Student Trainee (Financial Auditor)

Full Job Description

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress.

We accomplish our mission by providing objective and reliable information and analysis to the Congress, to federal agencies, and to the public, and recommending improvements, when appropriate, on a wide variety of issues to make government work better.

This vacancy is for Summer Financial Auditor internship positions. The anticipated start dates begin in May 2026. All qualification requirements must be met by the start of the internship.

To qualify for the GS-7 level you MUST be enrolled in a Graduate level degree seeking program leading to a degree in accounting, auditing, finance, business administration, or public administration, AND meet one of the following criteria: You must have completed between 18 to 35 semester hours or 27 to 53 quarter hours of graduate level education, or You must possess a Bachelor's degree with Superior Academic Achievement (defined below).

All applicants MUST also have at least 24 semester hours or 36 quarter hours in accounting or auditing which may include 6 hours in business law by the start of the internship.

Superior Academic Achievement: Superior academic achievement (SAA) recognizes individuals who have achieved superior academic standing. S.A.A.

is based on (1) class standing, (2) grade-point average, or (3) honor society membership.

Class standing -- Applicants must be in the upper third of the graduating class in the college, university, or major subdivision, such as the College of Liberal Arts or the School of Business Administration, based on completed courses.

Grade-point average (G.P.A.)-- Applicants must have a grade-point average of: a.3.0 or higher out of a possible 4.0 ("B" or better) as recorded on their 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; or .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.

NOTE: You must be a current student enrolled in an accredited educational institution seeking a Graduate degree on a full or half-time basis.

If at any point during the internship (and for any reason) your status as a student changes to that of a non-student, your internship will be terminated. Major Duties:

As a Financial Management and Assurance (FMA) intern, you will receive training and learn how to conduct audits of federal entities as part of a team.

Financial Auditors participate in a wide range of audit engagements with the overall objective of strengthening accountability for the Federal government's assets and operations.

They perform financial audits and analyses, promote financial management best practices, assess internal controls, and identify and support improvements in a variety of financial areas affecting program performance.

You will assist GAO auditors in planning and conducting audits of agency programs and operations.

You will assist the audit team to collect appropriate data, analyze the data, develop data-based findings and conclusions, and present the information both orally and in writing to diverse audiences.

Specific duties are: Assisting your supervisor in the planning, prioritizing, and/or balancing own work assignments, identifying feasible work management approaches that address required activities and timelines.

Assisting the audit team with developing, identifying, contributing to, and/or using techniques, tools, and processes that are methodologically sound and targeted to job requirements.

Assisting in the collection of relevant information that is aligned with objectives/planning decisions and meets needs.

Assisting with analyses that yield quality information aligned with needs; identifying relevant information, patterns/inconsistencies, relationships, interdependencies, and potential implication.

Preparing quality written work that meets relevant writing and evidence standards, and that is appropriately targeted to the audience and purpose.

Communicating relevant and accurate information during formal or informal presentations, meetings, or interviews.

Partnering or collaborating with others to address issues or solve problems; following up with others to ensure needs are met.

Contributing to team efforts through participation in activities/meetings, soliciting and listening to others' opinions, and working collaboratively to accomplish team goals.

Soliciting, listening to, and considering diverse perspectives, approaches, or viewpoints, and incorporating others' perspectives into decision-making (when appropriate).