intosai.org
psc-intosai.org
Developing Pronouncements on Auditor Competence
Summary
Working titles
- International Standard for Supreme Audit Institutions (ISSAI) 150: Auditor Competence
- Guidance (GUID) 1950: Guidance on the development of competency frameworks for auditors
- Guidance (GUID) 1951: 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 | |
| Project proposal | Download |
Exposure Draft
| Document | Comments Received | Action |
| Exposure draft | 8 | View comments |
| ISSAI 150 Auditor competence - Exposure draft | Download | |
| GUID 1950 Guidance on the development of competency frameworks for auditors - Exposure draft | Download | |
| GUID 1951 Guidance on the development of pathways for professional development of auditors - Exposure draft | Download | |
| Explanatory Memorandum | Download | |
| ISSAI 100 related to new ISSAI 150 - Exposure draft | Download | |
| Comment tracking Exposure Drafts auditor competence | Download | |
| Summary of responses exposure drafts Auditor Competence | Download |
Endorsement Version
| Document | |
| Endorsement Version ISSAI100 Fundamental Principles of Public Sector Auditing | Download |
| FIPP Conclusion paper Auditor Competence | Download |
| Endorsement Version ISSAI150 Auditor competence | Download |
| Endorsement Version GUID1950 Guidance on the development of competency frameworks for auditors | Download |
| Endorsement Version GUID1951 Guidance on the development of pathways for professional development of auditors | Download |
Actions
Follow for updates
