Auditor Competency
Sound HR Strategy or Laughable Oxymoron?
NSAA Annual Conference
St. Paul, Minnesota
June 12, 2014
Scott Frank,
Kansas Legislative Post Auditor
Roadmap for the Presentation
• Define Competencies
• Look at the Auditor Competencies We Have
Identified at LPA
• Look at How We Use Competencies in Selection,
Evaluation, and Promotion
• Wrap Up
Definition of Competencies
• Competencies are observable abilities, skills,
knowledge, motivations, or traits needed to be
successful at the job.
• Competencies should be linked to the overall
strategic plan of the audit organization.
• Competencies should cover most (but not
necessarily all) of what is needed for an
employee to be successful.
Audit Competencies at LPA
•
•
•
•
•
•
Critical Thinking
Audit Skills
Report Writing
Team Skills
Project Management
Office Leadership
Audit Competencies at LPA
CRITICAL THINKING
• is persistently inquisitive, skeptical, and
probing
• accurately summarizes qualitative information
• identifies relevant patterns and outliers in
quantitative data
• synthesizes audit evidence into findings
• identifies and develops problem findings
Audit Competencies at LPA
AUDIT SKILLS
• prepares logical and organized workpapers
• conducts and appropriately documents
interviews
• effectively uses spreadsheets and databases
as appropriate to analyze data
• is able to assess the reliability of datasets used
in audit work
Audit Competencies at LPA
REPORT WRITING
• prepares report language that convincingly
supports the audit findings
• prepares report language that clearly and
concisely communicates the audit findings
Audit Competencies at LPA
TEAM SKILLS
• produces accurate, relevant work on a timely
basis
• is a meaningful contributor to the team
throughout the audit
Audit Competencies at LPA
PROJECT MANAGEMENT
• develops an audit guide in a reasonable
timeframe that addresses the objectives
• sets clear expectations and provides clear
guidance
• actively manages the project
• thoroughly reviews all workpapers in a timely
fashion
• provides clear and timely feedback
• takes the lead role in developing findings
Audit Competencies at LPA
OFFICE LEADERSHIP
• actively works to foster a challenging, creative,
and cooperative team environment
• sets a strong example for others to follow
• plays a key role in improving the office
• demonstrates an ongoing commitment to the
audit profession
• works well with legislators and agency officials
Competencies in the
Selection Process
• Key Components of the Selection Process
– Face-to-Face Interview
– Prepared Critique Exercises
– Surprise Critique Exercises
– Written Exercises
Competencies in the
Selection Process
Core Competency
How Assessed
Critical Thinking
Candidates are asked about previous analytical experience and
complete eight critical thinking exercises to demonstrate those skills.
Audit Skills
With the exception of math and computer skills, audit skills are not
assessed.
Report Writing
The three written exercises are in short answer format; we also
consider the cover letter and resume.
Team Skills
Candidates are asked a series of questions about previous co-workers,
employers, and team experiences. Interviewers try to capture their
intuition about the candidate.
Project Management
Not assessed
Office Leadership
Not assessed
Competencies in the
Evaluation Process
• Key Components of the Evaluation Process
– After-Project Evaluations – completed and delivered
by the immediate supervisor
– 360 Evaluations – completed by peers and
subordinates and provided to the Post Auditor (me)
– Annual Evaluations – completed by upper
management and delivered by the Post Auditor (also
me)
Competencies in the
Evaluation Process
Core Competency
After-Project
(Team)
360 Eval
(Team)
After-Project
(Super)
360 Eval
(Super)
Annual
Evaluation*
Critical Thinking
X
X
X
Audit Skills
X
X
X
Report Writing
X
X
X
Team Skills
X
X
X
X
Project Management
X
X
X
Office Leadership
X
X
X
*This depends on the auditor’s position in the organization.
Competencies in the
Promotion Process
• Career Ladder at LPA
– Associate Auditor – Entry-level position; typically <18 months
experience
– Auditor – A capable but developing auditor; typically <3-4 years
experience
– Senior Auditor – A very strong, reliable auditor; may or may not lead
projects; this is where most top out
– Principal Auditor – Strong project manager; part of the office
leadership team
• All staff are evaluated against the expectations for
the position they want, not the one they have.
Competencies in the
Promotion Process
Associate
Auditor
Auditor
Senior
Auditor
Principal
Auditor
Critical Thinking
developing
capable
mastered
mastered
Audit Skills
developing
capable
mastered
mastered
Report Writing
developing
capable
mastered
mastered
Team Skills
developing
capable
mastered
mastered
Project Management
---
---
---
mastered
Office Leadership
---
---
---
mastered
Core Competency
Wrapping Up
• Competencies are the key observable areas
auditors need to demonstrate to be successful
• In Kansas, we have identified six major
competency areas: (1) critical thinking, (2) audit
skills, (3) report writing, (4) team skills, (5) project
management, and (6) office leadership.
• These competencies form the foundation of three
components of our human resources program
(selection, evaluation, and promotion).