The auditor conducts engagement planning. The auditor conducts a preliminary analysis related to the engagement topic and the results impact the engagement plan. Under the oversight of the supervisor or auditor-in-charge, the auditor develops a comprehensive listing of applicable laws, policies, and regulations; helps the engagement team develop objectives, scope, methodology, resources, milestones, and timeframes for the engagement; identifies appropriate analytical techniques; plans for the analysis of internal controls and of fraud, waste, abuse, and mismanagement as applicable; plans the coordination of activities with representatives of the Library and others as appropriate; and plans for benchmarking as appropriate.
The auditor conducts fieldwork. The auditor gathers evidence to address engagement objectives and to support findings and conclusions; and informs the supervisor promptly of potentially controversial findings, issues, or problems with widespread impact. The auditor has a working knowledge of programs, functions, and/or operations at the Library of Congress and of relevant laws, policies, and regulations. The auditor assists with determining compliance, or the extent of compliance, with such laws, policies, and regulations, which may not be completely applicable and/or have gaps in specificity. The auditor performs analytical techniques; and has a working knowledge of performing data and document analyses, interviews, and inspections of physical evidence. The auditor records work performed and develops an understanding of relevant internal controls when needed. The auditor assesses for fraud, waste, abuse, and mismanagement. Under the oversight of the supervisor or auditor-in-charge, the auditor prioritizes work. The auditor demonstrates sound organizational skills and meets milestones on time and in accordance with the approved engagement plan. The auditor informs the supervisor of issues and/or delays. The auditor submits completed work to the supervisor for review of technical soundness, appropriateness, and conformity to applicable standards and OIG policies and procedures. Based on fieldwork experience, the auditor proposes new audits, inspections/evaluations, and other reviews.
The auditor performs oral communication assignments that include, but are not limited to, conducting interviews and making presentations. The auditor performs written communication assignments that include, but are not limited to, writing documents that outline work performed, findings, and conclusions. The auditor completes accurate and grammatically correct oral and written communication assignments that require limited corrections, are comprehensive and objective, well- organized, and flow in a smooth and logical order.
The auditor develops and maintains specialized expertise in subject areas and programs relevant to the Library of Congress on an on-going basis; seeks training, and assistance of experts, etc. as needed. The auditor demonstrates subject matter expertise in completing work, such as by answering questions asked by other engagement team members, the supervisor, and OIG management in a timely, constructive, and accurate manner. The auditor develops an individual development plan for training purposes and submits it for supervisory review in a timely manner; and monitors the completion of his or her individual development plan. The auditor meets all professional education requirements; and communicates problems related to meeting education requirements to the supervisor. Based on specialized expertise, the auditor proposes new audits, inspections/evaluations, and other reviews.
The auditor interacts with OIG colleagues, other employees of the Library, and other officials In a professional and constructive manner. The auditor maintains a helpful attitude and responds productively to constructive feedback from OIG management and colleagues. The auditor raises concerns in a constructive manner and offers potential solutions.
Conditions of Employment
1. Degree: accounting; or a degree 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. (The term "accounting" means "accounting and/or auditing" in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.")
2. Combination of education and experience: at least 4 years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include one of the following:
a. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law;
b. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
c. Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester hours, but that does not fully satisfy the 24-semester-hour requirement of paragraph A, provided that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the 4-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
You must provide legible transcripts or a list of college courses showing completed course work, semester hours earned, and degree(s) awarded, and a copy of your professional certification, if applicable as noted under the Basic Requirements. Failure to submit the required documentation at the time of application will eliminate you from further consideration. Official documents will be required if selected.
The Library of Congress is the nation’s oldest cultural institution with programs that provide one-of-a-kind national resources and services to the Congress and the American people. The Library is the world's largest collection of knowledge in almost all languages and formats, the best record of American private sector creativity, and the leading American public institution in both preserving info...rmation on the internet and sharing collections online. The Office of the Inspector General is responsible for conducting and supervising audits and investigations relating to programs and operations of the Library; providing leadership and coordination and recommending policies for activities designed to promote economy, efficiency, and effectiveness in the administration of, and to prevent and detect fraud and abuse in, such programs and operations; and providing a means for keeping the Library and the Congress fully and currently informed about problems and deficiencies relating to the administration of such programs and operations and the necessity for and progress of corrective action. The incumbent of this position works as an audit team member and assistant to senior auditors.