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The TVA Office of the Inspector General has five departments in our Audits and Evaluations team: Contract Audits, Information Technology Audits, Financial and Operational Audits, Evaluations, and Organizational Effectiveness.
Contract Audits conducts contract compliance audits and contract pre-award examinations. In addition, this department performs audits of TVA contracting processes and provides claims assistance as well as litigation support.
Information Technology Audits performs audits relating to the security of TVA's IT infrastructure, application controls, and general controls associated with TVA systems. This department also performs operational audits of the effectiveness of IT-related functions.
Financial and Operational Audits performs audit work mandated by legislation and agreed-upon procedures, as well as risk-based audits associated with TVA financial and operational activities. The work stems largely from mandated activities, review of TVA's business-risk environment, consideration of emerging issues, and stakeholder requests. This department also provides oversight of the TVA external auditor's compliance with professional standards.
Evaluations performs both comprehensive reviews and more limited-scope policy and program reviews to monitor compliance and assess the efficiency and effectiveness of operations.
Organizational Effectiveness performs risk-based reviews to assess operational and cultural areas, including behavioral and operational factors that could impact an organization's ability to achieve its mission and goals.
Position Purpose:
TVA OIG Auditors and Evaluators conduct audits and evaluations of TVA's programs and processes to promote the economy and efficiency of TVA operations as well as to prevent and detect fraud, waste, and abuse.
Job Responsibilities:
- Performs reviews of TVA programs and processes. Meets review milestones, accomplishes review objectives, and ensures the review complies with government auditing standards or quality standards for evaluations.
- Performs data collection and analysis of records and prepares written summaries of work performed and conclusions made.
- Participates in entrance conferences, exit conferences and interviews with TVA management and executives outside TVA.
- Prepares clear, concise reports that are supported with data and comply with the office policy on report formats.
- May perform quality control reviews to ensure others' reports comply with general auditing standards or evaluation standards and that adequate evidence exists to support the findings and recommendations.
- Conducts risk assessments of TVA programs and operations to identify review areas to be included in the annual audit work plan.
- Learns about TVA programs, operations, and their major management systems.
- May testify as an expert witness in criminal and civil cases or participate on advisory teams in TVA.
Minimum Requirements:
Education:
- Must have a bachelor's degree from an accredited college/university in a related field. Relevant experience may be substituted for specific degree requirements as applicable.
- Contract Audits - Accounting and Finance
- Financial and Operational Audits - Accounting, Finance, and other business degrees
- IT Audits - Information Technology, Business, Accounting or Finance
- Evaluations - Accounting, Economics, Finance, and Industrial Engineering
- Organizational Effectiveness - Business, Psychology, or Industrial/Organizational Psychology
Experience:
Requirements vary based on position level. Auditor I is an entry-level position with no experience required. Auditor II, III, and Senior level positions require additional experience.
Certification/License:
- Must be a U.S. citizen.
- Must possess a valid driver's license, as travel is required.
- Must be able to pass a background investigation as top secret clearance may be required.
Knowledge, Skills, and Abilities:
- Knowledge and understanding of government audit and evaluation standards.
- Ability to use a variety of office software tools, including Microsoft Outlook, Word, Excel, PowerPoint, and a variety of databases.
- Effective writing and comprehension of written information.
- Ability to perform quantitative and statistical analysis with knowledge of various sampling techniques.
- Ability to communicate clearly, concisely, and effectively.
- Ability to adapt communication style to fit the audience.
- Learns and understands TVA programs and operations; the OIG's mission, vision, and values; and knowledge of OIG office policies and procedures including processes for developing evidence.
Position Purpose:
Special Agents conduct criminal, civil and administrative investigations related to allegations of fraud, waste and abuse affecting TVA. Investigations will have varying levels of complexity, and are conducted in accordance with the Inspector General Act of 1978 (as amended), the CIGIE Quality Standards for Investigations, relevant Attorney General Guidelines, and other guiding materials.
Job Responsibilities:
- Conducts investigations to evaluate information and allegations of potential fraud, waste, and abuse. This includes interviewing subjects, conducting surveillance, following leads, collecting and analyzing data, and preparing reports of findings.
- Presents investigative results in verbal and written report form to prosecutors and other appropriate authorities.
- Performs quality control reviews to ensure that adequate evidence exists to support investigative findings and recommendations.
- Develops and maintains effective working relationships with employees within TVA and external stakeholders including federal, state, and local law enforcement agencies and prosecutors.
- Serves on interagency task forces comprised of special agents and other relevant personnel.
- Develops and suggests new investigations.
- Testifies before juries and grand juries.
Minimum Requirements:
Education:
Must possess a 4-year degree from an accredited educational institution.
Experience:
Requirements vary based on position level. Special Agent I is an entry-level position with no experience required. Special Agent II, III, and Senior level positions require additional experience.
Certification/License:
- Must qualify and maintain authorization to carry firearms/weapons.
- Must successfully pass random drug testing.
- Must be a U.S. citizen.
- Must be able to successfully complete a physical examination.
- Must possess a valid driver's license, as travel is required.
- Must be able to pass a background investigation to receive top secret clearance.
Knowledge, Skills, and Abilities:
- Knowledge of investigative standards and techniques, including the rules of evidence and criminal procedures.
- Ability to use a variety of office software tools, including Microsoft Outlook, Word, Excel, PowerPoint, a variety of databases, and computer-assisted investigative techniques.
- Demonstrates ability to communicate effectively, verbally and in writing with a diverse population.
- Demonstrates strong team and interpersonal skills to include leadership, flexibility, judgment, and conflict resolution.