 The Master of Science in Management Degree – Public Sector Auditing Degree Program
A graduate degree that can help you make a difference. Introducing
a new and exciting comprehensive program for government auditors.
The Graduate School, USDA and New Jersey's Thomas Edison State
College have formed a partnership to offer a unique degree opportunity
for public sector auditors. The Master 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, USDA's Government Audit Training
Institute in Washington, D.C.
- a competency assessment portfolio
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About the Program
Designed with input from recognized leaders in the government auditing
community, the framework for the Master of Science in Management - Public
Sector Auditing (MSM-PSA) Program develops management, leadership and
performance auditing competencies. The curriculum ensures that program
graduates are prepared for opportunities, challenges and career advancement
in public sector accountability.
Thomas Edison State College and the Graduate School, USDA's Government
Audit Training Institute (GATI) are partnering to offer a Master of Science
degree program that promotes the professional development of public sector
auditors, with a major emphasis on performance auditing.
| 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. |
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| Graduate School, USDA - 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.
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Degree Requirements
Total for MSM-PSA degree: 36 credits
Leadership and Management Core
Thomas Edison State College
24 credits
- Organizational Theory and Behavior (6)
- Economic Issues in Organizations (3)
- Human Resource Management (3)
- Finance and Accounting for Managers (3)
- Organizational Research (3)
- Organizational Management and Leadership (6)
Public Sector Auditing Track
Graduate School, USDA
12 credits
- Foundation in Public Sector Auditing (3)
- Special Focus in Public Sector Auditing (3)
- Public Auditors' Special Seminar -offered only in Washington, D.C.-
(3)
- Competency Assessment Portfolio (3)
Core Courses — Leadership and Management (Thomas
Edison State College)
The 24 semester hours of MSM core courses are the foundation for the
MSM-PSA program at Thomas Edison State College. 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.
Leadership and Management Core — 24 credits
Thomas Edison State College
- Organizational Theory and Behavior (6)
- Human Resource Management (3)
- Economic Issues in Organizations (3)
- Finance and Accounting for Managers (3)
- Organizational Research (3)
- Organizational Management and Leadership (6)
Core Courses — Public Sector Auditing (Graduate School, USDA)
The classroom-based courses offered through the Government Audit Training
Institute (GATI) provide 12 semester hours addressing the special competencies
of the successful public sector auditor. The first two courses in the
PSA track may be taken in special one-week compressed formats at the Graduate
School, USDA's Washington, D.C. campus or through open-enrollment classes
scheduled around the country. However, candidates taking the open-enrollment
classes will be required to complete additional assessment activities
to obtain graduate credit.
Public Sector Auditing Track — 12 credits
Graduate School, USDA
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 available cohort (cohorts begin in January, April, July or October)
and may begin GATI coursework immediately.
Program Costs
The total estimated cost for the program is $17,648. Fees for the Thomas
Edison State College components are established by and paid directly to
Thomas Edison State College. The estimated total to be paid to Thomas
Edison State College is $10,848. Fees for the Graduate School, USDA components
are established by and paid directly to the Graduate School. The estimated
total to be paid to the Graduate School is $6,800.
Thomas Edison State College fees = $10,848
Item |
Fee |
| Application |
$75 |
Leadership and Management Core Tuition
(24 s.h. @ $342) |
$8,208 |
| Books (estimated) |
$2,400 |
| Graduation Fee |
$165 |
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Graduate School, USDA Fees = $6,800
This schedule of fees paid directly to the Graduate School, USDA is estimated
on the basis of participation in compressed format courses (see the course
cost comparison below for a breakout by individual, open-enrollment courses).
Item |
Fee |
| Foundation in Public Sector Auditing |
$1,500 |
| Special Focus in Public Sector Auditing |
$1,500 |
| Public Sector Auditors' Special Seminar |
$1,500 |
| Competency Assessment Portfolio |
$2,300 |
|
Note: Travel to Washington, D.C. is not included in the estimate.
Graduate School, USDA Cost Comparison
Below is a cost comparison with the Graduate School, USDA's open enrollment
courses vs. the compressed format.
Class Locations and Dates
The MSM-PSA program blends online learning with classroom courses. Students
complete the Thomas Edison State College component through online courses
in a cohort with other MSM candidates.
The courses offered through the Graduate School, USDA's Government Audit
Training Institute (GATI) may all be taken in Washington, D.C.; some of
them may be taken through open-enrollment classes in other locations.
The Foundation in Public Sector Auditing and the Special Focus in Public
Sector Auditing courses are offered twice each year in a one-week compressed
format. But students may elect to take the component courses through open
enrollment. Candidates taking the open enrollment classes will, however,
be required to complete additional assessment activities to obtain graduate
credit. The one-week Public Auditors' Special Seminar will be offered
only in Washington, D.C.
Scheduling classes with Thomas Edison State College
Visit the Thomas
Edison State College Web site for more information.
GATI - Schedule for "compressed" courses in Washington, D.C.
Session 1: Foundation in Public Sector Auditing
Session 2: Special Focus in Public Sector Auditing
Session 3: Public Auditors Special Seminar
Offered only in Washington, D.C.
Competency Assessment Portfolio
In lieu of a thesis, this is an independently scheduled program.
Graduate School, USDA Open Enrollment Class Option
Candidates in the MSM-PSA program may elect to take some courses through
open-enrollment sessions (rather than in the one-week compressed format).
This is an option for Session 1: Foundation in Public Sector Auditing
and Session 2: Special Focus in Public Sector Auditing courses. It is
not an option for the Session 3: Public Auditors' Special Seminar.
Please note, 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. However, students who wish to incorporate
credit for GATI courses taken prior to entering the MSM-PSA program may
want to pursue this option.
To obtain credit through open enrollment for the Session 1: Foundation
in Public Sector Auditing course, candidates must complete:
-
Basic Governmental Auditing OR
Government Auditing Standards: Review and Update
with
The Governmental Audit: From Planning to Reporting
-
Presentation Skills for Auditors
-
Foundation Assessment
To obtain credit through open enrollment for the Session 2: Special Focus
in Public Sector Auditing course, candidates must complete:
-
Assessing Controls in Performance Audits
-
Information Systems Auditing
-
Prevention and Detection of Fraud
-
Writing Audit Reports by Objectives
-
Focus Assessment
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, USDA 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 |
Economic Issues in Organizations |
Session
3: Public Auditors' Special Seminar |
|
| 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 |
Finance and Accounting for Managers |
Session
1: Foundations in Public Sector Auditing
Session 2: Special Focus in Public
Sector Auditing
Basic Governmental Auditing
OR
Government Auditing Standards
WITH
The Governmental Audit: From Planning
to Reporting
Assessing Controls in Performance
Audits
Prevention and Detection of Fraud
Information Systems Auditing
Ethical Decision Making for Auditors |
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| 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 |
Organizational Research |
Session
1: Foundation in Public Sector Auditing
Session 2: Special Focus in Public
Sector Auditing
Writing Audit Reports by Objectives
Presentation Skills for Auditors |
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| 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 |
Organizational Management and
Leadership I and II
Human Resources Management |
Session
2: Special Focus in Public Sector Auditing
Session 3: Public Auditors' Special
Seminar
Ethical Decision Making for Auditors
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| 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 |
Organizational Theory and Behavior |
Session
2: Special Focus in Public Sector Auditing
Session 3: Public Auditors' Special
Seminar |
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Mentors and Instructors
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.
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 Session 1: Foundation in Public Sector Auditing and/or Session
2: Special Focus in Public Sector Auditing courses.
Please note, 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. See the cost comparison chart. Students
are encouraged to consult with GATI staff before beginning this approach.
More Information
For more information on the program please contact the Government Audit
Training Institute of the Graduate School, USDA at (202) 314-3550 or audittrng@grad.usda.gov.
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