Critical Thinking for the Federal Auditor
https://www.dau.edu
The ability to succeed in an over-constrained space was recently identified as an important leadership attribute by Microsoft Chief Executive Officer SatyaNadella (Jones, 2019). But, in the overly constrained space of the federal audit environment, what does success look like for the federal auditor who aspires to exercise leadership skills? To what extent can critical thinking skills necessary for leadership be applied in a profession characterized by arduous public trust expectations, controlling auditing standards, prescriptive federal acquisition policies, frequently changing guidance, continual peer oversight, and the slow implementation of audit findings?
Importance of the Federal Auditor in Acquisition
Federal auditors play a vital role in the acquisition process. In 2018, federal spendingwas subject to evaluationby about 11,000auditors primarily employed by the Departments of Defense (DoD) and Health and Human Services (DHHS) (Office of Personnel Management, 2018). The Section 809 Panel, established by Congress in the Fiscal Year 2016
National Defense Authorization Act (National Defense Authorization Act [NDAA], 2016), describes defense auditors as “essential components of the Department of
Defense’s system of contracting internal controls” (Section 809 Panel, 2018a, p. 54).
Impediments to Auditor Critical Thinking Several factors can inhibit the federal
auditor’s exercise of critical thinking and leadership skills, among them: untimely response to audit findings, auditing standards oversight, changing mission guidance, and threats to job stability.
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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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