The ability of a Supreme Audit Institution (SAI) to fulfil its mandate and conduct high-quality, effective audits depends to a large extent on the quality, integrity and competence of its staff. The competency requirements of auditors, and how they are recruited,...
ISSAI 150 – Auditor Competence sets out four organisational requirements that underpin the responsibilities of a Supreme Audit Institution (SAI) regarding auditor competence.
ISSAI 150 – Auditor Competence sets out four organisational requirements that underpin the responsibilities of a Supreme Audit Institution (SAI) regarding auditor competence.
Professional standards and guidelines are essential for the credibility, quality and professionalism of public-sector auditing. The International Standards of Supreme Audit Institutions (ISSAIs) developed by the International Organisation of Supreme Audit Institutions...
The aim of this Guide is to help SAIs to fully succeed at HRM by providing guidance regarding the key dimensions and activities of a modern HRM function. The Guide is aimed mainly at HRM practitioners, but it is also a valuable tool for SAI leadership and line...