Critical Thinking for the Federal Auditor
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Data Collection Procedures Data collected fromrespondentswere coded and entered into a computer data fle for analysis usingMinitab, IBMSPSS (ver. 20.0) statistical software and Microsoft Excel. Demographic data related to the number and nature of the two groups of junior and senior auditors were determined using frequencies and percentages in order to develop a profle of the respondents. Descriptive statisticswere computed regarding frequencies and percentages of responses. Multiple regression determined whether competency rating was a function of GS level or a function of GS levels plus gender or age. In order to determinewhether diferences existed between the two groups of junior and senior auditors, an independent t -test was computed to compare the means between the two groups for each of the competencies. Multiple regression determined which independent variables (demographic factors) were statistically signifcant in infuencing the outcome of the dependent variable (responses to Likert questions). Results of the Study • Question 1. The data supported that federal auditors found the majority of the AICPA core competencies relevant in auditing government contractors and that the competency of risk analysis is important. (See Table 4 for the listing of competencies ranked by importance.) • Question 2. The data supported that auditors found the functional accounting skills aswell as the personal skills, more important than the business competencies. However, the data only partially supported the hypothesis that auditors would identify strategic critical thinking as the most important business competency. • Question 3. Increasing age correlated with more importance assigned to three of the six business competencies (industry/ sector, strategic critical thinking and international/global), providing limited support to the hypothesis that senior auditors would appreciate business competencies more than the junior auditors. • Question 4. Finally, the data did not support the hypothesis that senior auditors would identifymaintaining independence as an additional required competency.
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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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