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Supporting effective, accountable and inclusive Supreme Audit Institutions
IDI's Board is composed of ten members from different supreme audit institutions. Get to know them better in our "Meet the Board" series.
Discover the latest trends in the SAI world in the Global SAI Stocktaking Report 2023. You can also read the report online here.
To provide assurance through certification of competence that the candidates have achieved the learning outcomes of PESA.
The PESA Assessment exams are based on the learning outcomes set out in the education for cross-cutting and functional audit streams. Candidates will sit two assessment exams, one for Cross-Cutting and one for either Compliance Audit, Performance Audit or Financial Audit. The learning outcomes set out what we expect SAI Auditors to demonstrate, and the assessment exam questions are designed to test those outcomes. (course outline)
PESA assessments should adhere to the following 6 principles:
Fairness
The PESA assessments need to be fair to all candidates and to be perceived as such.
Validity
PESA assessment activities need to be appropriate to their purpose and designed to allow candidates to demonstrate whether they have the required knowledge, skills and attributes.
Reliability
The PESA assessment activities need to be robust in design and execution and consistently applied.
Integrity
Measures need to be taken to ensure the integrity of the PESA assessment activities.
Scalability
The PESA assessment should be sustainable for future use and scalable after the pilot.
Inclusivity
PESA assessment activities should be open and fair to all learners in SAIs where they meet the entry requirements.
The above 6 principles, together, are essential to ensure that the assessment framework for PESA is robust and is therefore seen as credible by PESA stakeholders.
Cross-cutting assessment exam
The cross-cutting assessment exam will have 35 questions each worth one mark. The pass mark will be 23 correct answers. Candidates will have 90 mins (one and a half hours) to complete the assessment exam.
The weighting for the two cross-cutting papers is shown in the summary table below.
Paper CC | |
1 | 49% |
2 | 51% |
Click here to see the learning outcomes for Cross cutting papers (course outline). Detailed mapping of the digital education to the assessment exam format will be provided as a part of the preparation for the mock assessment exam.
Functional streams
Each functional stream assessment exam will have 60 questions each worth one mark. The pass mark will be 39 correct answers. Candidates will have 150 mins (two and a half hours) to complete the assessment exam.
The summary below identifies the weighting for PESA functional stream papers, highlighting which papers are significant and showing the proportion of marks allocated against each of the papers within the relevant stream.
Paper |
FA |
PA |
CA |
1 |
10% |
15% |
10% |
2 |
10% |
10% |
10% |
3 |
40% |
40% |
40% |
4 |
30% |
20% |
30% |
5 |
10% |
15% |
10% |
Click here to see the learning outcomes for Functional assessment exam papers (course outline). Detailed mapping of the digital education to the assessment exam format will be provided as a part of the preparation for the mock assessment exam.
To be eligible to take the PESA assessment exams, candidates will need to have completed:
Digital education (2 cross-cutting papers and 5 functional stream papers)
An Initial Professional Development Portfolio (signed off by the SAI Coach)
The assessments will be held annually in May and November.
Assessment exams will take place at a Pearson VUE test centre. Candidates will be able to select a test centre when booking the assessment exam.
If you are from a country with no access to a test centre please contact IDI to make alternative arrangements.
Assessment fees are capped at $125 for 2024 and 2025. Each candidate will take 2 assessment exams ($250 in 2024 in total). Each SAI is responsible for the fees for their candidates.
Once you know you are eligible, you need to book an appointment - Because the availability of test space may be limited in some locations, candidates must pre-register for PESA-P assessment exams. To schedule a PESA-P assessment exam, log in via the IDI LMS.
Identification documents (ID) – you will need to ensure you have a suitable ID. Guidance is available here: https://home.pearsonvue.com/Policies/2/English
Check the ‘what to expect’ link (https://home.pearsonvue.com/Test-takers/Resources.aspx)
Review the education, your own notes and reflection and use the mock assessment exams that will be available to help you revise for your assessment exams
IDI will make available a detailed mapping of the digital education content to the assessment exam format and mock assessment exams. The mock assessment exams will be provided online in partnership with Pearson VUE. You will not visit a test centre but may sit the assessment exam wherever you have internet access. The mock assessment exam will give you an opportunity to become familiar with the assessment exam style, structure, content and delivery platform.
Candidates who schedule the assessment exam but are unable to sit it due to unforeseen circumstances on the day should reschedule their assessment exam within the current assessment exam period.
To reschedule the assessment exam, go to the IDI LMS and select the assessment exam you would like to reschedule or cancel from ‘Upcoming Appointments.’ You will receive an email confirming any changes to your appointment. Don’t forget to click ‘Confirm Reschedule’ on the final screen to ensure your changes have been saved.
The assessment exams will be computer marked. The score is determined by the number of correct answers selected during the assessment exams. The score is represented as a percentage of the available marks in each paper, with a 65% score being required for each paper.
The IDI will moderate the assessment exam results and review reports from assessment centres before issuing the results.
On results day, you will be able to view your individual assessment exam results by logging on to your IDI account on the LMS.
In the event you are unable to achieve 65% in each assessment exam you will be permitted to retake either one or both assessment exams in the next assessment exam period . There will be an assessment exam fee for retake candidates.