January 2020
Auditors often conduct GAGAS engagements under a contract with a party other than the officials of the audited entity or pursuant to a third party request. Subject matter that directly enhances auditors’ professional expertise to conduct engagements may include … b. general ethics and independence …
Business
Customer perspective
7.04
Professional
Ethical conduct
4.24
Examples of prospective analysis objectives include providing conclusions … b. program or policy alternatives …
Professional
Decision-making
1.26
Objectively identify ….alternative courses of action
Appropriate teamwork and training help less experienced members of the engagement team to clearly understand the objectives of the assigned work. Subject matter that directly enhances auditors’ professional expertise to conduct engagements may include … f. leadership … Subject matter that directly enhances auditors’ professional expertise to conduct engagements may include … d. communicating clearly and effectively, both orally and in writing … Subject matter that directly enhances auditors’ professional expertise to conduct engagements may include … e. managing time and resources …
Professional
Collaboration
5.38
Professional
Leadership
4.24
Professional Communication
4.24
Professional
Project management
4.24
Since the opinions of federal auditors have been inadequately solicited regarding competencies required for success, a recent studywas undertaken by the author to assess the relative importance of theAICPAcore competency framework to the federal auditor of government contractors (McClure- Nelson, 2013). The study was based on the 1999 AICPA competency framework that categorized skills as either functional, broad business, or personal (presently referred to by the AICPA as accounting, business, and professional categories). A survey was administered to 645 auditors of a federal audit agency region requesting opinions of the importance of AICPA-defined competencies.
9
Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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