We visualise LOTA Pioneers as SAI auditors driving change for leveraging on technological advancement in their SAIs’ audit work. A LOTA Pioneer will be an effective accountable and inclusive SAI auditor who strategizes for digital transformation in audits and brings technology into the SAI audit world. LOTA Pioneers will be expected to demonstrate the set of competencies listed below.

• Lead organizational change
• Create strong stakeholder coalition
• Articulate a commitment to diversity, equity, and inclusion
• Ensure accountability for self and the team
• Demonstrate emotional and cultural intelligence
• Demonstrate professional, responsible, and value-driven behavior
• Communicate effectively and inclusively

• Assess the external and internal IT environment of SAI using LOTA Scan
• Understand the value of auditing government’s use of technology
• Assess the SAI’s use of technology in audits
• Identify ways in which SAIs can set up enabling organizational mechanisms for addressing technology
• Identify ways in which SAIs secure resources and capacities for addressing gaps
• Identify the available indicators for measuring the result of LOTA Strategy
• Develop impact-driven change strategy for implementing the results of LOTA Scan
  
  

• Define the audit objectives based on LOTA Scan results
• Develop audit plans and methods factoring diversity, equity, and inclusion
• Incorporate impact throughout the audit process
• Select and apply appropriate use (comply with regulatory frameworks) of data collection, transformation, visualization methods, tools, and applications in audits (compliance, performance, or financial)
• Identify IT component in audits and choose appropriate strategy for auditing use of technology
• Conduct a LOTA audit (compliance, performance, or financial)
• Manage quality of LOTA audit