摘要：Research of core competences as a theoretical construct has picked up steam just in approximately 2002. Problems in defining the competence of a company are predetermined by the fragmentary pattern of research and the lack of interdisciplinary approach: competence as “the universal topic is studied in many academic fields” (Gao, Li, & Clarke, 2008). Besides, competence is independently studied by representatives of different disciplines as well as different science trends, each of them putting accents according to their scientific interests. Thus, the answer to the question “What is competence and what it is not?” is not as simple and clear as it may seem at first sight. The lack of clear and standardized terms stops further research in this field of competence measurement, management, etc. The paper analyses the term of a core competence and its interpretations in an audit discipline. The content of competence needs top-level executives, profiles of their strategic consultation, organisational training faces with respective corrections. In other words, classic strategic management is certainly not disproved; just all of its fields should be verified and modelled through the prism of risk and crisis management (Banyte, 2008). Framework for International Education Statements (FIES) allows looking at the audit risk in terms of competence assessment, that is, creates preconditions for competence assessment and improvement of theoretical fundamentals of the audit risk management algorithm (Staliuniene, 2009). On the basis of such fundamentals, the concept of competence is defined, standards of universally accepted “good practice” are determined in the fields of training and refresher courses of professional accountants and auditors as well as the requirements for the competence of audit professionals. The standard mentioned explains the concept of competence as the demonstrated ability to perform relevant roles or tasks to the required standard. Competence may be assessed by a variety of means, including workplace performance, workplace simulations, written and oral tests of various types, and self-assessment. Such assessment will give just an episodic conclusion but will not ensure competitive advantage, which only proves the status of audit as a knowledge-intensive organisation (Rajala & Westerlund, 2005, Muller& Doloreux, 2007, Staliuniene, 2009). The question is how to determine what competences are in order in particular situation in audit business while trying to match expatiations of customers, effectively using available resources and gaining the benefits of external opportunities. This study aims to conceptualize the core competencies ranking model. The model presented and verified in this paper is based on integration of BSC to ERM (COSO) models. Results of the research let us maintain that the audit organisations should pay more attention to the immediate pursuit of the core competences. Acceptance and continuance of the relationship with the customer remain the core competence.
其他摘要：Research of core competences as a theoretical construct has picked up steam just in approximately 2002. Problems in defining the competence of a company are predetermined by the fragmentary pattern of research and the lack of interdisciplinary approach: competence as “the universal topic is studied in many academic fields” (Gao, Li, & Clarke, 2008). Besides, competence is independently studied by representatives of different disciplines as well as different science trends, each of them putting accents according to their scientific interests. Thus, the answer to the question “What is competence and what it is not?” is not as simple and clear as it may seem at first sight. The lack of clear and standardized terms stops further research in this field of competence measurement, management, etc. The paper analyses the term of a core competence and its interpretations in an audit discipline. The content of competence needs top-level executives, profiles of their strategic consultation, organisational training faces with respective corrections. In other words, classic strategic management is certainly not disproved; just all of its fields should be verified and modelled through the prism of risk and crisis management (Banyte, 2008). Framework for International Education Statements (FIES) allows looking at the audit risk in terms of competence assessment, that is, creates preconditions for competence assessment and improvement of theoretical fundamentals of the audit risk management algorithm (Staliuniene, 2009). On the basis of such fundamentals, the concept of competence is defined, standards of universally accepted “good practice” are determined in the fields of training and refresher courses of professional accountants and auditors as well as the requirements for the competence of audit professionals. The standard mentioned explains the concept of competence as the demonstrated ability to perform relevant roles or tasks to the required standard. Competence may be assessed by a variety of means, including workplace performance, workplace simulations, written and oral tests of various types, and self-assessment. Such assessment will give just an episodic conclusion but will not ensure competitive advantage, which only proves the status of audit as a knowledge-intensive organisation (Rajala & Westerlund, 2005, Muller& Doloreux, 2007, Staliuniene, 2009). The question is how to determine what competences are in order in particular situation in audit business while trying to match expatiations of customers, effectively using available resources and gaining the benefits of external opportunities. This study aims to conceptualize the core competencies ranking model. The model presented and verified in this paper is based on integration of BSC to ERM (COSO) models. Results of the research let us maintain that the audit organisations should pay more attention to the immediate pursuit of the core competences. Acceptance and continuance of the relationship with the customer remain the core competence.
关键词：audit;resource based management;competence bases management;core competences; features (value prepositions of audit services; knowledge-intensive business services (KIBS)
其他关键词：audit;resource based management;competence bases management;core competences; features (value prepositions of audit services; knowledge-intensive business services (KIBS)
