Aligning Competency with Efficiency: An Analysis of Training for New Auditors

Alexander Arie Sanata Dharma

Abstract


This study examines the alignment of training for new Civil Servant Candidate (CPNS) auditors with job preparation criteria in the context of Indonesian bureaucratic reform, which requires both high competency and budgetary efficiency. Using a descriptive case study methodology, this study analyzes 573 training records from a cohort of 24 CPNS auditors from Inspectorate 1. The study is led by a three-part theoretical framework that includes Competency-Based Human Resource Management, Malcolm Knowles' Andragogy Theory, and the Kirkpatrick Model of Training Evaluation. Results show that the existing training approach, which is mainly focused on cost-effective e-learning, successfully instills basic values while also providing a comprehensive base of technical knowledge. The resulting efficiency-driven approach leaves an extensive "how-to" vacuum by failing to build the practical, application-based analytical and reporting abilities required by recognized competency standards. The study suggests that, while the program is effective at the knowledge acquisition level (Kirkpatrick Level 2), it does not fully prepare new auditors for the job, necessitating extensive on-the-job training to bridge the gap between theory and practice.


Keywords


competency development; auditor training; public sector; efficiency; job readiness

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References


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