January 2020
TABLE 2. LISTING OF CORE COMPETENCY CATEGORIES AND COMPETENCIES CATEGORIES AND COMPETENCIES Functional Personal Broad Business Decision Modeling
Communication Interaction Leadership Professional Demeanor Project Management Problem Solving
International Global Industry Sector Legal Regulatory
Measurement Risk Analysis
Research Reporting
Marketing Client Focus Resource Management Strategic Critical Thinking
Leverage Technology—applicable to all categories
Protocols to Protect Human Subjects Protection of Human Subjects (2019) protocols were based on the requirements set forth in 21 C.F.R. Pts. 50, 56 and 45 C.F.R. Pt. 46. The researchwas reviewed and approved by theWilmingtonUniversityHuman Subject Review Committee. Procedures for obtaining informed consent included notifying participants that participation would contribute to academic research regarding the best preparation for a career in federal auditing, communicating that the study did not involve payments or incentives, and fnally, that participation was voluntary and anonymous. Limitations of the Research The study is limited in that not all federal auditors audit federal contractors, nor do all federal auditors follow the same auditing procedures for all types of audits. For instance, some federal auditors audit other government components. The research, however, may prove applicable to nongovernment auditors who audit federal contractors. Research Methodology The population was a geographic region of a sizeable federal audit agency that audits the cost representations of government contractors. The single geographic region was representative of other agency regions in that all auditors receive the same training at a common educational site, follow the same audit policy prescribed by agency headquarters, adhere to the same agency-prescribed audit standards, and use the same agency audit programs. In addition, auditors transfer among the agency regions. Two groups were included in the population; the frst consisted of junior auditors at General Service (GS) grade levels GS-7, 9, and 11; and the second consisted of senior-level auditors, at GS-12 and 13 grades. At the time of the
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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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