Auditor

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Auditor

Department of the Interior

Office of the Secretary of the Interior

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• Summary
• This job is open to
• Duties
• Requirements
• How you will be evaluated
• Required documents
• How to apply

Summary

This position is located with the Office of the Secretary of Interior, DAS-M, Office of Chief Financial Officer, Division of Internal Evaluation and Assessment in Reston, Virginia. This position is also open as Merit Promotion under vacancy ST-27-13088630-CAWU-JM. You must apply to each announcement separately if you wish to be considered under both recruitment methods.

Learn more about this agency

Summary

This position is located with the Office of the Secretary of Interior, DAS-M, Office of Chief Financial Officer, Division of Internal Evaluation and Assessment in Reston, Virginia. This position is also open as Merit Promotion under vacancy ST-27-13088630-CAWU-JM. You must apply to each announcement separately if you wish to be considered under both recruitment methods.

Learn more about this agency

Overview

Help

Accepting applications

Location

1 vacancy in the following location:

Reston, VA

No matching locations found.

Work site options

Telework eligible No Remote job No Relocation expenses reimbursed No Salary $102,415 - $158,322 per year Pay scale & grade

GS 12 - 13

Promotion potential 13

Learn more about pay scale and grade

Pay scale and grade determines the salary of the job.

Work schedule Full-time Travel Required Occasional travel - You may be expected to travel for this position.

Appointment type Permanent

Occupations and job series

• 0511 Auditing

Supervisory status No Federal service type This job is in the Competitive Service Represented by a union No

Drug test No Security clearance Other Position sensitivity and risk Moderate Risk (MR)

Jobs require a background check and some require a security clearance. The type depends on the job.

Background check type

• Suitability/Fitness

Financial disclosure required No

Some jobs require financial disclosure to identify conflicts of interests.

Announcement number DE-27-13093255-CAWU-JM Control number 889122600

This job is open to

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The public

U.S. Citizens, Nationals or those who owe allegiance to the U.S.

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This job is also open in another announcement to:

Federal employees - Competitive service

Career transition (CTAP, ICTAP, RPL)

Land and base management

Veterans

Military spouses

Individuals with disabilities

Duties

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As Auditor, GS-0511, your typical work assignments may include, but are not limited to:

Develops or assists in the development of audit, examination, and evaluation plans.

Plans and performs and/or leads complex projects, which include reviewing and auditing procedures, systems, and/or programs for economy, efficiency, and effectiveness.

Prepares audit, inspection, and/or evaluation work papers, interview summaries, and briefing materials covering review findings.

Identifies, analyzes, and researches accounting and auditing issues.

Serves as a point of contact or audit liaison to the Government Accountability Office (GAO) or the Office of Inspector General (OIG) on matters relating to audits, evaluations, and reviews.

Meets with internal management officials to brief on findings, explain the significance of conclusions, and justify recommendations.

Requirements

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Conditions of employment

• U.S. Citizenship Required
• As a condition of employment for accepting this position, you may be required to serve a 1-year probationary period OR 2-year trial period during which your fitness and whether your continued employment advances the public interest will be evaluated
• A background security investigation will be required for all new hires. Appointment will be subject to the applicant''s successful completion of a background security investigation and favorable adjudication.
• If you are a male applicant born after 12/31/1959 and are required to register under the Military Selective Service Act, the Defense Authorization Act of 1986 requires that you be registered or you are not eligible for appointment in this agency.

Qualifications

EXPERIENCE AND EDUCATION REQUIREMENTS: (OPM Operating Manual, Qualification Standards)

To qualify for this position, you must meet the Basic Requirement AND Specialized Experience requirements.

Basic Education Requirement:

A. Degree in accounting, auditing or a degree including auditing courses in a related field such as business administration, finance, or public administration that was 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

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:

• 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.

Specialized Experience:

GS-12: To qualify at the GS-12 grade level, you must have at least one year of specialized experience or the equivalent, comparable to at least the GS-11 in the Federal Service (obtained in either the public or private sector). This experience includes applying auditing principles, concepts, and practices to acquire and analyze data; managing activities related to OMB Circular A-123 internal control assessments; serving as a point of contact, technical resource, or audit liaison to the Government Accountability Office (GAO) or the Office of Inspector General (OIG) on matters relating to audits, evaluations, and reviews; and preparing written reports and communications on the results of audits and assessments.

GS-13:To qualify at the GS-13 grade level, you must have at least one year of specialized experience or the equivalent, comparable to at least the GS-12 in the Federal Service (obtained in either the public or private sector). This experience includes applying auditing principles, concepts, and practices to acquire and analyze data; leading and managing activities related to OMB Circular A-123 internal control assessments, including performing risk assessments, preparing internal control test plans, reviewing supporting documentation, and evaluating the significance of identified deficiencies; serving as a point of contact, technical resource, or audit liaison to the Government Accountability Office (GAO) or the Office of Inspector General (OIG) on matters relating to audits, evaluations, and reviews; preparing written and oral reports and communications on the results of audits and assessments; and developing and presenting training on audit procedures and standards.

All qualification requirements must be met by the closing date of this announcement.

Additional selections may be made from this announcement if identical vacancies occur in the same location within 90 days from the closing date.

Education

You MUST provide transcripts or other documentation to support your educational claims. Unless otherwise stated: (1) official or unofficial transcripts are acceptable, or (2) you may submit a list with all of your courses, grades, semester, year, and credit for the course. All materials must be submitted by the closing date of the announcement.

If more than 10 percent of your undergraduate course work (credit hours) were taken on a pass/fail basis, your claim of superior academic achievement must be based upon class standing or membership in an honor society.

One academic year of graduate education is considered to be the number of credits hours your graduate school has determined to represent one academic year of full-time study. Such study may have been performed on a full-time or part-time basis. If you cannot obtain your graduate school''s definition of one year of graduate study, 18 semester hours (or 27 quarter hours) should be considered as satisfying the requirement for one year of full-time graduate study.

If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must send a Certificate of Foreign Equivalency with your transcript in order to receive credit for that education which shows the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. For further information, visit: FOREIGN EDUCATION

Additional information

All new hires earn the beginning salary of their pay grade (Step 1). See 2026 Salary Tables and select the pay chart for Reston, Virginia.

The full performance level of this position is GS-13. Promotion potential in this announcement does not constitute a commitment or an obligation on the part of management to promote the employee selected at some future date. A career ladder promotion is at the discretion of management, and in no way guaranteed.

The probationary or trial period is an extension of the appointment process and therefore requires the agency to determine if continued employment would advance the public interest, meet the organization goals and mission of the agency, and/or otherwise promote the efficiency of the service. In determining if your employment advances the public interest, the agency will consider:

• your performance and conduct;
• the needs and interests of the agency;
• whether your continued employment would advance organizational goals of the agency or the Government; and
• whether your continued employment would advance the efficiency of the Federal service.

Under applicable law, the employment of an individual serving a probationary or trial period automatically terminates when that period ends unless the agency affirmatively certifies, in writing, that the individual''s employment should continue and that their appointment should be finalized. In the absence of agency action to affirmatively certify continued employment beyond the probationary or trial period, such appointments are terminated. Upon completion of your [probationary period -OR- trial period] your employment will be terminated unless you receive certification, in writing, that your continued employment advances the public interest.

Reasonable Accommodation (RA) Requests: If you believe you have a disability (i.e., physical or mental), covered by the Rehabilitation Act of 1973 as amended that would interfere with completing the USA Hire Competency Based Assessments, you will be granted the opportunity to request a RA in your online application. Requests for RA for the USA Hire Competency Based Assessments and appropriate supporting documentation for RA must be received prior to starting the USA Hire Competency Based Assessments. Decisions on requests for RA are made on a case-by-case basis. If you meet the minimum qualifications of the position, after notification of the adjudication of your request, you will receive an email invitation to complete the USA Hire Competency Based Assessments, based on your adjudication decision. You must complete all assessments within 48 hours of receiving the URL to access the USA Hire Competency Based Assessments if you received the link after the close of the announcement. To determine if you need a RA, please review the Procedures for Requesting a Reasonable Accommodation for Online Assessments. (https://appsupport-usastaffing.opm.gov/hc/en-us/sections/45063131363475-Reasonable-Accommodation-Information)

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Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.

Benefits

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A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.

Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your application package will be evaluated against the minimum qualification requirements specified above. In order to qualify, your resume must specifically describe your work history and the duties you performed in each position.

You will be evaluated based on how well you meet the qualifications listed in this vacancy announcement. Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses on the application questionnaire, and your responses to all assessments required for this position.

Please follow all instructions carefully, you must complete all required steps in the process. In addition to the application and application questionnaire, this position requires successful completion of additional assessments, including

You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics):

• Accountability
• Arithmetic/Mathematical Reasoning
• Attention to Detail
• Decision Making
• Flexibility
• Integrity/Honesty
• Interpersonal Skills
• Learning
• Reasoning
• Self-Management
• Stress Tolerance
• Teamwork

Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on an assessment may also result in your removal from consideration.

REVIEW BEFORE YOU SUBMIT: You may preview the assessment questions here in the https://apply.usastaffing.gov/ViewQuestionnaire/13093255.

Benefits

Help

A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.

Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.

Required documents

Required Documents

Help

The following documents are required for this position:

• Resume which details work experience including dates worked (mm/yy-mm/yy); position title; position series and grade (if federal service); work schedule; hours worked per week; relevant duties performed; supervisor with contact information, and 3 professional references and contact information (Do not include current/former supervisors), etc
• Resumes must not exceed two single-sided pages and resumes longer than two pages will not be accepted. The minimum font size is 10-point for all body text. Headers may be slightly larger but must remain legible. All resumes must maintain a minimum 0.5-inch margins on all sides to ensure readability and prevent excessive content compression. Including supplemental pages or attachments disguised as resume extensions are prohibited and will not be reviewed to determine your eligibility/qualifications.
• On-line Assessment Questionnaire
• Transcripts - Unofficial transcripts are acceptable; however, an official transcript may be requested at a later time.
• Veteran''s documentation - (if applicable) VA letter on VA letterhead stating your overall combined rating, SF-15, DD-214 (Member 4 Copy Only) reflecting an honorable discharge and dates of active duty military service.
• For 5-point veterans'' preference, please provide your DD-214, Copy 4 that MUST show an Honorable Discharge (Certificate of Release or Discharge from Active Duty), official statement of service from your command if you are currently on active duty, or other official documentation (e.g., copy of military orders, campaign documents as or expeditionary award citation, etc.) proving your military service was performed under honorable conditions.
• For 10-point veterans'' preference, you must submit a Standard Form (SF) 15, Application for 10-Point Veteran Preference and the supporting documentation required by that form.
• If you are a disabled veteran you must submit a Veterans Affairs (VA) letter on VA letterhead that states your overall combined rating and a DD214 (copy 4) reflecting an honorable discharge.

Career Transition Assistance Plan (CTAP) OR Interagency Career Transition Assistance Plan (ICTAP) Programs provides placement assistance to permanent Federal employees who are surplus, displaced, or involuntarily separated. Applicants claiming CTAP/ICTAP eligibility must submit a copy of their most recent performance appraisal, proof of eligibility, and most current SF50 noting position, grade level, duty location with their application. To be considered under CTAP/ICTAP, applicants must be qualified (i.e., meet the minimum qualification requirements, including any selective placement factors; education, and experience requirements), and be able to perform the duties of the position upon entry. For more information visit: http://www.opm.gov/rif/employee_guides/career_transition.asp

ADDITIONAL INFORMATION WILL NOT BE SOLICITED OR ACCEPTED BY THIS OFFICE.

How to Apply

Help

Please read the entire announcement and all the instructions before you begin an application. To apply and be considered for this position, you must complete all required questionnaires, assessments and submit all required documentation as specified in the How to Apply and Required Documents section. The complete application package must be submitted by 11:59 PM (ET) on the closing date of the announcement to receive consideration. The application process is as follows:

• Click the Apply Online button.
• Answer the questions presented in the application and attach all necessary supporting documentation.
• Click the Submit Application button prior to 11:59 PM (ET) on the announcement closing date.
• If you are required to complete any USA Hire Assessments, you will be notified after submitting your application. The notification will be provided in your application submission screen and via email. The notification will include your unique assessment access link to the USA Hire system and the completion deadline. Additionally, in USAJOBS you can click "Track this application" to return to your assessment completion notice.
• Access USA Hire using your unique assessment link. Access is granted through your USAJOBS login credentials.
• Review all instructions prior to beginning your assessments. You will have the opportunity to request a testing accommodation before beginning the assessments should you have a disability covered under the Rehabilitation Act of 1973 as amended.
• Set aside about two (2) hours to take the USA Hire Assessments; however, most applicants complete the assessments in less time. If you need to stop the assessments and continue later, you can re-use your unique assessment link.
• Your responses to the USA Hire Assessments will be reused for one year (in most cases) from the date you complete an assessment. If future applications you submit require completion of the same assessments, your responses will be automatically reused.

Visit the USA Hire Applicant Resource Center for practice assessments and assessment preparation resources at https://support-usahire.opm.gov/hc/en-us.

To update your application, including supporting documentation: During the announcement open period, return to your USAJOBS account, find your application record, and click Edit my application. This option will no longer be available once the announcement has closed.

To view the announcement status or your application status: Visit https://www.usajobs.gov/Help/howto/application/status/. Your application status page is where you can view your application status, USA Hire assessment completion status, and review your notifications sent by the hiring agency regarding your application.

Notification to Applicants: Applicants who apply under this job opportunity announcement agree to have their application, associated documents and applicable personal information shared with other Bureaus/Offices within the Department of the Interior (DOI) who have vacancies within the same occupational series, grade, full performance level and in the same geographic location(s), including within the same metro/commuting area. Applying to this announcement does not replace the need to apply to other job opportunity announcements for which you wish to receive consideration.

PLEASE NOTE - NO APPLICATION MATERIAL WILL BE ACCEPTED VIA E-MAIL.

Agency contact information

Human Resources

Phone (703) 390-6380 Email BIA_HR_RESTON@BIA.GOV Address AS-IA Human Resources

12220 Sunrise Valley Dr., Room 4047

Reston, VA 20191

US

Next steps

Once your online application is submitted you will receive a confirmation notification by email. Your application will be evaluated by the Human Resources Office to determine your eligibility for the position. After the evaluation is complete, you will receive another notification regarding the status of your application.

Fair and transparent

The Federal hiring process is set up to be fair and transparent. Please read the following guidance.

Criminal history inquiries Equal Employment Opportunity (EEO) Policy

Financial suitability New employee probationary period

Privacy Act Reasonable accommodation policy

Selective Service Signature and false statements

Social security number request

Required Documents

Help

The following documents are required for this position:

• Resume which details work experience including dates worked (mm/yy-mm/yy); position title; position series and grade (if federal service); work schedule; hours worked per week; relevant duties performed; supervisor with contact information, and 3 professional references and contact information (Do not include current/former supervisors), etc
• Resumes must not exceed two single-sided pages and resumes longer than two pages will not be accepted. The minimum font size is 10-point for all body text. Headers may be slightly larger but must remain legible. All resumes must maintain a minimum 0.5-inch margins on all sides to ensure readability and prevent excessive content compression. Including supplemental pages or attachments disguised as resume extensions are prohibited and will not be reviewed to determine your eligibility/qualifications.
• On-line Assessment Questionnaire
• Transcripts - Unofficial transcripts are acceptable; however, an official transcript may be requested at a later time.
• Veteran''s documentation - (if applicable) VA letter on VA letterhead stating your overall combined rating, SF-15, DD-214 (Member 4 Copy Only) reflecting an honorable discharge and dates of active duty military service.
• For 5-point veterans'' preference, please provide your DD-214, Copy 4 that MUST show an Honorable Discharge (Certificate of Release or Discharge from Active Duty), official statement of service from your command if you are currently on active duty, or other official documentation (e.g., copy of military orders, campaign documents as or expeditionary award citation, etc.) proving your military service was performed under honorable conditions.
• For 10-point veterans'' preference, you must submit a Standard Form (SF) 15, Application for 10-Point Veteran Preference and the supporting documentation required by that form.
• If you are a disabled veteran you must submit a Veterans Affairs (VA) letter on VA letterhead that states your overall combined rating and a DD214 (copy 4) reflecting an honorable discharge.

Career Transition Assistance Plan (CTAP) OR Interagency Career Transition Assistance Plan (ICTAP) Programs provides placement assistance to permanent Federal employees who are surplus, displaced, or involuntarily separated. Applicants claiming CTAP/ICTAP eligibility must submit a copy of their most recent performance appraisal, proof of eligibility, and most current SF50 noting position, grade level, duty location with their application. To be considered under CTAP/ICTAP, applicants must be qualified (i.e., meet the minimum qualification requirements, including any selective placement factors; education, and experience requirements), and be able to perform the duties of the position upon entry. For more information visit: http://www.opm.gov/rif/employee_guides/career_transition.asp

ADDITIONAL INFORMATION WILL NOT BE SOLICITED OR ACCEPTED BY THIS OFFICE.

How to Apply

Help

Please read the entire announcement and all the instructions before you begin an application. To apply and be considered for this position, you must complete all required questionnaires, assessments and submit all required documentation as specified in the How to Apply and Required Documents section. The complete application package must be submitted by 11:59 PM (ET) on the closing date of the announcement to receive consideration. The application process is as follows:

• Click the Apply Online button.
• Answer the questions presented in the application and attach all necessary supporting documentation.
• Click the Submit Application button prior to 11:59 PM (ET) on the announcement closing date.
• If you are required to complete any USA Hire Assessments, you will be notified after submitting your application. The notification will be provided in your application submission screen and via email. The notification will include your unique assessment access link to the USA Hire system and the completion deadline. Additionally, in USAJOBS you can click "Track this application" to return to your assessment completion notice.
• Access USA Hire using your unique assessment link. Access is granted through your USAJOBS login credentials.
• Review all instructions prior to beginning your assessments. You will have the opportunity to request a testing accommodation before beginning the assessments should you have a disability covered under the Rehabilitation Act of 1973 as amended.
• Set aside about two (2) hours to take the USA Hire Assessments; however, most applicants complete the assessments in less time. If you need to stop the assessments and continue later, you can re-use your unique assessment link.
• Your responses to the USA Hire Assessments will be reused for one year (in most cases) from the date you complete an assessment. If future applications you submit require completion of the same assessments, your responses will be automatically reused.

Visit the USA Hire Applicant Resource Center for practice assessments and assessment preparation resources at https://support-usahire.opm.gov/hc/en-us.

To update your application, including supporting documentation: During the announcement open period, return to your USAJOBS account, find your application record, and click Edit my application. This option will no longer be available once the announcement has closed.

To view the announcement status or your application status: Visit https://www.usajobs.gov/Help/howto/application/status/. Your application status page is where you can view your application status, USA Hire assessment completion status, and review your notifications sent by the hiring agency regarding your application.

Notification to Applicants: Applicants who apply under this job opportunity announcement agree to have their application, associated documents and applicable personal information shared with other Bureaus/Offices within the Department of the Interior (DOI) who have vacancies within the same occupational series, grade, full performance level and in the same geographic location(s), including within the same metro/commuting area. Applying to this announcement does not replace the need to apply to other job opportunity announcements for which you wish to receive consideration.

PLEASE NOTE - NO APPLICATION MATERIAL WILL BE ACCEPTED VIA E-MAIL.

Expand Hide how to apply

Agency contact information

Human Resources

Phone (703) 390-6380 Email BIA_HR_RESTON@BIA.GOV Address AS-IA Human Resources

12220 Sunrise Valley Dr., Room 4047

Reston, VA 20191

US

Next steps

Once your online application is submitted you will receive a confirmation notification by email. Your application will be evaluated by the Human Resources Office to determine your eligibility for the position. After the evaluation is complete, you will receive another notification regarding the status of your application.

Expand Hide next steps

Fair and transparent

The Federal hiring process is set up to be fair and transparent. Please read the following guidance.

Criminal history inquiries Equal Employment Opportunity (EEO) Policy

Financial suitability New employee probationary period

Privacy Act Reasonable accommodation policy

Selective Service Signature and false statements

Social security number request

Office of the Secretary of the Interior

BIA''s mission is to enhance the quality of life, to promote economic opportunity, and to carry out the responsibility to protect and improve the trust assets of American Indians, Indian Tribes and Alaska Natives.

Indian Affairs (IA) provides services to 575 federally recognized tribes with a population of about 2.5 million American Indians and Alaska Natives. While the role of IA has changed significantly in the last three decades in response to a greater emphasis on Indian self-governance and self-determination, Tribes still look to IA for a broad spectrum of programs such as social services, law enforcement and detention services, administration of Tribal courts, natural resources management, economic development, implementation of land and water claim settlements, housing improvement, disaster relief, and the replacement and maintenance of schools, roads, and bridges.

Agency contact information

Human Resources

Phone (703) 390-6380 Email BIA_HR_RESTON@BIA.GOV Address AS-IA Human Resources

12220 Sunrise Valley Dr., Room 4047

Reston, VA 20191

US

Visit our careers page

Learn more about what it''s like to work at Office of the Secretary of the Interior, what the agency does, and about the types of careers this agency offers.

http://www.bia.gov/

Summary

This position is located with the Office of the Secretary of Interior, DAS-M, Office of Chief Financial Officer, Division of Internal Evaluation and Assessment in Reston, Virginia. This position is also open as Merit Promotion under vacancy ST-27-13088630-CAWU-JM. You must apply to each announcement separately if you wish to be considered under both recruitment methods.

Learn more about this agency

Overview

Help

Accepting applications

Location

1 vacancy in the following location:

Reston, VA

No matching locations found.

Work site options

Telework eligible No Remote job No Relocation expenses reimbursed No Salary $102,415 - $158,322 per year Pay scale & grade

GS 12 - 13

Promotion potential 13

Learn more about pay scale and grade

Pay scale and grade determines the salary of the job.

Work schedule Full-time Travel Required Occasional travel - You may be expected to travel for this position.

Appointment type Permanent

Occupations and job series

• 0511 Auditing

Supervisory status No Federal service type This job is in the Competitive Service Represented by a union No

Drug test No Security clearance Other Position sensitivity and risk Moderate Risk (MR)

Jobs require a background check and some require a security clearance. The type depends on the job.

Background check type

• Suitability/Fitness

Financial disclosure required No

Some jobs require financial disclosure to identify conflicts of interests.

Announcement number DE-27-13093255-CAWU-JM Control number 889122600

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