Select Page
[featured_image]
Download
Download is available until [expire_date]
  • Version
  • Download 128
  • File Size 769 KB
  • File Count 1
  • Create Date May 16, 2023
  • Last Updated May 16, 2023

Auditor Competence: ISSAI 150 (2022)

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, developed, maintained and assessed, are of fundamental importance to a SAI.