TABLE OF CONTENTS Introduction Background and Rationale The Starting Point: Existing Standards and Concepts The Design and Development Process Addressing Key Challenges Output: The Generic Three-Level Competency Framework Developing SAI-Specific Competency Frameworks...
December 2025 Developing a “Leaders Teach” approach in a Supreme Audit Institution The United States Government Accountability Office (GAO) is committed to providing nonpartisan, objective, professional, and reliable information and recommendations, as well as program...
