INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

  1. You are here:  
  2. Work Streams
  3. Professional SAIs
  4. Professional Education for SAI Auditors (PESA)
  5. Who are the role-players in PESA?
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──Maitha
Financial Auditor Mentor

Who are the role-players in PESA?

There are three main roles in PESA: SAI, SAI Auditors and SAI coaches.

PESA aims to benefit participating SAIs, SAI auditors participating in PESA and SAI coaches supporting the participating SAI auditors. 

Let’s take a look in more detail.

SAI

We see SAIs as key partners in the development of professional SAI auditors. PESA can take care of a part of the education that SAIs need to provide for SAI Auditors - the core consistency framework of competence for financial, performance and compliance auditors - and the SAI needs to take care of local context. 

Responsibilities:

  • Nominate SAI Auditors   
    • The number of nominations in each audit stream (compliance, financial and performance audit) can be determined by the SAI.
    • Please ensure that nominated SAI Auditors meet the minimum requirements for participation in PESA. We are unable to accept nominations that do not meet minimum requirements. Please see the guiding criteria for nomination of SAI auditors.
  • Nominate SAI coaches 
  • Provide resources for participation
    • We request that you plan for and provide sufficient time and IT resources for each nominated SAI auditor and SAI Coach.
  • Provide funds for PESA Assessment fees 
    • Each SAI is expected to bear the costs of PESA assessment fees for the SAI Auditor nominated by them. Assessment fees are capped at 125 USD per exam (250 USD per participant)
  • Provide opportunities for Continuing Professional Development (CPD) and application of learning

Benefits:

We see SAIs as key partners in the development of professional SAI auditors. PESA can take care of a part of the education that SAIs need to provide for SAI auditors - the core consistency framework of competence for financial, performance and compliance auditors - and the SAI needs to take care of local context.
 
  • Gain professionally trained SAI Auditors who can carry out ISSAI compliant audits, support ISSAI implementation in the SAI and act as champions for ISSAI implementation. 
  • Develop SAI Auditors who are part of an international network of SAI professionals. Such networking can lead to peer-to-peer exchange and support. 
  • Receive assurance of the education SAI Auditors have gone through via a robust assessment and certification process.


SAI Auditors

If you are a self- starting individual with a passion for professional education, you can apply to participate in this initiative. 

Responsibilities:

  • Complete education including digitised content, social learning, other resources and an initial professional development portfolio 
  • Take two competency assessments to demonstrate the competencies that you have gained
  • Receive a competency based certificate if you are successful in the assessment 
  • Have the opportunity to resit the assessment If you are unsuccessful in the first attempt
  • Undertake Continuing Professional Development (CPD)

Benefits:

  • Gain a professional education designed for the SAI context
  • Develop knowledge, skills and attributes required by a SAI auditor
  • Develop a portfolio of initial professional development and create a structure for continued professional development
  • Receive access to high quality learning materials
  • Form a network of professionals
  • Achieve a competency-based certificate to demonstrate your learning
SAI Coaches

SAI Coaches are an important part of the PESA-P education initiative. Playing the role as a conduit between the learning and the SAI environment. 

Responsibilities:

  • Help the SAI Auditor in accessing appropriate resources within the SAI
  • Coach the SAI Auditor in applying PESA education to SAI context
  • Provide technical guidance
  • Monitor the progress of the SAI Auditor's education
  • Discuss the SAI Auditor's IPDP on a regular basis
  • Sign off on the completion and quality of IPDP
  • Support the SAI Auditor in preparing for the PESA Assessments

Benefits:

  • Have the personal satisfaction of contributing to the development of knowledge and skills within your SAI.
  • Send a clear message that you are committed to professionalisation and education. 
  • Have the opportunity to build your professional network by working with people from across the SAI community.  
  • Gain access to high-quality learning materials developed for PESA. 
  • Develop new skills and apply them as a part of your professional development.
  • Receive an IDI certificate to recognise your role as a SAI coach.