Professional Education for Performance Auditors

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Presentation transcript:

Professional Education for Performance Auditors 12th PAS meeting Johannesburg, South Africa, April 2019 Maria Lucia Lima Senior Manager Department of Professional and Relevant SAIs maria.lima@idi.no

Professional Performance Auditor

Framework of IDI Professional Education for SAI Auditors (PESA)

Process of competency based education Competency Framework Syllabus Development and Delivery Mechanisms Evaluation Continuous Professional Education

Performance Audit Papers Syllabus Performance Audit Papers 1. Introductions and concepts 2. Risk assessment 3. Planning 4. Conducting 5. Reporting and follow-up

Syllabus illustration Syllabus objective Syllabus detail Knowledge: 1. Defines the concept of materiality in performance audit. Skills / judgement: 2. Applies materiality throughout the audit process. Standard: ISSAI 3000. 1. Explains the concept of materiality in performance audit, considering not only the monetary value, but also what is socially or politically significant. 1.1 Identifies the situations to use materiality throughout the audit process. 2. Based on the case study provided, applies materiality throughout the audit process.

Timeframe Development of Contents – 2019 and 2020 branco Deliver – 2020 last quarter blank Assessment - 2021