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Certification & Core Plus Development Guides

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CERTIFICATION STANDARDS & CORE PLUS DEVELOPMENT GUIDE
AUDITING   LEVEL II
Type of Assignment  Representative Activities
Auditor  Audits financial records, reports, management controls, policies and practices affecting or reflecting the financial condition and operation of Department of Defense and other federal agency contractors.
 
Core Certification Standards (required for DAWIA certification)
 Acquisition Training None required
 Functional Training   Complete one of the following:
  AUD 1231  Intermediate Contract Auditing (R)
  AUD B4121  Statistical Sampling - Part 1 (R)
 Education   Entry below GS-9: Same as Level I
  Entry at GS-9: Same as Level I AND
  - 2 full years of graduate education leading to a master’s degree in accounting, auditing, or related field such as business administration or finance; or
  - 1 full year of professional accounting, auditing, or related experience
 Experience 2 years of contract auditing experience of increasing complexity and responsibility


Core Plus Development Guide (desired training, education, and experience) Type of Assignment
Training Auditor
  AUD 1121 Briefing Contracts
  AUD 1122 Accounting System Survey
  AUD 1126 Adequacy of Proposals
  AUD 1142 Progress Payments
  AUD 1221 Basic Flowcharting
  AUD 1249 Agreed-Upon Procedures
  AUD 1271 Permanent Files
  AUD 1283 Fraud Awareness
  AUD 1541 Cost Accounting Standards (R)
  AUD 6115 Effective Report Writing (R)
  AUD 6220 Auditor Interview and Interpersonal Reactions (R)
  AUD 6240 Oral Presentation Workshop (R)
Education
  Begin graduate studies leading to a master’s degree in accounting or business
  Professional certification—CPA, CMA, CIA, CISA
Experience
 Experience in performing increasingly complex audits for normal position progression and with increasing independence
Notes:
1 The Core Certification Standards section lists the training and/or education and experience REQUIRED for certification at this level for this career field within 24 months of assignment.
2 “(R)” following a course title indicates the course is delivered as resident-based instruction.
4 For information on AUD courses, contact the Defense Contract Audit Institute at (901) 325-6100.
5 When preparing your IDP, you and your supervisor should consider the training, education, and experience listed in the Core Plus Development Guide at this and the lower level(s) if not already completed.