Accountant (Internal Control)

Summary

The Cybersecurity and Infrastructure Security Agency (CISA) is the Nation's risk advisor, working with partners to defend against today's threats and collaborating with industry to build a more secure and resilient infrastructure for the future. The official title of this position is Accountant GS-0510-12/13.

Duties

This position is located in the Office of the Chief Financial Officer which provides sound decision support in the areas of budget, financial management, and program and economic analysis services. Typical work assignments at the full performance level include, but are not limited to: Serving as the technical authority on internal control matters and is responsible for advising, implementing, coordinating, and overseeing a variety of complex accounting policies and audit-related activities impacting CISA activities or operations. Conducting risk analyses and develops and executes tests of design and operating effectiveness of business process and financial system internal controls. Developing and implementing methods to monitor and measure risk, compliance, and assurance. Understanding applicable laws, regulations, policies, standards and procedures and assess the impact on existing operations, recommending and guiding corrective actions and strategies where conflicts exist. Interpreting accounting policies and assesses the implication on existing operations and corrective actions plans across the Agency. Develop and perform tests of design and operating effectiveness in line with internal control laws and standards to the support the agency's annual Statement of Assurance. Evaluate the likelihood and magnitude of the control deficiency to determine the severity in line with internal control guidance (e.g., significant deficiency, material weakness) Assess an organization's entity-level controls in line with technical guidance and informed by business process and IT assessment results. Utilize knowledge of policies and regulations to implement internal control guidance, including OMB Circular A-123 Appendix A or Sarbanes Oxley Section 404. Develop and perform financial statement and internal control audit procedures in line with auditing standards. Provide financial statement audit expertise, including financial transaction (USSGL)/debit-credit expertise. Evaluate and implement new or modified accounting, audit, and internal control guidance or legislation. Provide technical advice on accounting and auditing theories, practices, techniques, and standards to comply with federal and DHS standards. Design and implement processes, templates, and tools to improve business process and system controls and address internal control deficiencies. Guide business process and system owners to implement recommendations and address control deficiencies. Design and execute a corrective action plan to successfully resolve business process and system internal control significant deficiencies. Develop and manage comprehensive corrective action plans that include root cause analysis and detailed milestones that effectively re-mediate deficiencies identified during internal control testing or external financial audits. Manage the annual financial audit between program offices and the external auditors to ensure timely and accurate audit responses. Author internal control documentation including but not limited to process narratives, flowcharts, and control evaluation matrices that identify internal controls and risks and assess the risks and controls within the process. Prepare written documents that explain or justify decisions, conclusions, findings, and recommendations. Military Spouses and U.S. Foreign Service Spouses Only: This position is remote work and telework eligible consistent with the Agency's telework and remote work program policy. Applicants who live within the local commuting area (i.e., a 50-mile or less radius from Glebe Road, Arlington VA (not driving distance)) are eligible for 100% telework in accordance with agency policy. Requirements

You must be a U.S. citizen. Complete the initial online assessment and USA Hire Assessment, if required. Selective Service - Males born after 12/31/59 must be registered or exempt from Selective Service see http://www.sss.gov/ All Federal employees are required to participate in Direct Deposit/ Electronic Funds Transfer for salary payments. DHS uses e-Verify, an Internet-based system, to confirm the eligibility of all newly hired employees to work in the United States. Learn more about E-Verify, including your rights and responsibilities. You must be able to obtain and maintain a security clearance suitable for Federal employment as determined by a background investigation. This may include a credit check, a review of financial issues, as well as certain criminal offenses and illegal use or possession of drugs. Current Federal employees must meet time-in-grade requirements. This position may be designated as essential personnel. Essential personnel must be able to serve during continuity of operation events without regard to declarations of liberal leave or government closures due to weather, protests, and acts of terrorism or lack of funding. Failure to report for or remain in this position may result in disciplinary or adverse action in accordance with applicable laws, rules, and regulations (5 U.S.C. 7501-7533 and 5 CFR Part 752, as applicable). This position requires a pre-employment drug test. All applicants tentatively selected for this position will be required to submit to a drug test to screen for illicit/illegal drug use prior to receiving a final offer of employment. A final offer of employment is contingent upon a negative drug test result. Qualifications

Do NOT copy and paste the duties, specialized experience, or occupational assessment questionnaire from this announcement into your resume as that will not be considered a demonstration of your qualifications for this position. Your resume must describe your work and experience, in your own words. To be considered minimally qualified for this position, you must demonstrate that you have the required education and experience for the respective grade level in which you are applying. Applicants must demonstrate that they meet the Basic Requirements AND Minimum Qualification requirements as listed below. BASIC REQUIREMENTS: A. Degree: I have a bachelor's or higher degree from an accredited institution that included a major field of study in 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 or 36 quarter hours in accounting. The 24 semester hours or 36 quarter hours may include up to 6 semester hours or 9 quarter hours of credit in business law. (Note: You must attach a copy of your transcripts). OR B. Combination of education and experience: I have a combination of education and experience with 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 AND include one of the following: (1) 24 semester hours or 36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester hours or 9 quarter 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 or 22.5 quarter hours, but that does not fully satisfy the 24 semester hour or 36 quarter hour requirement of statement A above, provided that (a) I have 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 I have 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 statement A above; and (c) except for literal nonconformance to the requirement of 24 semester hours or 36 quarter hours in accounting, my education, training, and experience fully meet the specified requirements. (Note: You must attach a copy of your transcripts and/or certificate). IN ADDITION TO MEETING THE BASIC REQUIREMENTS ABOVE, YOU MUST ALSO MEET THE FOLLOWING MINIMUM QUALIFICATIONS: You qualify at the GS-12 grade level, if you have: EXPERIENCE: At least one (1) year of specialized experience at the GS-11 grade level (or equivalent) performing all the following duties: Performing tests of design and operating effectiveness in line with internal control standards; this includes documenting and assessing business processes for internal control activities, risks, accuracy and completeness of data outputs, and general ledger impact; Developing and performing financial statement and internal control audit procedures in line with auditing standards; Identifying entity-level challenges and themes across business process and Information Technology assessments; and Recommending solutions and developing comprehensive corrective action plans that include root cause analysis and detailed milestones that effectively remediate deficiencies identified during internal control testing or external financial audits. You qualify at the GS-13 grade level, if you have: EXPERIENCE: At least one (1) year of specialized experience at the GS-12 grade level (or equivalent) performing all the following duties: Designing and performing internal control tests of design and operating effectiveness in line with internal control and IT standards; this includes documenting and assessing business processes and systems for internal control activities, risks, accuracy and completeness of data outputs, and general ledger impact.; Developing, executing, and detail reviewing financial statement and internal control audit procedures in line with auditing standards; Assessing an organization's entity-level controls in line with technical guidance and informed by business process and IT assessment results; and Developing and implementing comprehensive corrective action plans that include root cause analysis and detailed milestones that effectively re-mediate deficiencies identified during internal control testing or external financial audits. 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. Time-in-Grade Requirements: Under competitive merit promotion procedures, any individual who is currently holding, or who has held within the previous 52 weeks, a General Schedule (GS) position under a non-temporary appointment in the competitive or excepted service, must meet "time-in-grade" requirements (have served 52 weeks at the next lower grade of the grade for which you are applying). NOTE: Current or former GS federal civilian employees, within the previous 52 weeks, applying for a position under the Veterans Employment Opportunities Act (VEOA) must meet time-in-grade requirements. Time After Competitive Appointment: By the closing date specified in this job announcement, current Federal civilian employees must wait at least 90 days after their latest non-temporary appointment from a competitive service referral certificate before promotion, transfer, reinstatement, reassignment, or detail. All qualification requirements, including Time-in-Grade, must be met by the closing date of this announcement. Qualification AND Time-in-Grade claims will be subject to verification.

Education

For positions with an education requirement, you MUST submit a copy of your transcripts or equivalent. Unofficial transcripts will be accepted that includes your name, the name of the educational institution, course title(s), number of credits, grade, and date of completion. An official transcript will be required if you are selected. Education must be from an accredited institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from schools accredited by accrediting institutions recognized by the U.S. Department of Education. Graduate Education: One academic year of graduate education is 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. Foreign Education: Education completed in foreign colleges or universities may be used to meet the qualification requirements. You must show the education credentials have been evaluated by a private U.S. organization that specializes in interpretation of foreign educational credentials and such education has been deemed equivalent to that gained in an accredited U.S. education program. It is your responsibility to provide such evidence with your application. See Recognition of Foreign Qualifications for more information. How You Will Be Evaluated

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. You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics): Accountability Arithmetic/Mathematical Reasoning Attention to Detail Customer Service 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. For Competitive Merit Promotion and Veterans Employment Opportunities Act (VEOA) Applicants: The highest rated candidates will be referred to the hiring agency. For Non-competitive Appointment Eligibles: All qualified candidates will be referred to the hiring agency. Interagency/Career Transition Assistance Program (I/CTAP) Eligibles: If you have never worked for the federal government, you are not I/CTAP eligible. View information about I/CTAP eligibility on OPM's Career Transition Resources website. To be considered well-qualified under I/CTAP, you must be rated at a minimum score of 85 for this position. In addition, you must submit the supporting documents listed under the required documents section of this job announcement. Veterans Employment Opportunities Act (VEOA): To be eligible for a VEOA appointment, the veteran must 1) be a preference eligible; or 2) be a veteran separated after 3 or more years of continuous active service performed under honorable conditions. In addition, you must submit the supporting documents listed under the required documents section of this announcement. (Note: Veteran's preference does not apply under Merit Promotion procedures.) The Department of Homeland Security encourages persons with disabilities to apply, to include persons with intellectual, severe physical or psychiatric disabilities, as defined by 5 CFR 213.3102(u), and or Disabled Veterans with a compensable service-connected disability of 30 percent or more as defined by 5 CFR 315.707. Veterans, Peace Corps, VISTA volunteers, and persons with disabilities possess a wealth of unique talents, experiences, and competencies that can be invaluable to the DHS mission. If you are a member of one of these groups, you may not have to compete with the public for federal jobs. To determine your eligibility for non-competitive appointment and to understand the required documentation, click on the links above or contact the servicing Human Resources Office listed at the bottom of this announcement. To preview the application questionnaire, click here: https://apply.usastaffing.gov/ViewQuestionnaire/13041549 Other Information

Other incentives may be authorized. If you receive a conditional offer of employment for this position, you will be required to complete an Optional Form 306, Declaration for Federal Employment, and to sign and certify the accuracy of all information in your application, prior to entry on duty. False statements on any part of the application may result in withdrawal of offer of employment, dismissal after beginning work, fine, or imprisonment. Additional vacancies may be filled with this announcement. A one-year probationary period may be required during which we will evaluate your fitness and whether your continued employment advances the public interest. We may 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. Upon completion of your probationary period your employment will be terminated unless you receive certification, in writing, that your continued employment advances the public interest. Military Spouses and U.S. Foreign Service Spouses Only: The actual salary will be adjusted based on the grade, step, and locality for the selectee's geographic location. The remote worker's locality pay is based on the location of the employee's residence. General Schedule (GS) locality pay tables may be found at Salaries & Wages. If selected below the full performance level, you may be noncompetitively promoted to the next higher grade level after meeting all regulatory requirements, and upon the recommendation of management. Promotion is neither implied nor guaranteed. 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. Current or Former Political Appointees: The Office of Personnel Management (OPM) must authorize employment offers made to current or former political appointees. If you are currently, or have been within the last 5 years, a political Schedule A, Schedule C, Non-career SES or Presidential Appointee employee in the Executive Branch, you must disclose this information to the Human Resources Office.