The IDI brought together experts in audit training, development and certification from SAIs, INTOSAI regional organisations and the Institute of Internal Auditors (the IIA) for this workshop.
The INTOSAI Standards for Supreme Audit Institutions (the ISSAIs) were adopted by the XXI INCOSAI in South Africa in 2010 as the authoritative framework for public sector auditing. Shortly afterwards, IDI was mandated to support SAIs in implementing the ISSAIs and launched the 3i Programme to this effect. Amongst other things, 3i covered ISSAI certification programmes.
The XXII INCOSAI in Abu Dhabi in 2016 took note of and supported the INTOSAI Competency Framework for Public Sector Audit Professionals, which is based on the ISSAIs, as a basis for further discussion and refinement of concepts related to competency-based professional development.
The overall objective of the 3i programme is ‘SAIs move towards ISSAI compliant audit practices’. Within this overall objective, the purpose of the SAP Certification Pilot is
a) to obtain experience in using the competency framework for certification
b) to develop and pilot three IDI certification programmes for SAI Audit Professionals (financial, performance and compliance audit), with a common element covering the cross-cutting competencies, by 2021
c) to assess the feasibility of scaling the pilot up into a regular programme.
This workshop identified the following key elements regarding the strategy for the pilot:
• the formation of strategic partnerships to ensure that adequate resources can be brought to this ambitious project;
• application of the principle of a cost recovery basis, but with support for development costs and for participating SAIs that require it;
• a training programme designed for and targeted at audit practitioners from all three audit streams;
• separate certifications for the three audit streams, with a common element covering the cross-cutting competencies;
• pilot to be in English but with the intention that later delivery will include all IDI languages, with particular attention to ensuring the maximum ease of translation of training and evaluation materials;
• up to 600 participants drawn from the three audit streams;
• IDI certification during the pilot, possibly to become an INTOSAI certification at a later stage;
• blended learning (i.e. face to face and online delivery) at the pilot stage; and
• evaluation using computer-based techniques, to permit substantial scaling-up should the pilot prove successful.
Once a detailed strategy for the implementation of the pilot has been put in place, the IDI will embark on the development of syllabus and design of the course curriculum for the pilot in 2018.
