The Masters of Science in Management – Public Sector Auditing Degree
A graduate degree that can help you make a difference.
The Graduate School and New Jersey's Thomas Edison State College have formed a partnership to offer a unique degree opportunity for public sector auditors. The Masters of Science in Management degree with a concentration in public sector auditing combines:
collaborative, online management classes provided by Thomas Edison State College
intensive coursework in three one-week, classroom-based seminars offered by the Graduate School's Government Audit Training Institute in Washington, D.C.
About the Program
Thomas Edison State College (TESC) and the Graduate School's Government Audit Training Institute (GATI) have partnered together to offer a Masters of Science degree that promotes the professional development of public sector auditors, with a major emphasis on performance auditing. Designed with input from recognized leaders in the government auditing community, the framework for the Masters of Science in Management - Public Sector Auditing (MSM-PSA) degree develops management, leadership and performance auditing competencies. The curriculum ensures that graduates are prepared for opportunities, challenges and career advancement in public sector accountability.
Thomas Edison State College
Thomas Edison State College is accredited by the Middle States Association of Colleges and Schools. The College also is a member of the Council of Graduate Schools, the largest national association organized to represent the interests of graduate education. Thomas Edison State College was identified by Forbes magazine as one of the top 20 colleges in the nation in the use of technology to create learning opportunities for adults.
Thomas Edison State College was established by the State of New Jersey and chartered by the New Jersey Board of Higher Education in 1972 to provide adult students diverse and alternative methods of achieving education of the highest quality. Through distance learning technologies pioneered by Thomas Edison State College, students can earn degrees from any location, whenever and wherever it is convenient for them. More than 19,000 degrees have been awarded using the richest array of assessment and independent study options available at any college or university.
For the MSM-PSA Program Thomas Edison State College will manage the application process, offer the MSM core courses, maintain student transcripts and award the degree.
Graduate School - Government Audit Training Institute
Established in 1921 to provide career advancement opportunities for government employees, the Graduate School of the United States Department of Agriculture (USDA) offers nearly 1,000 courses and annual registration has recently exceeded 200,000 students. The Graduate School contributes to increasing government efficiency, effectiveness and productivity.
Within the Graduate School, the Government Audit Training Institute (GATI) offers more than 60 courses to assist auditors and audit organizations around the world in developing needed competencies and increasing knowledge and technical expertise. GATI offers up-to-date training that has been developed from continual review of laws and regulations, years of research and feedback from the audit community. GATI trains 9,000 people a year, and its clients include federal agencies and many state, county and local auditors in the U.S. and abroad.
The Government Audit Training Institute offers courses on an "open enrollment" basis in Washington, D.C. and other cities around the United States. In addition, it provides courses on a contract basis to government agencies at their locations.
Degree Requirements
Total for MSM-PSA degree: 36 credits Core Courses — Leadership and Management (Thomas Edison State College)
The TESC Courses are comprised of 24 semester hours of MSM core courses that are the foundation for the MSM-PSA program. They develop and enhance the managerial competencies needed in all organizations. Students complete the Thomas Edison State College component through online courses in a cohort with other MSM candidates. New cohorts begin in January, April, July, and October of each year. The following courses apply:
Leadership and Management (3)
Economic Issues in Organizations (3)
Human Resource Management (3)
Finance and Accounting for Managers (3)
Organizational Research (3)
Project Management (3)
Leadership, Vision & Strategy (3)
Final Capstone Project (3)
Core Courses — Public Sector Auditing (Graduate School)
The classroom-based courses and the competency assessment portfolio offered through the Government Audit Training Institute (GATI) provide the remaining 12 semester hours that are meant to address the special competencies of the successful public sector auditor.
Focus area 1: Foundation in Public Sector Auditing (3)
Track A
Track B
Basic Governmental Auditing (AUDT7001) Presentation Skills for Auditors (AUDT8522)
Government Auditing Standards: Review and Update (AUDT7732) Presentation Skills for Auditors (AUDT8522) The Governmental Audit: From Planning to Reporting (AUDT8032)
* Assignment to Track A or B is based on level of auditing experience. Both tracks will require a post course assessment whether taken via open enrollment or in a compressed format.
Focus area 2: Special focus in Public Sector Auditing (3)
Assessing Controls in Performance Audits (AUDT8021) Information Systems Auditing (AUDT8029) Prevention and Detection of Fraud (AUDT8002) Writing Audit Reports by Objective (AUDT8511)
* Focus area 2 courses can be taken in either open enrollment or in a compressed format.
Focus area 3: Public Auditors’ Special Seminar (3)
Ethical Decision Making
Effective Supervision
Dealing with the Public and the Media
* Focus area 3 is offered in compressed format only – no open enrollment courses can be substituted.
Competency Assessment Portfolio (3)
Applying to the Program
Candidates for the MSM-PSA program must apply through Thomas Edison State College's Office of Graduate Programs. Candidates must have:
an undergraduate degree from an accredited college or university;
relevant work experience and clearly defined career objectives;
proficiency in written and spoken English; as well as basic quantitative skills;
basic computer proficiency (to complete online training component)
Application materials may be obtained over the Web at www.tesc.edu or by contacting the Office of Graduate Programs at Thomas Edison State College at (609) 984-1168.
Upon acceptance into the MSM-PSA program, students will be admitted into the next TESC available cohort; however, they may begin GATI coursework immediately.
Program Costs
The total estimated cost for the program is $20,675. Fees for the Thomas Edison State College components are established by and paid directly to Thomas Edison State College. Fees for the Graduate School components are established by and paid directly to the Graduate School.
Thomas Edison State College fees = $13,875
Scheduling and registration for Thomas Edison State College classes should be referred to Thomas Edison State College. Visit the Thomas Edison State College Web site for more information.
Item
Fee
Application
$75
Leadership and Management Core Tuition
(24 s.h. @ $465)
$11,160
Books (estimated)
$2,400
Graduation Fee
$240
Graduate School Fees = $6,800
This schedule of fees paid directly to the Graduate School is based on participation in compressed format courses (see the specific course for open enrollment course cost). Scheduling and registration for GATI Course should be referred to the Graduate School.
Item
Fee
Focus area 1: Foundation in Public Sector Auditing
$1,500
Focus area 2: Special Focus in Public Sector Auditing
$1,500
Focus area 3: Public Sector Auditors' Special Seminar
$1,500
Competency Assessment Portfolio
$2,300
Note 1: Travel to Washington, D.C. is not included in the estimate.
Note 2: Credit for Completed Courses - Candidates may obtain "credit" for prior coursework for some parts of the MSM-PSA program. Students may use open enrollment classes to "build" credit for Course 1: Foundation in Public Sector Auditing and/or Course 2: Special Focus in Public Sector Auditing courses. Exercising this option does incur additional costs, and students must complete special assignments in order to be assessed a grade for graduate level course credit. Students are encouraged to consult with GATI staff before beginning this approach.
Public Sector Auditor Competencies
The competencies, which are the foundation for the MSM-PSA program, represent a synthesis of competencies from national, state and local government audit organizations. They are critical competencies describing the traits exemplified by the leaders in governmental auditing at all levels.
Competencies are generally defined as observable and measurable behaviors or characteristics describing effective performance. Organizations and individuals can be described in terms of competencies. Competencies focus attention on results and accomplishments; they are built upon knowledge, skills and abilities and attributes. Competencies describe how well something is done - not just what is done - and thus go beyond the list of tasks found in traditional job descriptions. They give greater attention to the values and traits important in the work environment. As the name implies, competencies emphasize the outstanding performance - what is the standard or goal that exemplifies achievement. The competency framework upon which the Thomas Edison State College - Graduate School program is built recognizes and incorporates the behaviors that practitioners at all levels of government must demonstrate to excel professionally. A wide array of competencies, from national audit offices, inspectors general's units, state audit offices, professional organizations, and the U.S. Office of Personnel Management, was collected, reviewed, and analyzed. The framework was then circulated among recognized leaders in the government auditing community for their review and comments. The resulting competency framework for the MSM-PSA program ensures that program graduates are prepared for the opportunities and challenges in public sector auditing.
Competency description and development charts describe each competency in terms of behaviors, knowledge and skills that support it and relate the competencies to the specific component courses in the MSM-PSA program.
Competency Framework for Public Sector Auditors
Organizational Competency
Public sector audit offices, departments and agencies provide reliable, relevant and timely information to support governmental decision makers and enhance accountability to the citizens they serve.
Individual Competencies
Public sector auditors demonstrate their competency in five critical dimensions.
Audit Environment: Public sector auditors establish appropriate, collaborative and constructive professional relationships with legislative bodies, auditees, other clients and stakeholders, and colleagues to obtain positive results.
Expertise: Public sector auditors develop, update and apply the knowledge and skills necessary to analyze and evaluate relevant information and deliver timely and credible reports meeting the highest professional standards.
Communication: Public sector auditors gather data and present information and results using appropriate written and oral media to convince others and obtain desired outcomes.
Leadership: Public sector auditors demonstrate high standards of personal integrity and adherence to professional/ethical standards, create a positive work environment, promote the professional development of others, facilitate and implement change and optimally manage resources.
Effectiveness: Public sector auditors assess and appropriately manage risks, manage time efficiently, apply sound judgment in providing advice and produce quality recommendations that are accepted and implemented.
Specific behaviors, knowledge and skills linked to courses Competency Description and Development
1. Audit Environment: Public sector auditors establish appropriate, collaborative and constructive professional relationships with legislative bodies, auditees, other clients and stakeholders, and colleagues to obtain positive results.
Behaviors
KSAs
Thomas Edison State College Program
Graduate School Course
· provides timely, appropriate and constructive responses to requests from legislators, auditees, and other clients and stakeholders
· deals with challenges, adapts approaches, and resolves conflicts to achieve positive outcomes
· promotes the benefits of public sector auditing to the government and taxpayers
· ensures that products and relationships are consistent with professional standards and agency's mission, values and goals
· understands relevant government functions and operations
· understands constraints in the political environment and the influences of current events
· identifies internal and external players necessary to obtain influence, build support, and resolve conflicts or differences
· applies tools and techniques of effective oral and written communication
2. Expertise: Public sector auditors develop, update and apply the knowledge and skills necessary to analyze and evaluate relevant information and deliver timely and credible reports meeting the highest professional standards.
Behaviors
KSAs
Thomas Edison State College Program
Graduate School Course
· attends conferences, reads professional literature, and communicates with colleagues to keep abreast of current standards, technical innovations and new tools and methodology
· conducts risk assessments and assignment analyses resulting in efficient and effective audit plans
· selects best tools, techniques, approaches, and methodology to achieve results
· prepares accurate, objective, timely, relevant and useful reports
· adheres to professional standards and codes of conduct and ethics
· applies appropriate accounting and auditing principles
· applies best available data collection and data analysis techniques and IT tools
· applies an inquisitive and skeptical approach to examining risks in management controls
· addresses strategic planning and performance measurement issues
· uses effective approaches to draft, write, review, and/or orally present information
3. Communication: Public sector auditors gather data and present information and results using appropriate written and oral media to convince others and obtain desired outcomes.
Behaviors
KSAs
Thomas Edison State College Program
Graduate School Course
· obtains information and data necessary to complete audit engagements
· conveys nature and significance of findings in a convincing manner
· attracts the attention of the intended audience and gains acceptance and commitment for action
· resolves contentious issues to obtain a positive outcome
· captures, organizes, and shares information to foster a knowledge management (sharing) environment
· applies effective interpersonal and listening skills
· uses effective data gathering and questioning tools and techniques
· tailors report or presentation to meet needs of reader or audience
· presents complex issues and information in a clear, concise, logical and well-organized manner
· selects appropriate media and supporting tools to enhance the quality and effectiveness of communication
4. Leadership: Public sector auditors demonstrate high standards of personal integrity and adherence to professional/ethical standards, create a positive work environment, promote the professional development of others, facilitate and implement change and optimally manage resources.
Behaviors
KSAs
Thomas Edison State College Program
Graduate School Course
· recognizes and anticipates trends and evolving issues and develops innovative and imaginative approaches
· creates and sustains a results-oriented, high performance culture
· promotes collaboration and teamwork and involves staff in decision-making and ensuring the quality of work performed
· coaches staff and promotes commitment to life-long learning and professional development
· models organization's values and leads by example
· treats colleagues with integrity and fairness
· applies critical and creative thinking approaches
· knows and applies tools and techniques for effective project management
· employs effective interpersonal and communication skills for setting expectations, reviewing products, providing constructive feedback, and leading team projects
· applies a variety of leadership and motivational tools to deal effectively and sensitively with diverse a workforce
· applies change management tools and techniques
· Leadership and Management
· Human Resources Management
· Leadership, Vision & Strategy
5. Effectiveness: Public sector auditors assess and appropriately manage risks, manage time efficiently, apply sound judgment in providing advice and produce quality recommendations that are accepted and implemented.
Behaviors
KSAs
Thomas Edison State College Program
Graduate School Course
· assesses risks and appropriately assigns priorities
· maintains a positive and constructive work environment
· delivers results-focussed reports of the highest quality on time and within budget
· establishes trust and credibility with colleagues and clients
· knows and applies tools and techniques for effective time and project management
· advocates and adheres to professional standards, codes of conduct and ethics, and office-specific policies and procedures
· Leadership and Management
· Leadership, Vision & Strategy
The mentors and instructors in the MSM-PSA program bring exceptional academic and professional expertise to their students. The Thomas Edison State College MSM core requirements are taught by distinguished graduate mentors selected for strong academic credentials in their teaching specialties; success in teaching career-oriented adults; proficiency in online education; and management experience in organizations outside college and university settings. GATI instructors and mentors are leaders from government agencies or private sector firms engaged in conducting public sector audits. They are skilled classroom instructors with recent and relevant on-the-job experience and advanced professional certifications.
Conferring Degrees
Thomas Edison State College will award the MSM degree when a student completes all of the requirements for the Master of Science in Management degree with a concentration in Public Sector Auditing. Candidates may also elect to participate in the commencement program held each October in Trenton, New Jersey.
Obtaining Transcripts
As the degree awarding institution, Thomas Edison State College will maintain the transcripts verifying the student's completion of required coursework. GATI will notify the registrar at Thomas Edison State College and provide grades when a degree candidate has successfully completed all of the public sector auditing coursework. Thomas Edison State College will maintain the records and provide transcripts to students.
More Information
For more information on the program please contact the Government Audit Training Institute of the Graduate School at (202) 314-3550 or
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