PESA-P Purpose

To remain vital, credible and relevant the SAI’s must ensure that they are built on solid ground never losing the scope of professionalisation. Professionalisation includes several elements such as adopting relevant audit standards, applying relevant techniques, adopting processes for quality assurance and control etc. The most important part may be the professionalisation of the staff, the auditors.  Without professional scepticism, knowledge and skills our auditors will not be able to conduct an audit of high quality. The PESA Pilot will partner with SAIs in their professionalisation initiatives to create professional auditors to contribute to professional SAIs. The PESA Pilot will provide opportunities for education, assessment and reflection alongside the work experience offered within a SAI.

The TFIAP (Task Force INTOSAI Auditor Professionalisation) are developing a Guide on Developing Pathways for Professionalisation in a SAI and within this the PESA Pilot is one option for the provision of SAI professional education.

PESA-P Objectives

The ‘Professional SAIs’ work stream aims to support SAIs, in enhancing their professionalism and delivering high quality audits by moving towards ISSAI compliance. Within this overall objective the objectives of the PESA Pilot are: 

  • to pilot the use of the INTOSAI competency framework for education
  • to develop and pilot three IDI Professional education programmes for SAI Audit Professionals (financial, performance and compliance audit) with a common element covering the cross-cutting competencies, by 2021
  • to assess the feasibility of scaling the pilot up to regular professional education

Professional Auditors. Professional SAIs.

Learn more about this new option for professionalisation from IDI

PESA-P Syllabus

Cross-Cutting Competencies

Provide Value and Benefits

Behave Professionally

Financial Audit

Paper 1: Introduction, Concepts, and Principles

Paper 2: Pre-Engagement

Paper 3: Planning and Risk Assessment

Paper 4: Conduct a Financial Audit

Paper 5: Completion, Reporting and Follow up

Compliance Audit

Paper 1: Introduction, Concepts, and Principles

Paper 2: Topic selection and pre-engagement considerations

Paper 3: Engagement level compliance audit planning

Paper 4: Gathering and evaluating audit evidence

Paper 5: Reporting and Follow up

Performance Audit

Paper 1: Concepts, principles and process

Paper 2: Tools and techniques

Paper 3: Performance Audit Planning

Paper 4: Conducting a performance audit

Paper 5: Report and follow up for impact