CP11 - Comptroller Civilian Career Program
ACTEDS PLAN

ANNEX A-4
AUDITING COMPETENCIES

  • AD-01 Knowledge of mathematical and statistical applications (e.g., analysis of variance, confidence intervals, probability, regression, correlation, sampling theory, trend analysis, linear programming).
  • AD-02 Knowledge of accepted professional auditing practices and procedures (e.g., Comptroller General of the United States Standards for Audit of Government Organizations, Programs, Activities, and Functions, DoD Army audit policies) along with trends and developments in the auditing profession as mandated by law, Executive Department policy, and professional organizations (e.g., single audit concept; functional audit concept; and audits of installation morale, welfare, and recreation fund activities) and how they relate to financial and performance audits.
  • AD-03 Knowledge of available policy, documents (e.g., regulations, circulars, and directives) needed to conduct evaluations of a functional entity (e.g., commercial activities, logistics, personnel, and acquisition).
  • AD-04 Knowledge of the Audit By Objectives concept and how it should be used on financial and performance audits.
  • AD-05 Knowledge of the elements of a Finding and Recommendation (condition, criteria, cause, effect, and recommendation) during all types of audits.
  • AD-06 Knowledge of effective general, hardware, system application, and operating controls required for automated systems (e.g., parity checks, validity tests, edit tables, separation of duties) for application during all types of audits and the requirements for system and information security for automated systems (i.e., physical safeguards, back-up files, passwords).
  • AD-07 Knowledge of automatic data processing hardware and software used in the audit process and how to use the hardware and software during audits.
  • AD-08 Knowledge of the Federal Managers' Financial Integrity Act (Internal Control Program) and how it is to be applied to operations to be audited and to audits.
  • AD-09 Knowledge of audit planning requirements and techniques used to determine milestones, staff size and necessary staff skills in accordance with generally accepted auditing standards.
  • AD-10 Knowledge of audit planning objectives as used in developing audit programs for financial and performance audits.
  • AD-11 Knowledge of the types of audit evidence (physical, testimonial, documentary, and analytical) and their use during financial and performance audits.
  • AD-12 Knowledge of the criteria (sufficiency, competence, and relevance) for audit evidence.
  • AD-13 Knowledge of generally accepted principles, standards, and theories of professional accounting (e.g., double entry accounting, accrual accounting, balance sheets, income statement).
  • AD-14 Knowledge of office automation applications (e.g., spreadsheets, word processing, graphics, database management, communication packages).
  • AD-15 Knowledge of audit techniques for evidence gathering (e.g., observations, interviews, comparative analyses, testing, researching laws and regulations, using outside experts, using computers) and their use during financial and performance audits.
  • AD-16 Knowledge of entrance and exit conference techniques and their use during audits.
  • AD-17 Knowledge of audit follow-up and resolution techniques (e.g., AR 36-2) on audit reports.
  • AD-18 Knowledge of generally accepted government auditing standards for working papers (e.g., complete, accurate, understandable).
  • AD-19 Knowledge of audit survey principles (e.g., guides, steps, background) and techniques (e.g., identification of potential weaknesses: go/no go decisions; and determination of effect) used in developing and executing audit programs for survey during financial and performance audits.
  • AD-20 Knowledge of principles used in developing and executing audit programs for survey during financial and performance audits.
  • AD-21 Knowledge of audit execution procedures (e.g., establish and answer audit objectives; reasonably measure the extent and significance of potential weaknesses; develop information and data needed for the audit report; and summarize the overall results of audit) and their use in financial and performance audits.
  • AD-22 Knowledge of audit requirements for tentative written input to the audit report process for financial and performance audits (e.g., Tentative Findings and Recommendations or a tentative draft portion of an audit report not expected to include findings and recommendations).
  • AD-23 Knowledge of potential monetary benefit measuring techniques (e.g., budgetary, cost avoidance) and reporting requirements for all types of audits.
  • AD-24 Knowledge of audit research, long range/strategic planning, and audit scheduling process (e.g., analysis of past audit coverage, maintenance of a auditable entity file, audit prioritization) and how each is accomplished and used at all organization levels.
  • AD-25 Knowledge of the criteria (mission, resources, potential for fraud) used in selecting and scheduling multi-location audits involving financial and performance issues as well as multi-location audit process, reporting, and potential.
  • AD-26 Knowledge of the Federal Acquisition Regulation with its supplements for contract negotiations, contract terminations, cost principles and standards.
  • AD-27 Knowledge of the Single Audit Act and its application to state and local government grants and contracts.
  • AD-28 Knowledge of audit compliance procedures, (e.g., coordinating the results of external audits; including disagreements on conclusions, findings, recommendations, and potential monetary benefits; and preparing, when necessary, consolidated comments).
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