Developing Pronouncements on Auditor Competence

Summary

Working titles

  1. International Standard for Supreme Audit Institutions (ISSAI) 150: Auditor Competence
  2. Guidance (GUID) 7500: Guidance on the development of competency frameworks for auditors
  3. Guidance (GUID) 7600: Guidance on the development of pathways for professional development of auditors

The project aims to give effect to the expectations of the INTOSAI community regarding the development of professional pronouncements on auditor competence. This need is reflected in the INTOSAI strategic plan for the period 2017 to 2022, assigning the following responsibility to the INTOSAI Capacity Building Committee (CBC) – “facilitate the development of standards and guidance for consideration by the common forum [now FIPP] related to auditor education, training and capacity development, and initiate processes and future structures for auditor professionalization (e.g., a core competency framework) based on the outcomes of the work of the Task Group on INTOSAI Auditor Certification.”

IFPP Category

Evolution

  • Project Proposal
  • Preparing Exposure Draft
  • Open for comments
  • Analysing Comments
  • Preparing Endorsement Version
  • Endorsement Version

Project proposal

Document
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Exposure Draft

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Endorsement Version

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