By Danial Sadeqi, eLearning Specialist, PASAI
Background
We at PASAI promote transparency and accountability in the use of public sector resources in the Pacific by building the capability of our member SAIs. We help SAI staff to become professional auditors who can conduct timely audits and publish reports to ensure accountability in their jurisdictions. We do this through a host of programmes and activities which have evolved over the years.
Feedback from development partners and stakeholders highlighted the need for a Competency Framework to guide and streamline our capability development initiatives. The framework will provide a structure for our capacity building interventions by clarifying the required skills, identifying skill gaps and creating targeted training programmes. It will also guide staff in member offices on which training programmes to access to build the skills required to do their jobs effectively.
While international frameworks are available, there was a need for a framework that reflects the learning and development requirements of the Pacific region and is tailored to that context (including existing capacity, job descriptions and resourcing set-ups).
We have used our unique understanding of this context to develop a framework that supports a coordinated approach for our members. This also helps to attract development partner funding and achieve economies of scale.
The framework outlines core competencies for all audit roles within a SAI and contains functional competencies for each specific position.
Methodology
We completed a comprehensive review of existing international and SAI-level competency frameworks and adopted the following approach.
First, we collected role descriptors and knowledge required for different audit roles. We analysed competency frameworks and relevant documents from:
internationally recognised audit entities [1]
developed SAIs within the Pacific region [2]
internationally recognised institutions [3] and
other institutions in the Pacific region. [4]
Second, we collated and analysed audit, communications, human resource and information technology job descriptors from job advertisements across New Zealand, Australia and Pacific SAIs. We also conducted interviews with SAI heads, senior auditors, human resource staff and other stakeholders. SAIs who participated in our interviews included those of Fiji, the Marshall Islands, Solomon Islands, Kiribati, the Cook Islands, Sweden (HR team), Western Australia, New South Wales and New Zealand. We also used interviews with Secretariat staff and existing data from PASAI surveys to collate the relevant information.
We grouped this information into competency areas and developed dimensions accordingly. We adjusted the proposed competency areas in response to feedback during Congress to better match the competency areas required at SAI level.
The Competency Framework
1. Key concepts
There are three measurable or observable competencies critical to successful job performance:
a) knowledge (the theoretical or practical understanding of a subject)
b) skills (the proficiencies developed through training or experience) and
c) personal attributes (the qualities, characteristics or traits of a person).
The extent to which a specific competency is measured or observed depends on what the framework is being used for (the purpose).
The competency framework, then, is the conceptual model that details and defines the competencies expected of individual/collective human resources contributing to the successful implementation of PASAI’s mission and strategy at any given point in time.
Competency frameworks are not static but rather dynamic in nature and seek to define the elements needed to drive success. These elements will change depending on the circumstances.
2. Components of the Competency Framework
The PASAI Competency Framework is organised into three levels:
Level 1 core competencies will cover the knowledge, skills and personal attributes of any person entering the SAI and working at any audit technical role.
Level 2 functional competencies is where specific knowledge, skills and personal attributes will be developed in the three main audit streams – financial, compliance and performance audits. Other areas that can be added to this level include investigations and information technology.
Level 3 professional competencies further enhanced knowledge and skills for the main audit streams, leading to professional certification. We also endeavour to build the leadership, human resource management and office management competencies of senior staff to ensure the sustainability of SAI performance.
| Core competencies | Functional competencies | Professional competencies |
|---|---|---|
| Mandate of the SAI |
Financial audit | Financial audit certification |
| SAI independence | Performance audit | Performance audit certification |
| Internal governance and ethics | Compliance audit | Compliance audit certification |
| Public sector auditing | Special audits and investigations | Continuing education |
| Public finance management system | Information technology | Leadership |
| Audit methodology | Communication | Human resources and office management |
| Skills - audit, IT, comms, management | Communication with stakeholders | |
| Attributes - integrity and commitment |
3. Proficiency levels
| Competency level |
Proficiency level |
|---|---|
| Core competencies |
Level 1 - Junior Auditor |
| All auditors entering the SAI must understand: - Mandate of the SAI (Domain A) - SAI independence (Domain A) - Internal governance and ethics (Domain B) - Fundamentals of public sector auditing (Introduction to Domain C) - Public Financial Management (related to Domain C) - Audit methodology - Cross-cutting audit skills - Skills - audit, IT, comms, time management - Attributes - integrity and commitment |
|
| Functional competencies |
Level 2 – Senior Auditor |
| Develop skills of auditors in the following work streams: - Financial audit (Domain C) - Performance audit (Domain C) - Compliance audit (Domain C) |
|
| Learn skills for other audit work: - Investigations and audits of projects etc - IT audits |
|
| Learn communication skills: - Clients - Stakeholders |
|
| Professional competencies |
Level 3 – Advanced Auditor |
| Attain professional certification in the following work streams: - Financial audit (Domain C) - Performance audit (Domain C) - Compliance audit (Domain C) - Continuing professional education – accounting and auditing standards, IT and emerging issues (Domain E) |
|
| Learn other skills for advanced auditor training to be SAI heads: - Leadership - Human resource, financial and office management (Domains D & E) - Communications with stakeholders (Legislature, civil society and media) (Domain F) |
4. Next steps
Given the nature of competencies required in an ever-changing world and the complexity of a framework that is relevant to SAIs with different mandates, staffing, resources, etc., we are making the framework available to SAIs and working closely with them to ensure that the framework is and will continue to be relevant in the future. We are also working on aligning our existing training programmes to the Competency Framework as well as ensuring that our suite of trainings covers all competency areas.
References
[1] INTOSAI’s Competency Framework for public sector audit professionals at Supreme Audit Institutions, INTOSAI’s The Future Relevant Value-adding Auditor, INTOSAI GUID 1950, INTOSAI GUID 1951, ISSAI 200 Financial Audit Principles, ISSAI 300 Performance Audit Principles and ISSAI 400 Compliance Audit Principles.
[2] Audit New Zealand, the Australian National Audit Office and the Territorial Chamber of Accounts of New Caledonia.
[3] The World Bank, United Nations, UN Women, UNESCO, International Atomic Energy Agency, UNICEF and Talent OECD.
[4] Pacific Islands Forum Secretariat, Civil Defence and Emergency Management NZ, New Zealand Transport Agency, University of Otago, New South Wales Public Service Commission, Victorian Public Sector Commission, Australian Health Informatics and Australian Evaluation Society Inc, Northern Territory Government (Office of the Commissioner for Public Employment).
