The aim of this research was to develop a competency model for auditors by
identifying those characteristics and behaviours that predict success as an auditor. The Work
Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique
(CIT) were the tools and techniques used to achieve this aim. This research was conducted in two
groups: trainee accountants (year 1-
3) and chartered accountants (year 4-5+).
The results of the research, which was conducted within one of the Big 5 auditing firms, indicated
that the competencies required of a trainee accountant are largely consistent with those of
registered chartered accountants, working in the same environment. The most noticeable
difference was the change in focus from cognitive or technical skills during the earty years
to a focus on managerial competencies in later years.
The competencies identified in this research compare well with reported models in
literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/1012 |
| Date | 11 1900 |
| Creators | Monk, Allison Lorraine |
| Contributors | Viviers, Adriaan Martinus |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xiv, 190 leaves) |
Page generated in 0.0109 seconds