Critical Thinking for the Federal Auditor
https://www.dau.edu
study, the group of senior-level auditors totaled about 380 and the group of junior auditors totaled about 265 (for a total of 645) in the single region. A total of 263 usable responses was received (109 junior auditors and 154 senior auditors)—a 41% response rate (263/645). Managers above the GS-13 level were excluded from the population given their small number relative to the other GS levels.
Research Instrument Likert Scale survey questions were developed from the AICPA core competencies described on theAICPAEducational CompetencyAssessment website. The AICPA grouped core competencies into three broad categories as shown in Table 2. Likert questions were coded to the AICPA core competencies in order to draw meaningful conclusions from analysis of the data. Since the survey was newly developed for purposes of this study, three federal CPA auditors were requested tomatch the Likert questions to the AICPA categories and competencies identifed by the researcher. Fleiss’ Kappa coefcients were then computed to measure inter-rater agreement. Acceptable Cronbach alpha statistics were obtained that measured internal consistency and reliability of the questions developed for each competency and for competencies within the three categories. SurveyMonkey was used to administer the survey November 1–16, 2012. Survey questions are shown in Table 3.
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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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