an
overview of the organization of the Army, professional auditing standards,
audit scheduling and planning, problem solving, statistical sampling,
briefing and interviewing techniques, assessing reliability of
computer-generated data, preparing findings and recommendations, the
reporting process, and continuing professional education requirements.
During your first year
with the Agency, you’ll also receive a statistical sampling correspondence
course. This course discusses various sampling methods, when each is
appropriate, and outlines the standards that govern sampling.
What
other types of training will I receive as my career progresses?
As you progress through
your career, you’ll attend various training courses designed to develop and
foster skills needed to perform effectively at your level. A few are listed
below:
- The Basic Communications Course is a 1-week course
that assists auditors in developing oral and written communication
skills as well as audit-specific writing techniques. Techniques for
interviewing and briefing audit results are further covered as part of
this course.
- The Intermediate Auditor School is a 1-week course
that focuses on developing the skills needed by second and third year
auditors to function effectively. Topics covered include planning the
audit and assessing risk; developing audit steps; developing an audit
area; writing findings; and including graphics in audit reports.
- The Advanced Auditor School is a 1-week course that
focuses on skills needed by senior auditors. It provides detailed
instructions on the Planning, Execution, and Reporting phases of the
audit. It also includes instruction on managing and leading junior
auditors.
The Agency also offers
a number of long-term training opportunities:
- The Syracuse University Army Comptrollership
Program is a 14-month graduate program that provides students with a
Master’s Degree in Business Administration and a Master’s Degree in
Public Administration. The program curriculum combines business and
public administration principles, theories, and concepts with Defense
and Army resource management practices.
- The Army Management Staff College is the Army's
premier leadership, management, and decision-making education
institution. The academic program stresses critical thinking and
active learning to develop Army managers into the Army leaders of
tomorrow.
- The Agency also offers tuition reimbursement for
college courses. This information is discussed below under tuition
reimbursement program.
Is
there a tuition reimbursement program?
Auditors are encouraged
to pursue advanced degrees that are mission-related. Reimbursement of
tuition and books for undergraduate- and graduate-level programs may be
provided by the Agency under certain circumstances. Reimbursement of
courses for some degree programs are subject to supervisory approval and
completion of the course with a grade of "C" or better for
undergraduate coursework and "B" or better for graduate
coursework. The reimbursement percentage is set at the beginning of each
fiscal year and is dependent upon availability of funds.
Additionally, the DOD
Graduate Level Financial Management Program (GLFMP) provides DOD civilians
an opportunity to participate in another graduate education program. The
GLFMP offers students an opportunity to attend Troy State University for a
Master’s Degree in Public Administration with a concentration in financial
management or business management. The Department of Defense pays for the
cost of the program.
Does
the Agency assist employees in obtaining professional certifications?
The Agency encourages
auditors to obtain professional certifications. These include the following
certifications: Certified Public Accountant (CPA), Certified Management
Accountant (CMA), Certified Internal Auditor (CIA), and the Certified
Information Systems Auditor (CISA). The agency provides full reimbursement
for self-study courses taken to prepare for these examinations and authorizes
excused time to sit for exams. In accordance with public law, any fees
associated with taking certification examinations or obtaining certificates
cannot be paid by the government--they must be borne by the employee.
What
are my options for moving to different locations and divisions within the
Agency?
Employees can request
transfers to other locations after 1 year of service. These requests are
filled based upon availability of open positions at the requested location.
Relocation expenses for approved transfers may be reimbursed to the
employee if the move is in the best interest of the government.
What
are the advantages of working for the U.S. Army Audit Agency?
Recently, we surveyed
our Agency and the most common reason cited by employees was the variety of
work the Agency performs and the opportunity for overseas assignments.
Other reasons cited frequently were: flexible work schedules, training
opportunities, exceptional leadership and being part of the Army family.
What
will my starting salary be?
Starting salaries vary
by level and location. OPM
has salary charts showing locality adjustments. If you have previous
Federal service or other qualifying work experience and/or education, you
may qualify to be paid at a higher rate than listed.
Is
there a flexible work schedule?
The Agency offers
employees two main work schedule options--a Standard Workweek or an
Alternative Work Schedule. A standard workweek is 8 hours per day, 5 days
per week, Monday through Friday. Alternative work schedules include
flexitour and compressed work schedule options. Flexitours are 40-hour work
schedules with fixed variable starting and stopping times Monday through
Friday. This allows employees to arrive at and depart from work at
different set times throughout the week. Compressed schedules are those by
which employees may, by working longer hours, complete the biweekly basic
work requirements in less than 10 workdays. This can be accomplished by two
methods:
- 5/4-9 Compressed Plan. This schedule covers a
2-week pay period during which the employee works eight 9-hour-days
and one 8-hour-day, with one day off scheduled anytime during that
biweekly pay period. The employee's regular day off and 8-hour day
will remain the same for each pay period.
- 4/10 Compressed Plan. This option allows employees
to work 10-hour days four days a week, with two regular days off
scheduled during the biweekly pay period. The employee's regular day
off will remain the same for each week. Employees may not select a
different day off each week of the pay period (for example, Friday for
the first week and Monday for the second week).
Can
you describe your benefits package? For example, can you tell me about your
retirement plan and how much vacation time I’ll earn in my first year?
There are many
excellent benefits available to Federal employees. Federal employees:
- Participate in the Thrift Savings Plan, a
retirement savings and investment vehicle for Federal employees. The
Thrift Savings Plan offers Federal civilian employees the same type of
savings and tax benefits that many private corporations offer their
employees under ''401(k)'' plans. You can contribute up to 15 percent
of your salary to a Thrift Savings Plan account. With government
automatic and matching contributions, your total retirement
contribution can be as high as 20 percent of your salary. You can
invest contributions in a variety of funds or divide contributions
among funds. Retirement benefits are also portable.
- Earn substantial vacation time during their first
year and throughout their career. In your first 3 years, you’ll
accumulate 13 days of paid vacation time per year. As you progress
through your career, the amount of vacation time you’ll earn will
increase to 20 days (year 4 through 14) and 26 days (after your 15th
year). Vacation time can be used as accrued or carried to subsequent
years, with a maximum carryover of 30 vacation days per year.
- Earn up to 13 workdays of paid sick leave annually.
This leave can be used for personal or family sick leave.
- Receive 10 paid holidays annually (New Years,
Martin Luther King Day, Washington's Birthday, Memorial Day,
Independence Day, Labor Day, Columbus Day, Veteran’s Day,
Thanksgiving, and Christmas).
- Choose from a variety of private health insurance
plans. The government pays a portion the premium related to each plan
(premiums paid vary but can be as high as 75 percent).
- May work either compressed or flexible schedules
(for a more detailed discussion of compressed or flexible work
schedules, please see the question above on flexible work schedules).
Our web site contains a
short synopses of benefits and links to other
web sites that provide more detailed information.
As
a civilian employee, will I be able to use the facilities on Army
installations (the gym, the commissary, etc.)?
Civilian employees are
generally permitted to use the gym, the officer’s club, and the golf
course. However, within the United States the post commissary and exchange
(PX) are for military personnel and dependents only.
Who
makes the final decision on whether I will be hired?
For each field office,
the Agency will designate a “Selecting Official,” who will make the final
determination on all candidates. The selecting official is usually the
Managing Auditor of the field office filling the vacancy. Once a selection
is made, our Human Resources Office will notify all candidates of their
selection.
If
I was interviewed at a job fair/other event, should I expect to be
interviewed again?
You may be contacted
again later in the application process for a second interview. Selecting
officials have several options for determining whether applicants possess
the knowledge, skills, and abilities necessary to perform the duties
required for an entry-level auditor position. Conducting second interviews
is one of these options and shouldn’t be viewed as unusual in the selection
process.
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