Level of
Responsibilities
Level I (GS-05
Trainee)
Performs a variety of
tasks under close supervision and direction of a higher level auditor to
obtain experience in practical application of accounting principles and
procedures, and, to acquire basic knowledge of internal auditing standards,
procedures and techniques.
Level II (GS-07
Trainee)
Works as an auditor
trainee under the supervision and direction of a higher level auditor.
Performs specified audit assignments which facilitate the efforts of the
team and provide experience leading to the independent planning and conduct
of audit assignments. The auditor applies conventional audit techniques to
complete relatively uncomplicated evaluations. Examples of such assignments
include auditing commercial activities studies cost data, or inventory
receipted, issues or storage. The auditor should have a basic knowledge or
understanding of auditing standard, procedures and techniques.
Level III
(GS-09)
Serves as a staff
auditor with the responsibility for performing a variety of audit
assignments. These assignments involve conducting either segments of audits
under the direction of a higher level auditor or complete audits of lessor
complexity under the direction of the Auditor-In-Charge. Audit assignments
are usually either well precedented or require the use of conventional
auditing techniques in gathering and evaluating pertinent data.
Level IV
(GS-11)
Serves as an auditor
with responsibility for performing audits in a wide variety of Army programs.
The Auditor may (i) serve as a principal staff auditor on a single location
or multi-location audits or (ii) on occasion, may serve as an
Auditor-In-Charge of a low to medium complexity single location audit. The
auditor should have knowledge of auditing standards, procedures and
techniques, and internal control system polices and procedures. The auditor
performs a variety of duties to examine, analyze and evaluate Army
programs, systems or functions; for example, to check compliance with basic
program legislation and Army regulations with the objective of rendering an
opinion on the reasonableness and accuracy of the financial statements and
related internal controls. Completed audit work is reviewed for technical
soundness, reasonableness and supportability of conclusions and
recommendations.
Auditor (GS-12)
Serves as an auditor
with responsibility for performing audits in a wide variety of Army
programs. The Auditor may (i) serve as a principal staff auditor on a
single location or multi-location audits or (ii) on occasion, may serve as
an Auditor-In-Charge of a low to medium complexity single location audit.
The auditor should have knowledge of auditing standards, procedures and
techniques, and internal control system polices and procedures. The auditor
performs a variety of duties to examine, analyze and evaluate Army
programs, systems or functions; for example, to check compliance with basic
program legislation and Army regulations with the objective of rendering an
opinion on the reasonableness and accuracy of the financial statements and
related internal controls. Completed audit work is reviewed for technical
soundness, reasonableness and supportability of conclusions and
recommendations.
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