Developing a Laddered Competency Framework for Performance Auditors

TABLE OF CONTENTS

1. Introduction
2. Background and Rationale
3. The Starting Point: Existing Standards and Concepts
4. The Design and Development Process
5. Addressing Key Challenges
6. Output: The Generic Three-Level Competency Framework
7. Developing SAI-Specific Competency Frameworks
8. Lessons Learned
9. Way Forward
   • Three-Level Core Competency Framework for Performance Auditors
   • Foundation-Level Competency Framework for a Performance Auditor
     2. Audit competencies of a foundation-level performance auditor
   • Immediate-Level Competency Framework for a Performance Auditor
     2. Cross-cutting intermediate-level competencies of performance auditors
     3. AUDIT COMPETENCIES OF INTERMEDIATE LEVEL AUDITORS INVOLVED IN PERFORMANCE AUDIT

 

1. Introduction

In 2024–2025, IDI, in collaboration with the Asian Development Bank (ADB), supported six  Supreme Audit Institutions (SAIs) of Bangladesh, Bhutan, Mongolia, Nepal, Papua New Guinea, and the Philippines, to design and implement a laddered, three level competency framework for performance auditors. This support formed part of the broader IDI-ADB Sustainable Performance Audit Practices Initiative. Experts from the INTOSAI Capacity Building Committee (CBC) and the Performance Audit Subcommittee (PAS) worked together with the team laddering the performance audit competency framework. 

The case study documents the rationale, process, challenges, and lessons learned in developing both a generic three-level competency framework and SAI specific frameworks, highlighting how SAIs can strengthen their performance audit competencies through structured professionalisation.

 

2. Background and Rationale

A competency framework is the starting point of any competence development of SAI auditors. Recognising the fact that auditors conducting financial, performance and compliance audits need some unique competencies, the INTOSAI Competency Framework for SAI Audit Professionals articulated competencies for each of these audit streams in GUID 1950: Guidance on the development of competency frameworks for auditors.  However, the competencies were identified at a professional level and SAIs expressed the need to define competencies at foundational and intermediate level as well. Doing so would enable SAIs to create pathways for professionalisation of performance auditors right from the time the auditor enters in the audit stream to the journey to becoming a fully qualified performance audit professional through qualifications such as PESA. 

Within the Sustainable Performance Audit Practices initiative, developing a global laddered framework for performance audit enabled SAIs to 

• Negotiate with stakeholders for broadening the entry level competencies to include those specific for performance audit. 
• To provide dedicated competency development pathways linked to career progression for performance auditors.
• To raise the profile of performance audit both within the SAI and with external stakeholders. 
• To recruit persons with specific competencies needed for performance audit.In all development of a laddered competency framework for performance auditors would ultimately help the SAI in strengthening the performance audit practice and delivering high quality and high impact audits.

 

3. The Starting Point: Existing Standards and Concepts

Before the design workshop, participants reviewed key INTOSAI Framework of Professional Pronouncements IFPP documents, including ISSAI 150, GUID 1950, and GUID 1951. This ensured a shared understanding of:

• What a competency is
• The difference between a competency framework and job profiles
• Observable behaviours
• Core vs. functional competencies

 

4. The Design and Development Process

4.1 Bhutan D&D Workshop (April 2024)

A six-day Design & Development (D&D) workshop was held in Thimphu, Bhutan. It brought together:

• Internal resource persons (two staff from each SAI)
• External experts from SAI South Africa (INTOSAI CBC & Task Force on Professionalisation)
• External experts from GAO USA (INTOSAI PAS)’
• IDI Staff

The workshop followed a structured facilitation approach combining plenary discussions, breakout sessions, group feedback, and consensus building.

4.2 Agenda Focus Areas

The workshop centred on four themes:

• Exploration and insight sharing
• Consensus building on generic models
• Adapting approaches to national contexts
• Planning the way forward

The first three days focused heavily on the generic three-level competency framework. The three levels were defined as foundational, intermediate and professional. 

Foundation-level competencies of Performance Auditors include a basic level of knowledge or primarily learning of the fundamentals of performance auditing. At this level, the auditors involved in performance auditing are focused on acquiring basic auditing skills, understanding standard methodologies, and familiarizing themselves with the audit environment. They typically perform tasks under close supervision and are in the early stages of applying theoretical knowledge in practical settings. 

Intermediate-level competencies of performance auditors include demonstration of a solid understanding of audit principles and the ability to apply them with relative independence. These auditors independently carry out performance audits of moderate level of complexity, including moderate analysis and evaluation. They cooperate actively with stakeholders and exercise professional judgement. However, at this level the auditor still needs guidance and does not demonstrate a professional level of expertise and ability to exercise professional judgement on complex issues.   

Professional-level competencies of performance auditors include demonstration of high proficiency and independence in carrying out comprehensive performance audits or individual parts thereof. They possess expert knowledge of the IFPP and can accurately interpret and apply ISSAIs. These auditors are adept at managing risks, providing critical insights, and building stakeholder coalitions. They are often involved in strategic and annual audit planning, play a key role in mentoring foundation and intermediate-level auditors and lead in fostering accountability, transparency, and efficiency within the SAI. At the professional level, the competencies were taken directly from INTOSAI GUID 1950: Guidance on the development of competency frameworks for auditors.

 Three teams were formed, each responsible for drafting one of the three competency levels using the GUID 1950 template. These drafts were peer-reviewed through role-play exercises simulating HR consultants and SAI leadership. Later sessions addressed methodology and enabling organisational structures.

4.3 Refinement and Validation

After the workshop:

• IDI refined the generic framework
• SAIs and external experts provided comments
• IDI finalised the generic three-level PA competency framework
• SAIs began adapting the generic model into SAI-specific frameworks.

 

5. Addressing Key Challenges

Challenge 1: Confusion Between Auditor Competencies and Managerial Tasks

Many participants initially mixed managerial responsibilities (e.g., approvals, supervision, admin processes) with core audit competencies. This risked turning the framework into an organisational chart rather than a skills map.

Solution:

• Separate the competency framework from job profiles
• Develop the CF first, without managerial tasks
• Later, “feed” the CF into job descriptions by selecting the appropriate competency level for each position

This clarified the purpose of the CF and ensured it remained focused on auditor capability.

Challenge 2: Distinguishing Between Intermediate and Professional Levels

While the difference between foundational and intermediate levels was clear, participants struggled to differentiate intermediate from professional. Many assumed that “auditors must know how to do everything,” leading to overlap.

Solution:

• Using story telling techniques IDI and the group clarified expectations for each level:

Foundational Level	Basic knowledge and early application Learning standard methodologies Performing tasks under close supervision
Intermediate Level	Solid understanding of audit principles Independent execution of moderately complex audits Active stakeholder engagement Some professional judgement, but still requiring guidance
Professional Level	High proficiency and independence Expert knowledge of IFPP and ISSAIs Ability to manage risks and provide strategic insights Independent execution of complex audits  Contributing to strategic and annual audit planning

 

These distinctions helped SAIs structure career progression and training pathways.

Challenge: Use of Technology and AI in audits

Technology and AI have advanced significantly since GUID 1950 was issued, creating new competency demands that are not yet fully reflected in existing frameworks. SAIs increasingly need auditors who can work confidently with digital systems, data,  emerging technologies and AI.

Solution: As part of this initiative, technology in performance audit was treated as a separate workstream to address these evolving needs. IDI is now developing a broader set of competencies for tech and AI required by all SAI auditors, along with appropriate professional development  pathways to help SAIs grow auditors with appropriate tech and AI competencies.

6. Output: The Generic Three-Level Competency Framework

The final generic framework included:

• Three competency levels (Foundational, Intermediate, Professional)
• Observable behaviours for each level
• Competencies aligned with GUID 1950
• A structure that SAIs could adapt to their national context

This framework became the basis for developing SAI-specific competency frameworks.

7. Developing SAI-Specific Competency Frameworks

7.1 Manila Workshop (June 2024)

A second workshop in Manila supported teams from each SAI to adapt the generic framework. The workshop covered:

• Key concepts in competency frameworks
• Steps in designing a national-level CF
• Assessing enablers and risks
• Mitigating risks
• Developing SAI-specific action plans

Teams worked intensively in breakout groups to contextualise the framework.

7.2 Challenges in National Adaptation

Participants faced several constraints:

• National legal frameworks limiting HR flexibility
• Need for cross-departmental cooperation (CFs ideally cover all audit streams)
• Change-management and mindset barriers

7.3 Solutions

The initiative emphasised that:

• SAIs must “steer the ship” and adapt the framework to their own realities
• The generic model is a guide, not a prescription
• Each SAI should develop its own participatory process for adoption

8. Lessons Learned

1. Clarity of purpose is essential.
   Competency frameworks must focus on skills and behaviours, not organisational hierarchy.
2. Participatory design builds ownership.
   Involving internal and external resource persons strengthened understanding and buy-in.
3. Involvement of experts from INTOSAI CBC and PAS helped in bringing in the standard setters perspective. This guidance helped in laddering competencies in line with the intent of ISSAI 150 and GUID 1950.  
4. Competency levels must be clearly differentiated.
   Without clear behavioural distinctions, frameworks become unusable.
5. National context matters.
   Legal, cultural, and organisational constraints shape how frameworks can be implemented.
6. Frameworks are only the beginning.
   They need to be integrated into HR systems, competency development pathways, activities recruitment, and performance management.

9. Way forward 

The development of the laddered competency framework for performance auditors represents a significant step toward professionalising performance audit functions across the participating SAIs. Through collaborative design, structured workshops, and iterative refinement, SAIs developed both a generic model and context‑specific frameworks that support sustainable performance audit practices.

Within IDI, the laddering of the performance audit competency framework has also generated a resource that can be used to support other SAIs across the INTOSAI community. Importantly, the ladder provides a clear structure for aligning professional competency development options with each level of performance audit practice. At the foundational and intermediate levels, SAIs, supported by IDI, developed their own training courses, mentoring systems, and on‑the‑job learning approaches tailored to their institutional context. At the professional level, the framework naturally connects to PESA, which offers a recognised, global qualification aligned with the competencies required of professional performance auditors.

IDI’s support extended far beyond the design of the framework itself. Each SAI was guided through the process of translating their competency framework into a concrete competency development plan, ensuring that the framework became actionable rather than aspirational. IDI also facilitated the development of policies to implement these plans, helping SAIs embed competency development into their organisational systems. In response to SAI needs, IDI worked with them to design intermediate and foundational training courses, and in one case, supported the creation of a mentoring system where this approach was more suitable than formal training.

SAIs are now actively implementing their development plans, demonstrating strong ownership and commitment to strengthening performance audit capability. Four of the seven participating SAIs have already formally recognised PESA as meeting their professional‑level competency needs, and the remaining three are progressing toward recognition. This alignment between national competency systems and a global professional qualification underscores both the relevance of PESA and the value of linking professional education pathways to the laddered framework.

This case study demonstrates that competency frameworks are powerful tools—but only when they are clearly defined, contextually adapted, and embedded into broader organisational systems. Through the laddered framework, tailored development plans, and alignment with PESA, the participating SAIs are now better equipped to strengthen their performance audit competencies, enhance audit quality, and demonstrate audit impact.

Three-Level Core Competency Framework for Performance Auditors

 

Foundation-Level Competency Framework for a Performance Auditor

A. Cross-cutting foundation-level competencies of performance auditors   

The cross-cutting foundation level competencies of an auditor involved in performance audit have been grouped into four broad clusters:  

• CC 1: A foundation-level performance auditor leads by example.  
• CC 2: A foundation-level performance auditor demonstrates a basic understanding of stakeholders. 
• CC 3: A foundation-level performance auditor displays elementary knowledge of professional standards and strives for excellence. 
• CC 4: A foundation-level performance auditor contributes to the value and benefits of SAI. 

The table below describes the individual competencies under each cluster.  

Competencies	Explanation
CC 1 A foundation-level performance auditor leads by example
CC 1.1 Behaves ethically in all situations	Explains the applicable code of ethics and acts accordingly, in letter and spirit, in every situation. Demonstrates compliance with SAI culture, policies and procedures.
CC 1.2 Displays personal accountability	Behaves transparently and is accountable for meeting personal performance targets. Is open to scrutiny and criticism and displays willingness to take corrective action.
CC 1.3 Respects diversity	Treats people with respect irrespective of their profession, views, position, gender, religion, ethnicity, abilities, etc. Shows awareness of different cultural norms within the working environment.
CC 2 A foundation-level performance auditor demonstrates a basic understanding of stakeholders
CC 2.1 Demonstrates basic understanding of stakeholders	Demonstrates basic understanding of internal stakeholders and external stakeholders (audited entities, parliaments, media, citizens, etc.). Demonstrates basic understanding of the principles of and the importance for SAI independence.
CC 2.2 Communicates with selected stakeholders	Communicates with selected stakeholders to give and exchange information with meaningful context and with appropriate delivery, both verbally and in writing, under supervision. Uses a basic range of techniques, including teamwork, interpersonal skills, and active listening skills. Uses different types of basic media tools, including general presentations, and electronic and social media, as relevant, for communicating with stakeholders. Engages with external stakeholders together with more experienced members of the audit team. Takes into consideration the views of the external stakeholders and reports them to the team.
CC 3 A foundation-level performance auditor displays elementary knowledge of professional standards and strives for excellence.
CC 3.1 Demonstrates elementary knowledge and understanding of the IFPP, including ISSAIs	Demonstrates elementary understanding of the IFPP, including ISSAIs, or national standards aligned to ISSAIs, applicable to the role. Demonstrates elementary understanding of how to apply the IFPP, including ISSAIs, or national standards aligned to ISSAIs, within the local context. Demonstrates elementary understanding of the concepts of professional judgement and scepticism while applying the IFPP. Seeks advice if she/he encounters difficulties when conducting assigned tasks.
CC 3.2 Demonstrates foundational analytical and information technology skills	Demonstrates foundational analytical skills. Uses basic information technology skills to support the audit process.
CC 3.3 Continuously strives for excellence	Displays courage and resilience in facing the challenges of an audit environment. Seeks opportunities to grow and develop knowledge, skills, and abilities. Thinks critically and objectively and questions the status quo to stay relevant. Demonstrates curiosity when carrying out audits. Embraces positive change. Reflects on experiences to learn from successes and failures.
CC 3.4 Demonstrates emotional intelligence	Displays self-awareness, self-management, awareness of others and management of relationships.
CC 4 A foundation-level performance auditor contributes to the value and benefits of SAI
CC 4.1 Contributes to SAI performance	Achieves personal performance goals and demonstrates a basic understanding of the link between the personal performance goals and the strategic direction of the SAI. Appreciates how audit outputs contribute to deliver the value and benefits of the SAI.
CC 4.2 Contributes to effective management	Works well in a team context. Provides timely, sufficient, and appropriate information to enable making informed decisions.
CC 4.3 Acts in the public interest	Demonstrates a basic understanding of the public sector environment. Appreciates that the SAI exists to serve people and behaves accordingly.

 

B. Audit competencies of a foundation-level performance auditor 

The audit competencies can be grouped into five broad clusters. These clusters are mainly mapped on the backbone of an ISSAI-compliant performance audit process.   

• PAC 1:  A foundation-level performance auditor adds value by contributing to ISSAI-compliant performance audits 
• PAC 2:  A foundation-level performance auditor demonstrates a basic understanding of context, environment and entities in a performance audit  
• PAC 3:  A foundation-level performance auditor demonstrates an understanding of risks in a performance audit  
• PAC 4:  A foundation-level performance auditor contributes to carrying out and documenting performance audit procedures as per ISSAIs 
• PAC 5:  A foundation-level performance auditor contributes to communicating and following up on performance audit results. 

The table below describes the individual competencies under each cluster.  

Competencies	Explanation
PAC 1 A foundation-level performance auditor adds value by contributing to ISSAI-compliant performance audits
PAC 1.1 Demonstrates a basic understanding of how performance audit contributes to promoting accountability, transparency, good governance and more effective and efficient service delivery.	Demonstrates a basic understanding of the nature, objectives, questions and criteria of performance audit, the unique way in which it adds value as part of the accountability chain and how it is differentiated from and/or linked to compliance or financial audit engagements. Displays a basic understanding of performance audit as a direct reporting engagement. Demonstrates a basic understanding that performance audit works constructively to provide forward-looking recommendations to improve governance, accountability, transparency and service delivery in public financial management and across a range of varied government operations and services.
PAC 1.2 Demonstrates a basic understanding of key concepts of performance auditing	Demonstrates a basic understanding of key concepts of economy, efficiency and effectiveness, as well as criteria, condition, cause and effect in the performance audit process.
PAC 2 A foundation-level performance auditor demonstrates an understanding of context, environment and entities in a performance audit
PAC 2.1 Demonstrates a basic understanding of the subject matter, including the context and the environment affecting it	Demonstrates a basic understanding of the organisational structures, culture, business processes and other aspects of the government undertakings, systems, operations, programmes, activities or entities.
PAC 2.2 Uses elementary methods to gather information about the subject matter	Gathers information about the subject matter, its context and environment using elementary methods.
PAC 3 A foundation-level performance auditor demonstrates a basic understanding of risks in a performance audit
PAC 3.1 Demonstrates a basic understanding of the relationship between audit risks and audit objective(s).	Demonstrates a basic understanding of different types of risks and how they are managed throughout the audit process.
PAC 4 A foundation-level performance auditor contributes to carrying out and documenting performance audit procedures as per ISSAIs
PAC 4.2 Identifies relevant existing audit criteria from different sources	Appreciates the significance of establishing suitable criteria in a performance audit. Explains how to determine audit criteria in a performance audit. Identifies relevant existing audit criteria from different sources.
PAC 4.4 Applies simple sampling techniques	Conducts simple sampling procedures.
PAC 4.5 Uses simple social science methods and diagnostic techniques throughout the performance audit process	Uses simple social science methods and diagnostic techniques, along with basic data gathering and analysis techniques, during a performance audit.
PAC 4.6 Documents their own performance audit work	Documents their own performance audit work that involves straightforward activities and simple assessments.
PAC 5 A foundation-level performance auditor contributes to communicating and following up on performance audit results
PAC 5.1 Drafts simple text for the performance audit report	Appreciates the need for comprehensive, convincing, timely, reader-friendly and balanced performance audit reports. Drafts simple text contributing to the performance audit report.
PAC 5.2 Appreciates the importance of follow-up on performance audit recommendations	Appreciates the importance of following up on audit recommendations with responsible parties.

 

Immediate-Level Competency Framework for a Performance Auditor 

A. Cross-cutting intermediate-level competencies of performance auditors 

The cross-cutting intermediate-level competencies of a performance auditor have been grouped into four broad clusters: 

• CC 1: An intermediate-level auditor involved in performance audit leads by example.  
• CC 2: An intermediate-level performance auditor communicates adequately with stakeholders. 
• CC 3: An intermediate-level performance auditor behaves in a professional manner. 
• CC 4: An intermediate-level performance auditor contributes to the value and benefits of SAI. 

The table below describes the individual competencies under each cluster.

Competencies	Explanation
CC 1 An intermediate-level performance auditor leads by example
CC 1.1 Behaves ethically in all situations	Explains the applicable code of ethics and acts accordingly, in letter and spirit, in every situation. Demonstrates compliance with SAI culture, policies, and procedures.
CC 1.2 Displays personal accountability	Behaves transparently and is accountable for meeting personal performance targets. Is open to scrutiny and criticism and displays willingness to take corrective action.
CC 1.3 Respects diversity	Treats people with respect irrespective of their profession, their views on diverse matters, position, gender, religion, ethnicity, abilities, etc. Shows an understanding of different cultural norms within the working environment and responds effectively to these differences.
CC 1.4 Demonstrates cooperation skills	Cooperates with others to achieve results.
CC 2 An intermediate-level performance auditor communicates adequately with stakeholders
CC 2.1 Demonstrates an understanding of stakeholders	Identifies key stakeholders and adequately communicates with them. These stakeholders include both internal stakeholders (SAI management and SAI staff) and external stakeholders (audited entities, parliaments, media, citizens, etc.). Appreciates the principles of and the importance for SAI independence.
CC 2.2 Communicates adequately with relevant stakeholders	Communicates adequately with stakeholders to give and exchange information with meaningful context and with appropriate delivery, both verbally and in writing, under supervision. Uses a variety of techniques, including facilitation, teamwork, and interpersonal skills, to enhance the delivery and effectiveness of audits and to achieve common goals. Demonstrates active listening skills and openness in communicating with stakeholders. Uses different types of media tools, including general presentations, and electronic and social media, as relevant, for communicating with stakeholders. Takes into consideration the views of the stakeholders and communicates constructively.
CC 3 An intermediate-level performance auditor behaves in a professional manner
CC 3.1 Achieves quality by applying the IFPP, including ISSAIs	Demonstrates knowledge and understanding of the IFPP, including ISSAIs, or national standards aligned to ISSAIs, applicable to the role. Applies the IFPP, including ISSAIs, or national standards aligned to ISSAIs, within the local context. Exercises professional judgement and scepticism while applying the IFPP. Seeks advice if difficult or contentious issues are encountered when exercising professional judgement.
CC 3.2 Demonstrates analytical and information technology skills	Demonstrates analytical skills and an ability to synthesise information. Uses information technology skills to support the audit process. Contextualises financial and non-financial information, using a range of data sources.
CC 3.3 Continuously strives for excellence	Displays courage and resilience in facing the challenges of an audit environment. Seeks opportunities to grow and develop knowledge, skills and abilities. Thinks critically and objectively and questions the status quo to stay relevant. Advocates positive change.Demonstrates a strong capacity to learn from successes and failures, continuously enhancing knowledge and skills.
CC 3.4 Demonstrates emotional intelligence	Reflects on experiences and identifies lessons learnt. Displays self-awareness, self-management, awareness of others and management of relationships.
CC 4 An intermediate-level performance auditor contributes to the value and benefits of SAI
CC 4.1 Contributes to SAI performance	Achieves personal performance goals and understands the link between the personal performance goals and the strategic direction of the SAI. Contributes to monitoring and following up on audit outputs, which contributes to deliver the value and benefits of the SAI.
CC 4.2 Contributes to effective management	Works well in a team context and contributes to managing organisational risks and resources effectively. Provides timely, sufficient and appropriate information to enable making informed decisions.
CC 4.3 Acts in the public interest	Demonstrates an understanding of and operates adequately in the public sector environment. Demonstrates a general understanding of the wider institutional framework of performance accountability and performance culture and the public sector environment within which the entities operate. Demonstrates the understanding that the SAI exists to serve people and behaves accordingly. Demonstrates a responsiveness to emerging issues.

 

B. AUDIT COMPETENCIES OF INTERMEDIATE LEVEL AUDITORS INVOLVED IN PERFORMANCE AUDIT.  

The audit competencies can be grouped into five broad clusters. These clusters are mainly mapped on the backbone of an ISSAI-compliant performance audit process.   

• PAC 1:  An intermediate level auditor involved in audit adds value by carrying out ISSAI-compliant performance audits 
• PAC 2:  An intermediate-level performance auditor demonstrates an understanding of context, environment and entities in a performance audit  
• PAC 3:  An intermediate-level performance auditor assesses and manages risks for less complex performance audits 
• PAC 4:  An intermediate-level performance auditor carries out and documents performance audit procedures  
• PAC 5:  An intermediate-level performance auditor adequately communicates and follows up on performance audit results. 

The table below describes the individual competencies under each cluster

Competencies	Explanation
PAC 1 An intermediate-level performance auditor adds value by carrying out ISSAI-compliant performance audits
PAC 1.1 Demonstrates an understanding of how performance audit contributes to promoting accountability, transparency, good governance and more effective and efficient service delivery, which contributes to the implementation of national development priorities	Demonstrates an understanding of the nature, objectives questions, criteria and materiality of performance audit, the unique way in which it adds value as part of the accountability chain and how it is differentiated from and/or linked to compliance or financial audit engagements. Displays an understanding of performance audit as a direct reporting engagement, where different approaches such as a result-oriented approach, problem-oriented approach, systems-oriented approach or a combination of such approaches can be employed. Recognises that performance audit works constructively to provide forward-looking recommendations to improve governance, accountability, transparency and service delivery in public financial management and across a range of varied government operations and services according to risk-based approach and with cognisance of national development priorities.
PAC 1.2 Applies key concepts of performance auditing adequately in audit practice	Applies key concepts of economy, efficiency and effectiveness, as well as criteria, condition, cause and effect in the performance audit process. Manages the risk of inappropriate reports to give confidence to the intended user about the reliability of audit conclusions. Adds value by contributing to a balanced report and constructive forward-looking recommendations.
PAC 2 An intermediate-level performance auditor demonstrates an understanding of context, environment and entities in a performance audit
PAC 2.1 Evaluates the subject matter	Evaluates less complex organisational structures, culture, business processes and other aspects of the government undertakings, systems, operations, programmes, activities or entities.
PAC 2.2 Demonstrates an understanding of the context and environment affecting the subject matter	Evaluates economic conditions, regulatory environment, technological changes, interrelationships between entities and other factors affecting the subject matter in less complex performance audits.
PAC 3 An intermediate level performance auditor assesses and manages risks for less complex performance audits
PAC 3.1 Demonstrates an understanding of the relationship between audit risks and audit objective(s)	Appreciates different types of risks and how they are managed throughout the audit process linking to the audit objectives.
PAC 3.2 Assesses and manages risk throughout the performance audit process	Assesses and manages risks for less complex performance audits.
PAC 4 An intermediate-level performance auditor carries out and documents performance audit procedures as per ISSAIs
PAC 4.1 Sets audit objective(s) and chooses appropriate audit approach for less complex audits.	Sets audit objective and designs questions and sub-questions for less complex performance audits. Chooses an audit approach which is appropriate to the less complex performance audits.
PAC 4.2 Identifies suitable criteria for less complex performance audits	Identifies suitable audit criteria based on existing audit criteria from different sources for less complex audits.
PAC 4.3 Applies predetermined materiality at all stages of the performance audit process	Consistency applies the concept of materiality established at the SAI level, throughout the performance audit process.
PAC 4.4 Applies sampling techniques	Determines when and how to perform sampling, applies and documents sampling techniques during the less complex audits. Executes sampling procedures and evaluates results.
PAC 4.5 Uses a limited variety of social science methods and diagnostic techniques throughout the performance audit process	Uses a limited variety of social science methods and diagnosis techniques during a less complex performance audit. Selects and uses the most appropriate data gathering and data analysis techniques for a less complex performance audit.
PAC 4.6 Documents performance audit process for less complex entities	Documents work done at every stage of the performance audit for less complex entities as per the formats provided by the SAI.
PAC 4.7 Identifies and communicates adequately with stakeholders throughout the performance audit process	Identifies key stakeholders in the performance audit process and communicates adequately, both verbally and in writing, throughout the audit process as described in CC 2.2. Participates in basic two-way communication with key stakeholders to gather evidence for arriving at fair, reliable and balanced conclusions and useful recommendations. Identifies to whom, and how, matters related to fraud relevant to the audit objective(s) should be communicated.
PAC 5 An intermediate-level performance auditor adequately communicates and follows up on performance audit results
PAC 5.1 Compiles audit reports for less complex audits	Compiles audit reports for less complex audits as per standard formats provided by the SAI. Formulates simple/straight forward recommendations for less complex audits.
PAC 5.2 Follows up on performance audit recommendations for less complex audits	Reviews feedback by responsible parties on implementation of straightforward/simple recommendations. Explains to responsible parties the need for further improvements, if appropriate.

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