Critical Thinking for the Federal Auditor
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Research Questions The main research question of the study was whether the categorized AICPA core competencies adequately describe the skills and attributes required in a federal auditing environment. (SeeTable 2 for a complete listing of the skills included in these categories.) Questions andhypotheses included: • Research Question 1: To what extent are the AICPA core competencies relevant in auditing federal contractors? Auditors were expected to find that the majority of AICPA core competencies were relevant and that risk analysis would be identifed as an important competency. • Research Question 2: To what extent are some AICPA core competencies more important than others to auditors of federal contractors? Auditors were expected to rank the functional accounting skills as well as the personal skills as more important than the business skills. Of the business skills, auditors were expected to identify strategic critical thinking as the most important of these competencies. • Research Question 3: To what extent are opinions diferent regarding the relevance and ranking of the AICPA core competencies given increased job experience of the auditor of federal contractors? The more experienced federal auditors were expected to demonstrate greater appreciation for the business competencies than their junior counterparts. • ResearchQuestion4: Towhat extent are other competencies, not identifed by the AICPA, important to the work of auditors of federal contractors? Senior auditors were expected to identify maintaining independence as an additional required competency.
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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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