INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

IT Mentor

What are the Learning Outcomes of PESA?

PESA provides education based on a syllabus designed to grow people towards the competencies outlined in INTOSAI’s Competency Framework for Public Sector Audit Professionals at Supreme Audit Institutions.

PESA learning outcomes are mapped to INTOSAI’s competency framework. The learning outcomes cover the full range of competencies that are universally needed by SAI auditors. The syllabus includes outcomes related to the demonstration of knowledge, skills and personal attributes. Mapped to performance goals of a professional SAI auditor, achieving these outcomes requires you to reflect on the education and apply it in the SAI context through the initial professional development portfolio.  

The Competency Framework provides for competencies that are observable and this is reflected in the learning outcomes which are designed to be measurable, and application-based. The learning outcomes will be assessed in the final competency-based assessment.

Each SAI Auditor participating in PESA will study seven papers in all. These include:

  • 2 cross-cutting papers that cover learning outcomes related to reflecting on value and benefits of SAIs and demonstrating professional behaviour in SAI context.
  • 5 functional papers related to the audit stream selected by the SAI auditor. The learning outcomes will include demonstration of deep knowledge and skills to carry out high quality audits in one of the 3 audit streams (Compliance Audit, Financial Audit or Performance Audit).  

Course Outlines: 

-Cross Cutting
-Financial Audit
-Compliance Audit
-Performance Audit