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AFSC 65A4, Staff
AFSC 65A3, Qualified
AFSC 65A1, Entry

Specialty Summary. Conducts and manages audits of effectiveness and efficiency of Air Force systems and operations. Administers audit programs within scope of established authority, including technical supervision over lower echelon; reviews systems and internal controls; and supports audits of all levels of Air Force operations. Related DoD Occupational Group: 7D.

Duties and Responsibilities:

Conducts audit activities. Determines compliance with policies, directives, procedures and standards of performance. Accomplishes administrative actions required in execution of assigned responsibilities. Performs all audit work in accordance with applicable US Comptroller General, Department of Defense, and Air Force directives.

Performs technical audit functions. Surveys systems and controls to determine scope of audit. Evaluates management systems and internal controls to determine if they are adequate in concept, effective and efficient in application, and provide requisite financial integrity. Appraises performance under and ascertains extent of compliance with laws, policies, and directives. Analyzes management data to evaluate techniques, approaches, trends, and future requirements. Prepares audit work papers showing nature and extent of audit work performed. Informs commanders and other staff personnel of audit findings by means of reports, surveys, analyses, and briefings. Provides recommendations for improvement in financial and management policies and procedures. Resolves complex audit and management problems. Prepares statistical reports reflecting results of audit operations.

Formulates audit procedures and policies. Develops broad audit policy subject to authority, direction, and control of higher Air Force Audit Agency (AFAA) echelons. Studies and analyzes governmental and commercial systems and auditing methods for applicability to Air Force programs. Devises audit procedures and methods to measure reliability of financial and operational management information needed for effective and efficient management. Develops training policies, methods, and procedures, including objectives, approaches, and reporting. Determines resource requirements to support facets of the audit process.

Plans, organizes, and directs audit activities. Identifies workload requirements and establishes objectives of performance; plans, schedules, and makes audit assignments; and reviews and evaluates progress of work performed and methods used by audit personnel. Reviews and surveys audit operations to determine overall effectiveness and efficiency, status of training, and compliance with policies and procedures, and prescribes corrective action where needed.

Coordinates audit programs and activities. Confers with audit, inspection, and investigative activities in the Air Force, other military services, government agencies, and industrial concerns to exchange information and keep informed on current interest areas.

Specialty Qualifications:

Knowledge. Knowledge of the following is mandatory: accounting and auditing (commercial and government); and interpretation and application of laws, executive orders, and directives.

Education. For entry into this specialty, undergraduate academic specialization in accounting (24 semester hours minimum) is mandatory.

Training. For award of AFSC 65A3, completion of the Air Force Audit Agency Professional Auditor Training Program is mandatory.

Experience. For award of AFSC 65A3, a minimum of 24 months of experience in auditing management systems is mandatory. Also, experience is mandatory in conducting audits of functions and organizations, preparing audit reports, directing audit activities, and advising on management procedures. Proficiency in audit procedures will be verified by supervisory chain prior to upgrade to AFSC 65A

None.

Specialty Shredouts:

None

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Above Information Derived from AFMAN 36-2105