Defense Acquisition Research Journal #91

January 2020

TABLE 3. RESEARCH SURVEY QUESTIONS Question: How important is it for the federal auditor in your Agency to…?

No. AICPA Core Competencies

Analyze changes in the fnancial risks of the contractor’s industry/sector

1

Understand why controls cannot completely eliminate the risk of fraud

2

Demonstrate objectivity and integrity consistent with the standards of auditing

3

Establish working relationships with audit requestors

4

Interact and cooperate productively and maturely with others

5

Use technology-assisted tools to assess and control risk and document work Communicate information and concepts with conciseness and clarity when writing and speaking Interpret research fndings from a variety of viewpoints

6

7

8

Communicate the contractor’s planning process, strategy, and goals

9

Identify pros and cons of alternative methods of measurement

10

Consider how human resource management afects a contractor

11

Develop innovative or creative solutions to problems

12

Report fndings in accordance with auditing standards

13

14

Inspire and motivate team members

Analyze the impact of changes in contracting laws and regulations

15

Use mathematical or scientifc models to evaluate decision alternatives

16

Prioritize and delegate various aspects of a project in order to allocate resources Identify global threats and opportunities impacting contractors

17

18

13

Defense ARJ, January 2020, Vol. 27No. 1 : 2-26

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