From 24 to 28 November 2025, a group of resource people gathered in Oslo, Norway, to advance the work on the three-level competency framework for financial and compliance auditors.

The workshop brought together experts and practitioners with deep experience in financial and compliance auditing. The aim was to clearly articulate the foundational and intermediate levels that will serve as pathways toward the professional level.

We took time to reflect on lessons from the development of the three-level competency framework for performance auditors under the IDI-ADB Sustainable Performance Audit Practices initiative in the Asia Pacific. These reflections helped us consider what contributes to a well-structured and reasonable progression model.

Our starting point was the professional level competency framework used in the PESA syllabus. This framework is presented in GUID 1950 of ISSAI 150. It reminded us of essential principles such as alignment with the INTOSAI Framework of Professional Pronouncements, the need for ongoing relevance, the importance of core consistency across SAIs, the expectation of full proficiency at each level and the value of describing competencies through observable and measurable behaviour.

A rapid session helped build a shared language around competencies and clarified how a competency framework differs from job profiles. This created a strong base for shaping the ladder. We position the foundational level to focus on basic auditing knowledge, an understanding of standard methodologies and familiarity with the audit environment. We position the intermediate level to reflect increasing independence, stronger analysis and the capacity to manage audits of moderate complexity. We position the professional level to demonstrate full proficiency, deep understanding of the IFPP and ISSAIs, effective risk management and the ability to offer strategic insight and mentorship within the SAI.

The group also explored how technology should be integrated into the framework, recognising the rapid growth of digital tools and data in the audit environment and the need for competencies that reflect current and emerging practice.

Once the draft is complete, we will reach out to the consulting team across the INTOSAI community to gather broader perspectives and strengthen the work.

We want to thank our resource people for their insights, experience, and thoughtful engagement throughout this productive week in Oslo.

Photos Attribution

Source: IDI