Below, you can hear from our esteemed host, the Honourable Auditor General of SAI Nepal. He shares his valuable insights on the event. He explains why SAI Nepal is committed to participating in the IDI-ADB Sustainable Performance Audit Practices in Asia and the Pacific Initiative.
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| Watch the message from the Auditor General of Nepal, Mr. Toyam Raya. |
What makes a great performance auditor? Skills, knowledge, and experience – but how do you build them systematically?
We’re back to share insights from the third Design and Development Workshop in Kathmandu, Nepal. Last week, the SAIs participating in the INTOSAI Development Initiative (IDI)- Asian Development Bank (ADB) Sustainable Performance Audit (PA) Practices in Asia and the Pacific Initiative focused on enhancing the competency development of performance auditors.
How does the initiative work?
In 2024, six participating Supreme Audit Institutions (SAIs) - Bangladesh, Bhutan, Mongolia, Nepal, Papua New Guinea, and the Philippines - developed ISSAI 150-based multi-level competency frameworks tailored to their unique contexts and practices. The participating SAIs gained a clear understanding of the competencies required for performance auditors at various levels of expertise.
Building on this foundation, the participating SAIs will use 2025 to translate competency frameworks into action. SAIs are working on plans for competency development - identifying existing gaps, mapping current capabilities against desired competencies, and designing targeted actions to bridge those gaps on a systematic basis. Global team members developed a blueprint for competency development within their SAI context, integrating existing practices with potential improvements.
During this intensive and highly productive week, SAI resource persons designed syllabi for competency framework-based PA Induction and Intermediate learning courses for their SAIs. This is one of the key elements of competency development journey where IDI support was sought for.
The path ahead has challenges.
Creating balance for auditors working in all three streams of auditing is a challenge. They require both specialized and integrated support. Questions remain as to how effective learning and corporate continuity can take place when auditors are rotational.
Balance is also critical with blended learning programmes. While structured courses are essential, on-the-job learning, coaching, and practical experience play an equally crucial role.
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What’s next?
After two weeks of intensive work, SAIs defined their next steps in three key areas: developing competency-based learning for performance auditors, strengthening audit follow-up for real impact, and enhancing audit quality management. Explore key insights on audit follow-up and quality management here: https://www.idi.no/news/idi-news/making-audit-follow-up-and-quality-management-work-in-practice.
With the support of IDI and ADB, these SAIs are not just making plans: they are building the foundations for long-term, sustainable improvements. The goal is to set up systems by the end of 2025.
A warm thank you to the Office of the Auditor General Nepal and the Asian Development Bank for their unwavering support in making this initiative a reality. As we wrap up two weeks of intensive collaboration, the real challenge begins - turning insights into action for lasting impact.
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