Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry

Purpose: The study aims to analyze the skills of expert accounting analysts in the Brazilian Federal Public Ministry. Methodology: The development of the research was carried out through descriptive statistics, with a quantitative approach. The technique was a survey, from a questionnaire with 37 questions, with a Likert scale. The instrument questions were raised about the importance, the competences and its impact on work performance. Results: The results indicate that only four skills have satisfactory command of the respondents, and five skills need improvement: continuous training, fraud investigation techniques, writing, legal knowledge and think like a criminal. Behavioral skills were considered more important than the technical. Still, some important skills in the international context had low averages in the Brazilian context. Contributions of the study: The study allows to know the skills of expert accounting analysts in the Brazilian Federal Public Ministry, considering the aspects of importance, domain and impact on work performance. The results can be applied for the development of training activities in the sample institution as well as to other institutions offering similar picture. The study can also be replicated as a diagnosis for other institutions and frameworks of accounting and forensic professionals, serving as a comparison parameter.