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
Provide Value and Benefits
Behave Professionally
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
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
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