We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
CRITICAL THINKING for the FEDERAL AUDITOR.
- Authors
McClure-Nelson, Gabrielle G.
- Abstract
In the overly constrained space of the federal audit environment, to what extent can critical thinking skills be applied in a profession characterized by arduous public trust expectations, controlling auditing standards, prescriptive federal acquisition policies, frequently changing guidance, continual peer oversight, and the slow implementation of audit findings? Promoting the increased use of private sector auditors may suggest that federal auditors perceive competencies differently. However, a recent survey administered to 645 auditors of a federal audit agency region indicated that the majority of the core competencies identified by the American Institute of Certified Public Accountants are perceived as relevant in auditing government contractors. However, of concern, the data were mixed in support of critical thinking as an important competency. Given employer preference for skills in this area, the author attempts to identify applications to increase auditor critical thinking skills and to offer suggestions for increasing the relevance of the federal audit.
- Subjects
AMERICAN Institute of Certified Public Accountants; CRITICAL thinking; ACCOUNTANTS; AUDITORS; AUDITING standards; CORE competencies
- Publication
Defense Acquisition Research Journal: A Publication of the Defense Acquisition University, 2020, Vol 27, Issue 1, p2
- ISSN
2156-8391
- Publication type
Article
- DOI
10.22594/dau.19-830.27.01