Comprehensive learning and development of auditor competencies

Abstract

Curricular evaluation is fundamental to continuously improve and ensure quality, focused on the evaluation of the degree profile and consistency in the elements that make up the curriculum. The degree profile is demonstrated by the achievement of skills, both soft and specifically-named skills, understanding that these skills progressively develop throughout the student’s studies, and that soft skills are in high demand in the labor market. It is necessary to evaluate the development of these skills in a progressive and systematic manner throughout the studies. The purpose of the current research is to test the following hypothesis: the method of collaborative work utilized in the Workshop on Comprehensive Collaborative Learning, in levels 2 and 4 of the Accountant/Auditor – Certified Public Accountant degree program at Universidad Diego Portales contributes to the achievement of the soft skills named in the degree profile for the major. The study design is non-experimental, cross-sectional descriptive. The instrument used to collect the data is an analytical co-evaluation rubric. Analysis of the data shows that 59% of the students in the fourth semester have achieved an outstanding level of development in soft skills, and 29.22% have developed the skills expected for their level. Statistical evidence exists that the method of work used in the Seminar on Comprehensive Collaborative Learning promotes, without differences between the genders, development of soft skills in students, such as collaborative work, commitment, conflict resolution, among others.