CERTIFICATION STANDARDS & CORE PLUS DEVELOPMENT GUIDE
AUDITING  LEVEL2
Type of Assignment  Representative Activities
Contract Auditor   Conduct high quality contract audit services to ensure the government is paying fair prices for what it buys. Specifically, we concentrate on audits of contractor financial records and systems, management reports, and its controls, policies, procedures and practices.
 
Core Certification Standards (Required for DAWIA certification.)
 Acquisition Training   ACQ 1010  Fundamentals of Systems Acquisition Management
  See note 28
 Functional Training   Complete one of the following (see note 24):
  AUD 230  Cost Accounting Standards (R)
  AUD 260  Statistical Sampling (R)
  Completion of 1 elective from the list below:
  AUD 104  Developing an Effective Audit Report (R)
  AUD 107E  Permanent File
  AUD 110  Data Analytics Applications & Modeling (R)
  AUD 126  Mandatory Annual Audit Requirements (MAARs) (R)
  AUD 126E  Briefing Contracts
  AUD 210  Incurred Cost (R)
  AUD 230  Cost Accounting Standards (R)
  AUD 235  Cost Accounting Standards II (R)
  AUD 250  Forward Pricing Proposals (R)
  AUD 260  Statistical Sampling (R)
  AUD 270  Regression Analysis (R)
  AUD 275  Improvement Curves (R)
  AUD 335  Cost Impact Proposals (R)
  AUD 351  Truth in Negotiation Audits (R)
  AUD 395  Accounting Systems Audits (R)
  AUD 396  Estimating Systems Audits (R)
  AUD 397  Materials Management Accounting Systems (MMAS) Audits (R)
  Termination Audits (AUD321E plus one of the other three count as one elective):
  AUD 321E  Termination General Information
  AUD 322E  Termination Fixed Price – Inventory Basis
  AUD 323E  Termination Fixed Price – Total Cost Basis
  AUD 324E  Termination Cost Reimbursement
  Equitable Adjustment Audits (both courses count as one elective):
  AUD 391E  Equitable Adjustments and the Audit Approach
  AUD 392E  Equitable Adjustments and the Eichleay Formula
 Education   Entry below GS-9: Same as Level I
  Entry at GS-9: Same as Level I AND two 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 None Specified
Education
  None Specified
Experience
  None Specified
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 An "(R)" following a course title indicates the course is delivered as resident-based instruction.
4 For information on Defense Contract Audit Institute (DCAI) courses, please email the DCAI Registrar at DCAI-Registrar@dcaa.mil.
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.
23 For non-DCAA students, Resident and Virtual classes are available on a space-available basis only and e-learning classes are not currently available.
24 A "(V)" following a course title indicates the course is also available as virtual instructor-led training (VILT). The course number in the DCAA course catalog will include a “V” (e.g., AUD351V) indicating a VILT class.