Summary The Office of Inspector General (OIG), works within the U. S. Department of Transportation (DOT) to promote efficiency and effectiveness, and prevent or stop waste, fraud and abuse in departmental programs. We do this through audits and investigations. OIG also consults with the Congress about programs in progress and proposed new laws and regulations. Responsibilities The work of this position primarily involves program and financial audits. The incumbent, a professional auditor trainee, works with a team leader in a developmental capacity, to determine the effectiveness and efficiency of organizations, programs, and activities applicable to financial programs. The audits may cover the relevance or appropriateness of program objectives; the extent to which a program achieves a desired level of results; factors inhibiting satisfactory performance; alternatives for carrying out the program; the adequacy of management controls; and the validity and reliability of reported program effectiveness. The incumbent of this position applies professional accounting and auditing knowledge, standards, and principles in performing an objective and systemic examination of pertinent information and documentation such as records, management reports, management controls, and policies and practices affecting the outcomes and results of financial programs. The incumbent research pertinent laws, legislative history, regulations, contracts, and management controls to ascertain the purpose, scope, and objectives of the assigned program or function; the manner in which the program or function is conducted; and the nature and extent of management authority and responsibility for the program or function. As a member of an audit team, the incumbent assists in all phases of audit work - planning the audit, conducting the audit, and preparing the final product. The incumbent assists higher level auditors and/or analysts with examining and testing (using statistical and/or judgmental sampling) records and management controls to determine the degree of efficiency, , and effectiveness of assigned programs. The incumbent conducts all assigned phases of the audit in accordance with Generally Accepted Government Auditing Standards (GAGAS). The standards require the incumbent to study and evaluate internal controls to determine the level of reliability; for the audit procedures required to answer audit objectives; and obtain sufficient reliable evidence through inspection, observation, inquiries, and confirmation to provide a reasonable basis for an opinion regarding the program under examination. These tasks are performed under the direction of a higher-level auditor/analyst. The incumbent assists higher-level auditors/analysts in conducting interviews with employees of the program or activity under review. The incumbent also prepares work papers using Pentana, interview summaries, and briefing materials covering findings for use by team members. The incumbent will also assist in conducting entrance and exit conferences with the audited agency and follow-up inquiries to evaluate the adequacy of corrective actions taken on prior audit findings; and, support the team in issuing final written products that adhere to high quality standards and reflect internal OIG management review and comments received from the audited agency. Requirements Conditions of Employment U.S. Citizenship Enrolled at least half time at a qualifying educational Institution Plan to not graduate before Fall 2025 (December 2025) semester Must sign a Pathways Student Agreement Cumulative GPA of 2.7 or higher This position is subject to a background investigation Submit complete application online by 11:59 PM EST on the closing date Males Born after 12-31-1959 must be registered for Selective Service This position may be subject to drug testing. PATHWAYS ELIGIBILITY - To be eligible for appointment to a position in the DOT-OIG Internship Program, throughout the duration of the appointment, an individual must: Be accepted for enrollment or enrolled and seeking a degree or certificate in a qualifying educational institution on a half to full-time basis (as determined by the educational institution); OR Be accepted for enrollment or enrolled in a qualifying career or technical education program that awards a recognized postsecondary credential (such as a Registered Apprenticeship Program or Job Corps). Be seeking a degree that is relevant to this position. Meet all necessary qualifications as stated in the announcement. If selected, must sign a Pathways Internship Program Participant Agreement; must maintain status as a current student; must maintain good academic standing, at least a 2.7 cumulative GPA on a 4.0 grading scale; must provide verification of academic status (transcript) at the end of each academic term must not plan to graduate prior to Fall 2025, December 2025 in order to be considered for this position. For more information on the Pathways Program, please visit: https://www.opm.gov/policy-data-oversight/hiring-information/students-recent-graduates/#url=Program-Fact-Sheets The agency may non competitively convert a Pathways Intern to a term or permanent appointment in the competitive service, as long as the Intern meets the following: 1. U.S. Citizenship; 2. Successful Completion of academic course of study, degree, diploma or certificate related to the position; 3. Completion of a minimum of 480 hours of work experience under the Internship Program; 4. Meet the OPM Qualification requirements for the position the intern may be converted to; and 5. Maintain acceptable performance. Qualifications Qualifying experience may be obtained in the private or public sector. Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic, religious/spiritual; community; student, social). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience. Additional qualifications information can be found here. MINIMUM QUALIFICATIONS for GS-07: In addition to the specialized experience and mandatory education requirement, your application will be evaluated based on the following competencies: Teamwork Attention to Detail Written & Oral Communication Financial Analysis Problem Solving Interpersonal Skills Specialized Experience: One year of specialized experience equivalent to at least the GS-5 level in the federal service. Specialized experience includes: ability to analyze quantitative information using statistical and financial methods applying financial analysis and evaluation techniques to develop conclusions and recommendations. using financial databases and/or spreadsheets (i.e., Access, Excel, etc.); Providing assistance to higher level staff with researching laws, regulations, guidelines, and procedures OR Education: Completed one full academic year of graduate education (Master's level) (18 credits) in accounting, auditing or in a related field such as business administration, finance, or public administration. 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, 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. OR Superior Academic Achievement: You possess a BACHELOR'S DEGREE that is qualifying for this position that meets the criteria for eligibility under the Superior Academic Achievement provision through one of the following methods. No more than 10% of academic credit can be based on pass/fail or similar non-traditional grading systems. TO CLAIM SUPERIOR ACADEMIC ACHIEVEMENT (S.A.A): YOU MUST HAVE A BACHELOR'S DEGREE. THE DEGREE MUST BE CONFERRED. YOU CAN NOT CLAIM S.A.A WHILE STILL PURSUING A BACHELOR'S DEGREE UNLESS YOU HAVE OBTAINED A BACHELOR'S DEGREE ALREADY. THEREFORE, TO CLAIM S.A.A AND ALSO BE A PATHWAYS ELIGIBLE, YOU MUST HAVE A BACHELOR'S DEGREE WITH A 3.0 GPA OR HIGHER CONFERRED AND PURSUING A POST-GRADUATE/PROFESSIONAL CERTIFICATE OR ANOTHER DEGREE SUCH AS AN ASSOCIATE'S, BACHELOR'S, MASTER'S OR DOCTORATE. * 3.0 or higher out of a possible 4.0 ("B" or better) as recorded on the official transcript, or as computed based on 4 years of education, or as computed based on courses completed during the final 2 years of the curriculum * 3.5 or higher out of a possible 4.0 ("B+" or better) based on the average of the required courses completed in the major field or the required courses in the major field completed during the final 2 years of the curriculum. (Grade-point averages will be rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9) * Upper 1/3 ranking in graduating class (you must submit proof with your application) * National Scholastic Honor Society. Membership in a freshman honor society cannot be used to meet the requirements of this provision. (You must submit proof with your application) Please click the link for more information on Pathways educational qualifications: https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-policies/#url=e4 NOTE: ALL APPLICANTS MUST SUBMIT A COMPLETE COPY OF THEIR TRANSCRIPTS. IF SELECTED, AN OFFICIAL/SEALED TRANSCRIPT WILL BE REQUIRED PRIOR TO AN APPOINTMENT DATE BEING ESTABLISHED. IF YOU HAVE EARNED A DEGREE FROM A FOREIGN INSTITUTION YOU MUST SUBMIT WITH YOUR APPLICATION EVIDENCE THAT ANY EDUCATION COMPLETED IN A FOREIGN INSTITUTION WAS APPROPRIATELY ACCREDITED BY AN ACCREDITING BODY RECOGNIZED BY THE SECRETARY OF THE U.S. DEPARTMENT OF EDUCATION AS EQUIVALENT TO U.S. STANDARDS. FOR ADDITIONAL INFORMATION, REFER TO THE U.S. DEPARTMENT OF EDUCATION WEB SITE AT https://sites.ed.gov/international/recognition-of-foreign-qualifications/ . Education Mandatory Education Requirements: You must either possess A or B to meet the educational requirements for this position. A. Degree: accounting, auditing; or a degree including auditing courses in a related field such as business administration, finance, or public administration AND 24 semester hours in accounting and/or auditing. The 24 hours may include up to 6 hours of credit in business law. OR B. 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: 1. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law; 2. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or 3. 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. Note: Transcripts must be submitted for verification. If you graduate before December 2025, you will not be eligible for this Pathways Internship Program Internship, unless you are pursuing further education in which you will need to provide proof of enrollment or acceptance into a degree or certificate seeking program with your application. If you are not a student enrolled in the current semester, you must submit proof of enrollment in the upcoming semester (i.e., letter from the registrar’s office or acceptance letter from an accredited educational institution). If you are a student who is enrolled in the current semester and your transcript does not show current enrollment or if you have completed the semester and your transcript does not show enrollment for the upcoming semester, you must submit proof of continued enrollment (i.e., letter from the registrar’s office or course enrollment print out, etc.). Your transcript or registrar’s letter must document the educational requirements for this position. Additional Information APPLICANTS MUST MEET QUALIFICATIONS BY THE CLOSING DATE OF THIS VACANCY ANNOUNCEMENT. THIS ANNOUNCEMENT MAY BE USED TO FILL ADDITIONAL LIKE VACANCIES IN THE ANNOUNCED DUTY LOCATION. If you served on active duty in the U.S. Military and were separated under honorable conditions, you may be eligible for veteran's preference. More information on veterans' is available in the VetGuide that may be found on the United States Office of Personnel Management website at www.opm.gov. If you are entitled to veteran preference, you should indicate the type of veteran preference you are claiming on your resume/application. In order to verify your veteran preference entitlement, please submit a copy of the Member 4 copy of your DD-214 (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. documentation of receipt of a campaign badge or expeditionary medal) that shows your military service was performed under honorable conditions. In addition, if you are a disabled veteran, a purple heart recipient, or widow/widower of a veteran, the spouse of a disabled veteran or the natural mother of a disabled or deceased veteran, you must submit a standard Form (SF) 15, “Application for 10 point veteran preference” and the other required documentation identified on the reverse side of the SF-15 to support your claim. Veteran preference eligibles will be listed ahead of non-veterans. Relocation expenses will not be paid. This job is being filled by an alternative hiring process and is not in the competitive civil service. Candidates will be asked to fill out a Declaration for Federal Employment (Optional Form 306). Individuals selected for positions will be required to certify that their application materials are accurate when they enter on duty.