6. PERSONNEL. The Naval Audit Service has approximately 400 civilian staff, including 350 professional auditors. On average, an audit is planned to be complete in about 9 or 10 months with a staff of 4 or 5 auditors.
a. Teams. Historically, NavAudSvc audits address matters of such scope and complexity that, to ensure the audit report is timely, teams of auditors must do them rather than an individual auditor. Audits typically involve visiting multiple dispersed organizations that play different roles in managing or supporting the audited program or function. Teams generally consist of:
• a YC3/YC2 Audit Director is responsible for controlling and monitoring audit work and preparing the final report, has major roles relating to corporate planning, personnel management, and development, oversight and supervision of several audits and Project Managers;
• a YC2 Project Manager, who is the 1st level supervisor to the remaining team members, manages one audit at a time and is responsible for all aspects related to doing a specific audit, including audit planning and supervising team members;
• when authorized in writing by the SES Assistant Auditor General (AAG), one or two YA2 Team Leaders, who help the Project Manager oversee subordinate audit staff; and
• two or three YA2 and below staff auditors with various levels of experience.
b. Audit Oversight. Assistant Auditors General (SES), Audit Directors (YC3s/YC2s), Project Managers (YC2s), and editors perform quality control checks throughout the audit process to ensure audit policies and procedures are followed. Internal and external quality control reviews ensure these groups adhere to DoN audit policy and operate in an efficient and effective manner. The Department of Defense Inspector General oversees external quality control reviews of the NavAudSvc.
c. Classification. The majority of auditors in NavAudSvc meet the recognized professional qualifications for education and experience, and thus are in the GS-511 auditor classification series. Many hold one or more external professional certifications, such as Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), etc. Many also hold Department of Defense auditor certifications such as Certified Acquisition Auditor, Certified Logistics Auditor, or Certified Defense Financial Auditor.
d. Continuing Professional Education (CPE) Requirement. All auditors must maintain the currency of their skills by meeting annual continuing professional education requirements specified in the Generally Accepted Government Auditing Standards (80 hours of training every 2 years, of which 24 hours must be directly related to auditing, with no less than 20 hours in any given year).