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This is a student intern position in the Department of Homeland Security, U. S. Customs and Border Protection (CBP), Office of Trade (OT), Regulatory Audit and Agency Advisory Services (RAAAS). This would be at GS-3 or GS-4 level for the applicable location. This position is a developmental position for training purposes. The student intern performs a variety of tasks and demonstrates practical application of accounting principles, audit standards, procedures and techniques to obtain basic experience toward independently planning and conducting audit assignments. The student intern applies conventional audit techniques under the guidance of a supervisory auditor or higher-level auditor in charge to complete fundamental and relatively uncomplicated audits or portions of more complicated audits. United States Citizenship is required.

Major Duties and Responsibilities
Serves as a student intern/trainee, assigned to senior managers and auditors in charge, in the performance of auditing and accounting functions. Performs a variety of assigned tasks designed to provide on-the-job training and experience in auditing Importers and other trade related entities through the practical application of generally accepted government auditing standards and RAAAS policy and procedures. Studies to familiarize self with pertinent CBP laws, regulations, rulings, and case law. Analyzes previous audit reports, automated audit documentation, and CBP data to assist audit team with audit planning and preparation.

Prepares automated audit documentation in the form of documents, spreadsheets, pivot tables, charts, etc., to provide sufficient and appropriate evidence to support audit findings. Coordinates and schedules meetings between CBP and Importer representatives and files relevant correspondence. Prepares official memorandums and other correspondence as needed. Assists with reviews, previous audit reports, and related automated audit documentation to assist audit team with audit planning and preparation. Analyzes CBP data and the auditee financial records to identify potential risk to CBP. Reviews auditee’s internal controls as they relate to the importation of merchandise. Compares auditee payment records and other source documents to entry documentation to validate data provided to CBP. Monitors time phased audit programs to assist the audit team in adhering established timelines and budgets.

Knowledge Required by the Position
  • Knowledge of accounting and auditing principles, concepts, and practices to enable the performance of assignments designed to provide practical experience in auditing companies engaged in importing and trade related activities.
  • Ability to interpret laws, regulations, rulings, and case law to assist the audit teams determination of the auditee’s compliance.
  • Proficient in information technology and automation skills. This presumes an exposure through either college courses or previous experience to the major business and professional software packages such as Microsoft Office. Proficiency and experience to the use of internet for conducting research.
  • Ability to use a variety of audit procedures, statistical techniques, and data analyses to assemble information and develop findings.