Professional Trajectories: A New Approach to SAI Capacity Development at TCU

August 2024

 

Summary

 

• Context
• Entity background
• Functions and Auditing at TCU
• Professional Trajectories Framework
• Framework application
  • Strategic Guidelines
  • Guiding Principles
  • Expected Benefits
  • Incentives
  • Components
• Step by step
• Lessons learned and next steps
• Conclusion
• Acknowledgements

 

Context

 

In 2016 the International Organization of Supreme Audit Institutions (INTOSAI) Governing Board established the Task Force on INTOSAI Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in INTOSAI. The TFIAP is leaded by the Capacity Building Committee (CBC), INTOSAI’s advocate and custodian for SAI capacity development.

The CBC leads INTOSAI’s efforts under goal 2, has a role in facilitating coordination and bringing different capacity development contributors together, and assists the Governing Board in implementing INTOSAI’s goals and objectives.

In 2023 the TFIAP members planned to compile a series of case studies on professionalisation issues from Supreme Audit Institutions (SAIs), and the initiative from the Federal Court of Accounts of Brazil (TCU) was selected to be presented. The initiative, named Professional Trajectories, was proposed and is coordinated by the Serzedello Corrêa Institute (ISC), TCU’s Capacity Development Institute.

The Professional Trajectories are an innovative way to foster continuous learning and professional development among TCU auditors. They also align with INTOSAI CBC’s strategic objectives to promote, facilitate and implement INTOSAI-wide initiatives in support of SAI capacity development needs; strategically partner, inside and outside INTOSAI, in support of SAI professionalism, auditor professionalization, and SAIs’ ability to sustainably meet future challenges; and share capacity development insights and practices, and facilitate dialogue on capacity development challenges and opportunities.

The Professional Trajectories consists in a framework with learning pathways that guide the development of auditors in different areas of expertise, such as auditing, data analysis, fraud and corruption prevention, public policy control, regulation and privatization, and financial audit. Its main objective is to enhance the competencies and skills of its auditors.

This document presents a history of the development of the framework, an overview of its functioning, its applicability to the SAIs and the lessons learned in the process of implementation.

The TCU is proud to share this initiative with the INTOSAI CBC community and hopes that it can inspire other SAIs to adopt similar approaches to enhance their capacity development. The TCU also welcomes feedback and suggestions from other SAIs on how to improve and expand the Professional Trajectories.

 

 

Entity background

 

The Federal Court of Accounts (TCU) of Brazil, established in 1891 following the Proclamation of the Republic in 1889, represents a pivotal moment in Brazil’s history, marking the beginning of the need to control the public budget and ensure that government resources were used for the benefit of the population.

The TCU’s foundational principle is that “government resources should be used for the benefit of the people, and the government must be held accountable for their expenditures.” This principle underscores the TCU’s role in promoting transparency, accountability, and the efficient use of public resources.

The TCU is responsible for auditing the accounts of administrators and others responsible for federal public funds, assets, and values. It oversees those who cause losses or irregularities to the public treasury, a mandate that is both administrative and judicial in nature, as established in Article 71 of the Brazilian Constitution.

The Court’s jurisdiction extends over any individual or public or private legal entity that uses, raises, guards, manages, invests, or administers federal public funds, assets, and valuables, or those which are under Union responsibility. This broad jurisdiction ensures that a wide range of activities and transactions involving public funds are subject to scrutiny and accountability.

Composed of nine ministers, six appointed by Congress and three by the President of the Republic (with Senate approval), the TCU also includes four auditors, selected through a public examination. These auditors act as substitute ministers and are internally referred to as such, filling in for ministers when they are absent due to vacations, sabbaticals, or other reasons. This structure ensures continuity in the TCU’s operations and maintains its capacity to fulfill its mandates effectively.

The TCU’s responsibilities are extensive and include the annual evaluation of accounts submitted by the President of the Republic, the legality of admissions and grants of retirements and pensions, conducting inspections and audits, overseeing accounts of supranational corporations, and auditing the use of federal funds transferred to states, federal districts, or municipalities.

In cases of illegality of expenditures or account irregularities, the TCU has the authority to apply sanctions as per legislation. Additionally, the TCU adjudicates complaints related to bids and contracts, monitors privatization processes, maintains a webpage for the publication of data related to public accounts, and monitors compliance with the Fiscal Responsibility Law.

The Brazilian Federal Constitution establishes that public sector organizations and entities are subject to internal control by each branch of government, as well as to external control exercised by the National Congress, with the support of the TCU.

 

Functions and Auditing at TCU

 

The Brazilian Federal Court of Accounts (TCU) plays a pivotal role in the governance and oversight of public administration in Brazil, encompassing a broad spectrum of functions that ensure the accountability, legality, and efficiency of public spending and administration. These functions can be categorized into inspection, consultation, information, adjudication, sanction, correction, normative, ombudsman, and educational roles, each contributing to the Court’s overarching mission to combat corruption, waste, and misuse of federal resources.

The inspecting function involves comprehensive surveying, auditing, and monitoring activities to evaluate the legality of various administrative acts, including retirements, pensions, and personnel selection for the Federal Public Service. This function is crucial for maintaining the integrity of public administration and ensuring compliance with legal standards.

In its consultative capacity, the TCU provides technical opinions on the annual accounts submitted by heads of the Executive, Legislative, and Judiciary branches, aiding Congress in its adjudication responsibilities. This function also encompasses examining inquiries from authorized authorities regarding legal and normative matters, thereby supporting informed decision-making within the government.

The information function entails supplying Congress with findings from the Court’s verification activities, including reports on irregularities or abuses, and submitting quarterly and annual activity reports. This ensures transparency and accountability in public administration.

Adjudication is a constitutional mandate of the TCU, where it audits and judges the accounts of those responsible for public funds, assets, and valuables. Accounts can be classified as regular, regular with reservations, or irregular, with corresponding actions taken based on these classifications, including demands for repayment and fines for irregular accounts.

Sanctions are applied according to the Organic Law of the Court, targeting illegalities in expenditures or irregularities in accounts. These sanctions can range from fines to barring individuals from holding advisory positions or participating in bidding processes, emphasizing the Court’s role in enforcing accountability.

The corrective function allows the TCU to set deadlines for compliance with the law upon discovering illegalities or irregularities, ordering the cessation of non-compliant administrative acts or contracts. This function underscores the Court’s authority to ensure adherence to legal standards.

Normative functions empower the TCU to issue instructions and acts regarding matters within its jurisdiction, creating obligations of compliance under penalty. This role is vital for establishing guidelines and standards for public administration.

The ombudsman function enables the Court to receive and address denunciations and petitions about irregularities and illegalities, playing a significant role in protecting citizens’ rights and promoting collective interest.

Educationally, the TCU fosters best practices in management through publications, seminars, and workshops, and by recommending practices based on its audits. This function is instrumental in improving governance and discouraging practices that lead to public treasury losses.

At the heart of the TCU’s responsibilities are compliance, operational, and financial audits, each designed to address specific aspects of public administration while contributing to a holistic approach to governance.

Compliance audits stand at the forefront of the TCU’s efforts to uphold the rule of law within government entities. By meticulously examining whether these entities adhere to relevant laws, regulations, and established standards, compliance audits serve as a critical mechanism for preventing legal breaches. This not only promotes a culture of accountability but also ensures that public administration operates within the bounds of legality, thereby safeguarding public trust and confidence in government operations.

Operational audits, on the other hand, focus on the internal workings of government operations. These audits scrutinize the effectiveness and efficiency of activities and programs, evaluating whether they achieve their intended objectives in a cost-effective manner. By identifying areas where operations fall short of their goals, operational audits play an indispensable role in pinpointing opportunities for improvement. The TCU’s recommendations following these audits are instrumental in guiding government entities toward enhancing their operational processes, ultimately leading to more efficient and effective public service delivery.

Financial audits, on the other hand, focus on the accuracy and fairness of financial statements and records, ensuring the proper management and use of public funds. Together, these auditing functions underscore the TCU’s commitment to safeguarding public resources, enhancing transparency, and fostering a culture of responsible governance within Brazil’s public sector.

In summary, the Brazilian Federal Court of Accounts is a cornerstone of Brazilian governance, with a multifaceted role that spans from ensuring legal compliance and financial accountability to promoting best practices in public administration. Through its diverse functions, the TCU plays a critical role in safeguarding public resources, enhancing transparency, and fostering an environment of integrity within the public sector.

 

 

Professional Trajectories Framework

 

The Professional Trajectories Framework were built from the guidelines set by the proposal of ISSAI 150 – Auditor Competence of the INTOSAI. The purpose of this standard is to promote the development of auditor competencies so that their work adds more value to society. According to the standard:

• Principle 1: a SAI should determine the competencies required for all auditors within its organizational strategy.
• Principle 2: a SAI should implement the relevant organizational processes, particularly human resource management processes, to ensure the appropriate competence of its auditors.
• Principle 3: a SAI should develop dedicated pathways for the professional development of auditors, specifically adapted to the mandate and needs of the SAI.
• Principle 4: a SAI should develop and implement the means for competence assessment, to confirm the successful development of auditor competencies and to provide the SAI with reliable information about the success of the interventions carried out.

 

Building on the guidelines set by ISSAI 150, the Professional Trajectories Framework embodies this standard and offers an individual perspective for TCU employees. It outlines paths for employee development, characterized by increasing complexity, and clearly delineates the competencies and requirements necessary for specialization in a specific work process or thematic area.

From an institutional perspective, these trajectories serve as tools aimed at equipping the TCU to fulfil its mandate as a supreme audit institution. They are designed to facilitate the execution of effective, high-quality work that generates value and results for society, in alignment with ISSAIs and other standards governing the Court’s operations.

This approach not only ensures that auditors possess the requisite competencies for their roles but also supports the continuous professional development of TCU staff. By focusing on the development of dedicated pathways for auditor professional growth, tailored to the specific mandate and needs of the TCU, the institution strengthens its capacity to conduct audits that meet the highest standards of excellence and accountability.

Moreover, the implementation of competence assessment mechanisms provides the TCU with reliable information on the effectiveness of its training and development interventions, further enhancing its ability to contribute positively to society through its audit work.

The TCU is in the midst of reformulating its Professional Trajectories to better meet the dynamic needs of audit and oversight in today’s complex governance landscape. Despite these ongoing updates, the Professional Trajectories continue to serve as essential learning pathways that guide the development of auditors in various areas of expertise.

Currently, the TCU has identified several key areas as priorities for these trajectories, reflecting the diverse and critical aspects of the Court’s work in the following areas:

• auditing
• data analysis
• fraud and corruption prevention
• public policy control
• regulation and privatization
• and financial audit
• jurisdictional function
• leadership

The Professional Trajectories are structured into three levels of complexity, each designed to cater to the evolving competencies and requirements necessary for technical development or specialization in specific areas of auditing. These levels are intricately linked to the expectations regarding the auditor’s day-to-day work, ensuring a practical and relevant approach to professional growth:

• The fundamental level is aimed at auditors who are new to the field or who want to refresh their basic knowledge and skills. It covers the general concepts and principles of auditing, as well as the main tools and techniques used in audit planning, execution, and reporting. The fundamental level targets auditors who are either new to the field or seeking to refresh their basic knowledge and skills. It encompasses the general concepts and principles of auditing, including the main tools and techniques utilized in audit planning, execution, and reporting. Auditors at this level are expected to apply best auditing practices under the guidance of more experienced auditors, laying a solid foundation for their professional journey.
• The professional level is aimed at auditors who have some experience in the field and who want to deepen their understanding and application of specific topics or areas. It covers the advanced concepts and methods of auditing, as well as the best practices and standards for quality assurance, risk management, and stakeholder engagement. The professional level is designed for auditors with some field experience who aim to deepen their understanding and application of specific topics or areas. This level delves into advanced auditing concepts and methods, covering best practices and standards for quality assurance, risk management, and stakeholder engagement. Auditors at this stage are expected to apply best auditing practices with full mastery and autonomy, capable of guiding less experienced colleagues and taking on the coordination of highly complex tasks.
• The expert level is aimed at auditors who have extensive experience in the field and who want to become leaders or references in their domains. It covers the strategic aspects and challenges of auditing, as well as the latest trends and innovations in audit methodology, technology, and communication. The expert level caters to auditors with extensive field experience who aspire to become leaders or references in their domains. It focuses on the strategic aspects and challenges of auditing, including the latest trends and innovations in audit methodology, technology, and communication. Auditors at this level are anticipated to have broad experience in various aspects of auditing, capable of contributing to study groups for the improvement of standards and norms, serving as consultants in their areas of specialization, and providing training to the entire technical staff of the TCU.

The first trajectory from TCU, the audit trajectory, was launched in October 2021, focusing on carrying out performance and compliance audits. Throughout 2022, another 5 trajectories were implemented.

Registration is voluntary and open to all TCU auditors. By registering, the auditor has access, through the Trajectories Portal, to various learning objects, which can be complete courses or different multimedia content, such as texts, videos, and reference works, among others.

To achieve each level of development in a trajectory, the auditor must complete the required training courses, have a certain amount of professional experience in relevant areas or topics, and demonstrate specific behaviours that align with the expectations and standards of the TCU.

These behaviours include, but are not limited to, professionalism, ethical conduct, critical thinking, and the ability to work collaboratively with peers. Demonstrating these behaviours is crucial for auditors to effectively apply their knowledge and skills in practice and contribute to the TCU’s mission of ensuring accountability and efficiency within public administration.

To address the new approach of the trajectories, two additional trajectories are currently in development. These are the Jurisdictional Function, which focuses on the principles of jurisdictional activities of Supreme Audit Institutions (SAIs) as established by Intosai P-50, and the Leadership Trajectory, designed to guide the behaviours of both formal and informal leaders within the TCU.

These new trajectories are set to complement the existing portfolio of trajectories, including those focused on auditing, financial audit, and leadership. By expanding the range of professional trajectories, the TCU aims to cover a broader spectrum of competencies and behaviours essential for the diverse roles within the institution, thereby enhancing its capacity to fulfil its mandate effectively and efficiently.

Registration is voluntary. By doing so, the auditor has access, through the Trajectories Portal, to various learning objects, which can be complete courses or different multimedia content, such as texts, videos, and reference works, among others.

 

Framework application

 

This framework is meticulously designed to align the professional growth of TCU employees with the institution’s broader objectives, ensuring a harmonious blend of individual aspirations and organizational goals.

At the heart of this framework are strategic guidelines that serve as the blueprint for all professional development initiatives, ensuring they contribute meaningly to the TCU’s mission. These are underpinned by guiding principles that emphasize the core values of fairness, transparency, and excellence, shaping the way professional trajectories are developed and executed.

The framework promises substantial benefits, enhancing organizational efficiency and improving outcomes, while offering employees clear paths for advancement and recognition. To support this, a series of incentives are outlined, rewarding achievements and fostering a motivated workforce.

Finally, the chapter outlines the essential components that make up the framework, detailing the structured approach to career development at the TCU. This includes the development process for trajectories, criteria for progression, and support mechanisms for employees, ensuring a comprehensive and effective strategy for professional growth.

 

Strategic guidelines

 

The framework application of the trajectories is a comprehensive strategy for professional development at the TCU, centred around clear guidelines that promote alignment with professional standards, explicit competency development, knowledge sharing, and continuous learning.

This strategy is instrumental in equipping TCU staff with the skills and knowledge necessary to contribute effectively to the institution’s mandate and enhance public administration and governance in Brazil. These guidelines are pivotal in shaping a coherent and effective approach to professional development within the institution.

Firstly, there is a strong emphasis on alignment with the professional standards and guidelines adopted by the TCU, including the International Standards of Supreme Audit Institutions (ISSAIs). This alignment ensures that the professional development of TCU staff is grounded in globally recognized audit standards, enhancing the quality and credibility of their work.

Secondly, the strategy highlights the importance of explicitly defining the qualifications, experiences, and both technical and personal competencies that TCU staff are expected to develop. By clearly articulating these requirements, the framework facilitates targeted professional growth and skill acquisition.

Furthermore, the guidelines advocate for the description of competencies in terms of observable behaviours. This approach allows for the clear assessment of staff performance and the identification of professional competency gaps, which can then be addressed through targeted development initiatives.

The creation of an environment that encourages staff to produce, share, and disseminate knowledge relevant to their professional development and the operation of the TCU is another cornerstone of the strategy. This fosters a culture of continuous learning and knowledge sharing, which is essential for the institution’s success.

Additionally, the strategy includes provisions for incentive mechanisms to encourage staff participation and progression within the professional trajectories. These mechanisms are designed to motivate staff to engage with the framework and advance their professional skills and competencies.

A strategy for continuous professional development is deemed necessary, considering the need for staff training according to the complexity level of the qualifications, experience, and competencies required for their roles. This strategy ensures that staff are equipped with the necessary skills to effectively perform their duties.

Moreover, access to learning resources for the development of personal and technical competencies, along with institutional support to assist staff in fulfilling their responsibilities, is highlighted as crucial. This support is tailored to the specific operational context and professional trajectories in which staff are engaged, ensuring that they receive the guidance and resources needed to excel in their roles.

 

Guiding principles

 

The guiding principles of the Professional Trajectories at the TCU are designed to ensure that these pathways are strategically aligned, integrated into the human resource management policy, supported by a culture of shared responsibility, and focused on the continuous development and recognition of staff. These principles are designed to align the development of TCU staff with the broader organizational goals, processes, and values, fostering a cohesive and productive work environment.

1. Alignment with strategy, macro-processes, and organizational value chain: The trajectories are crafted to maximize the success of the TCU’s strategy. Therefore, they must be in harmony with the Court’s key strategic components, macro-processes, and the organizational value chain. This alignment ensures that the professional development of staff directly contributes to the achievement of institutional objectives.
2. Alignment with the TCU’s Human Resource Management Policy: The trajectories are an integral part of the TCU’s human resource management policy. As such, they need to be aligned with the policy’s components and, conversely, the policy should support the trajectories. This mutual alignment reinforces the Court’s commitment to its staff’s professional growth and development.
3. Shared responsibility among the organization, managers, and employees: The success of the Professional Trajectories is a collective responsibility within the organization. It requires active participation and commitment from all levels of the TCU, including organizational leaders, managers, and individual staff members. This shared responsibility ensures a supportive environment for professional development.
4. Valuation of people and their contributions to institutional results: Employees who engage with the trajectories, advance within them, and positively impact the performance of the Court and its teams must be duly recognized. This principle underscores the importance of acknowledging and rewarding the contributions of staff to the institution’s success.
5. Continuous evaluation and development of professional competencies: The trajectories are a dynamic element within the organizational structure and must be continually updated and maintained to ensure their effectiveness over time. This principle emphasizes the importance of ongoing competency development and the need to adapt to changing circumstances and challenges.
6. Equity in the provision of opportunities for professional development: Equity in offering opportunities for professional development is crucial. Employees who are part of the same trajectory and at the same stage of evolution, seeking common opportunities within the organization, should be assured equitable access to these opportunities. This principle ensures that all staff have fair chances to advance and grow professionally within their chosen trajectories.

 

 

Expected benefits

 

The implementation of Professional Trajectories at the Brazilian Federal Court of Accounts (TCU) is poised to yield significant benefits, enhancing both organizational effectiveness and individual employee development.

For the organization, the benefits are multifaceted, encompassing the optimization and assertiveness of development actions, which ensures that training and development efforts are both efficient and strategically aligned with the Court’s goals. This strategic alignment facilitates the formation of teams and the mobility of personnel based on existing and required profiles, streamlining the process of assembling teams with the right mix of skills and competencies.

Another key organizational benefit is the establishment of a clear reference for identifying successors for critical roles within the organization. This is crucial for succession planning and maintaining the continuity of operations. Additionally, the Professional Trajectories align with the TCU’s human resource management practices and policies, ensuring a cohesive approach to staff development and management.

For employees, the Professional Trajectories offer clarity on the knowledge and requirements needed for progression within their chosen paths. This clarity empowers employees with the responsibility and capability to manage their own professional development, fostering a proactive approach to career advancement. Employees also gain insight into the success factors valued by the organization, aligning their personal development goals with the broader objectives of the TCU.

Moreover, the Professional Trajectories provide transparency regarding opportunities for growth and development within the organization. This transparency is essential for motivating employees, as it allows them to see a clear pathway to achieving their career aspirations within the TCU. Overall, the adoption of Professional Trajectories is expected to significantly enhance the TCU’s ability to develop a skilled and motivated workforce, while also providing employees with the tools and guidance needed to navigate their professional journeys successfully.

 

 

Incentives

 

Employees who reach level 2 or level 3 of a trajectory will receive points in the “Reconhe-Ser” program each time their teams achieve significant milestones related to the trajectory.

The “Reconhe-Ser” program, as established by the Brazilian Federal Court of Accounts (TCU), represents a significant initiative aimed at publicly recognizing the contributions of its permanent staff members, whether individually or as part of teams, towards their respective units and the institution. The primary objective of this program is to acknowledge those who have made significant contributions towards achieving the strategic goals of the TCU and enhancing the institution’s overall results.

By instituting the “Reconhe-Ser” program, the TCU underscores its commitment to valuing and rewarding the efforts of its employees, fostering a culture of excellence and dedication within the organization. This initiative not only motivates staff to strive for higher performance and innovation but also aligns individual contributions with the broader objectives of the TCU, thereby driving institutional success.

Specialist roles should be primarily occupied by employees who are engaged in a professional trajectory, prioritizing their expertise and dedication to their chosen path.

Furthermore, any employee who is on a professional trajectory will have priority in the selection for exchange programs with other institutions. This not only recognizes their commitment to professional development but also provides them with valuable opportunities for growth and learning.

Lastly, employees engaged in a trajectory, at any of its levels, will have priority in participation or selection in educational actions. This ensures that those who are actively pursuing their professional development through the trajectories have enhanced access to training and learning opportunities, further supporting their growth and contribution to the organization.

In addition to the incentives already mentioned, a new incentive has been introduced following the recent approval of a law by the Brazilian parliament. For every 60 hours of courses completed within the trajectories, employees will be entitled to a financial bonus equivalent to half a percent of their basic salary in the year following the completion of the training.

This incentive is designed to further encourage participation in professional development activities and recognize the commitment of employees to enhancing their skills and competencies through the designated trajectories.

This financial reward not only acknowledges the effort and time invested by the employees in their professional growth but also serves as a tangible benefit that complements the broader range of incentives offered to those who actively engage with the professional trajectories at the TCU.

 

Components

 

The strategy for implementing Professional Trajectories at the Brazilian Federal Court of Accounts (TCU) is composed of several key components designed to ensure a structured and effective approach to professional development. These components are as follows:

1. List of competencies and expected behaviours: This component outlines the specific competencies and behaviours expected from employees who engage with a trajectory. It serves as a foundation for understanding what is required to succeed and progress within the chosen professional path.
2. Description of the three levels of the trajectory: Each trajectory is divided into three levels, with each level having distinct expectations regarding the employee’s deliverables. This component provides a detailed description of what is expected from an employee as they achieve each level, ensuring clarity on the progression and development milestones.
3. Clear identification of requirements for each level: To progress through the levels of a trajectory, employees must meet certain requirements, which include:
   • Degree of mastery over the competencies associated with the trajectory;
   • Professional experiences that contribute to the development of these competencies;
   • Education and/or training relevant to the trajectory.
4. Critical experiences for achieving each level: If necessary, this component identifies specific critical experiences that are essential for reaching a particular level within the trajectory. These experiences are designed to ensure that employees have the practical exposure needed to develop and refine their competencies.
5. Initial requirements for engaging with a trajectory: This outlines the prerequisites that an employee must meet to start on a trajectory. These initial requirements are intended to ensure that employees are adequately prepared to embark on their professional development journey.
6. Maximum validity period for trajectory requirements: To maintain the relevance and effectiveness of the trajectories, there is a maximum validity period for meeting the requirements of each trajectory level. This ensures that the competencies and experiences remain current and aligned with the evolving needs of the TCU and the broader field of public administration.
   By structuring the strategy around these components, the TCU aims to provide a clear and comprehensive framework for professional development. This approach not only facilitates the personal and professional growth of employees but also aligns their development with the strategic objectives and operational needs of the institution.

 

Step by step

 

The step-by-step process for developing a Professional Trajectory at the Brazilian Federal Court of Accounts (TCU) is designed to ensure a structured and comprehensive approach to creating pathways that facilitate the professional growth and development of TCU employees. Here is an overview of the process for constructing a trajectory:

1. Formalization of the Project Team: The first step involves assembling a dedicated team responsible for the development of the trajectory. This team will oversee the entire process, from initial planning to implementation, ensuring that the trajectory aligns with the strategic goals and needs of the TCU.
2. Elaboration of the Project Canvas: The project team then creates a project canvas, which serves as a blueprint for the trajectory. This canvas outlines the key components of the trajectory, including its objectives, target audience, expected outcomes, and key activities.
   
3. Definition of deliverables and expected behaviours: The team defines the specific deliverables and behaviours expected from employees who engage with the trajectory. This step ensures clarity on the outcomes and standards of performance associated with each level of the trajectory.
4. Definition and validation of competencies and behaviours: The competencies and behaviours critical to the success of the trajectory are identified and defined. These are then validated through consultations with stakeholders to ensure they are relevant and aligned with the TCU’s operational and strategic objectives.
5. Identification of learning objects: The project team identifies the learning objects or resources that will support the development of the defined competencies and behaviours. This includes courses, workshops, seminars, and other educational materials that facilitate learning and skill acquisition.
6. Definition of requirements for progression: The requirements for progressing through the levels of the trajectory are established. This includes the mastery of specific competencies, completion of learning objects, and demonstration of expected behaviours.
7. Availability of the portal and system: Finally, the trajectory, along with all its components, is made available to employees through the TCU’s portal and system. This ensures easy access to the trajectory and its resources, enabling employees to engage with and progress through their chosen professional pathway.

 

By following these steps, the TCU aims to create well-structured and effective Professional Trajectories that support the continuous development of its employees, aligning their growth with the institution’s strategic objectives and enhancing their capacity to contribute to the TCU’s mission.

The development of the audit trajectory at the Brazilian Federal Court of Accounts (TCU) marked a significant step towards formalizing the professional growth paths within the institution. The selection of the team responsible for this pioneering endeavour was approached with meticulous care, ensuring a blend of practical field experience and educational expertise in the realm of auditing.

The team comprised members with extensive field experience in auditing, individuals from the TCU’s methodology development team, and representatives from the Court’s training school. This diverse group brought together a wealth of knowledge and insights, crucial for crafting a trajectory that was both comprehensive and aligned with the TCU’s standards of excellence.

In addition to the internal team, the initiative also welcomed participants from external control entities located in various states, who brought with them a wealth of experience from the subnational level. This inclusion ensured that the trajectory benefited from a wide range of perspectives and practices in auditing, enriching the development process.

The collaboration between TCU’s seasoned auditors, methodology experts, educational representatives, and external participants underscored the institution’s commitment to creating a robust and inclusive framework for the professional development of its auditors, setting a precedent for future trajectories.

Following the formalization of the team tasked with developing the audit trajectory, the Project Canvas was created. Project Canvas typically includes key elements such as project objectives, target audience, key activities, resources needed, potential challenges, and expected outcomes. This structured approach ensures that all critical aspects of the project are considered and aligned from the outset.

In practice, the development of the audit trajectory’s Project Canvas involved organizing online meetings that lasted between 1 to 2 hours. These sessions utilized a whiteboard application along with virtual post-its to facilitate the organization and brainstorming of ideas. Participants actively contributed their thoughts and suggestions, which were then succinctly summarized and clustered into relevant themes by the end of each session.

This collaborative and interactive process allowed for a comprehensive collection of insights and perspectives, which were instrumental in shaping the trajectory’s framework. Once the board was filled with organized ideas and potential action plans, it underwent a validation process with internal stakeholders. This step was crucial to ensure that the Project Canvas accurately reflected the needs and expectations of the TCU and its employees, thereby laying a solid foundation for the successful development and implementation of the audit trajectory.

Following the creation of the project canvas for the audit trajectory, the next crucial step involved defining the expected deliverables and behaviours of employees who would engage in this strategic pathway. The foundation for these expectations was firmly rooted in ISSAI 100 and other international standards governing audit activities. This approach ensured that the deliverables and behaviours were not only aligned with global best practices but also relevant to the TCU’s operational context.

There was a concerted effort to translate the abstract principles of audit standards into tangible, practical aspects that could be observed and measured in the day-to-day activities of auditors. This translation process involved identifying a comprehensive set of behaviours, skills, and actions expected from auditors during their audits, and how to demonstrate it, which are essential for a successful career in this field.

By detailing these elements, the TCU aimed to provide a clear roadmap for auditors, outlining the professional growth and development trajectory that leads to excellence in their roles. This approach not only facilitates the personal and professional growth of auditors but also enhances the overall quality and effectiveness of audit processes within the institution.

Following the detailed definition of expected deliverables, competencies, and behaviours for the audit trajectory, the next critical phase was the validation of these elements. To ensure the audit trajectory was both comprehensive and aligned with the needs and expectations of the Brazilian Federal Court of Accounts (TCU), a wide array of stakeholders was consulted.

This diverse group included TCU’s top management, various managerial levels, coordinators of successful audits, and the most experienced members of the TCU, as well as auditors who were actively engaged in audits at that time. Additionally, stakeholders from subnational entities were also consulted to incorporate a broader perspective and ensure the trajectory’s relevance across different levels of audit activities.

The consultation and validation process involved presentations of the proposed trajectory elements to these stakeholders, providing an opportunity for open discussion and feedback. Contributions from these sessions were meticulously analysed and integrated into the trajectory, ensuring that it reflected the collective expertise and insights of those deeply involved in the audit process.

This inclusive approach to validation not only enriched the trajectory with diverse viewpoints but also fostered a sense of ownership and commitment among stakeholders, enhancing the trajectory’s effectiveness and applicability in fostering the professional development of TCU’s auditors.

After the validation of the deliverables, competencies, and behaviours for the audit trajectory, the responsible team embarked on the task of identifying learning resources to support the development of these defined elements. This phase involved a comprehensive search for various types of educational materials that would cater to each competency and behaviours outlined in the previous step. The team diligently sourced videos, self-instructional materials, manuals, books, articles, and courses that were regularly offered, ensuring a rich repository of resources for auditors’ professional development.

The search for these learning objects extended beyond the internet, encompassing consultations with educational institutions and both public and private sector training companies. This thorough approach ensured that the team could gather a diverse and high-quality selection of materials relevant to the needs of auditors at different stages of their career trajectory.

Once identified, the access details for these materials were meticulously compiled, with the aim of organizing them in an easily accessible online format. This organized repository of resources was designed to be readily available to anyone who would later engage with the audit trajectory, facilitating their journey towards mastering the necessary competencies and behaviours. This strategic identification and organization of learning objects underscore the TCU’s commitment to providing its auditors with the tools and resources needed for continuous learning and professional growth.

Having defined the competencies and behaviours and the means to acquire them, the team proceeded to outline the requirements for each of the three levels of the trajectory. Each level of the trajectory was designed based on field experiences in audit tasks, experience in leading teams, and supervising audit teams, ensuring a practical and relevant framework for auditor development.

For the foundational level, the focus was on acquiring basic audit skills and knowledge, with requirements centred around field experiences and foundational training in audit principles. As auditors progress to the intermediate level, the emphasis shifts towards more complex audit tasks, leadership of audit teams, and supervision of audit projects. This level required auditors to demonstrate a deeper understanding of audit methodologies and the ability to lead and manage audit teams effectively.

In addition to professional experiences, specific sets of knowledge were defined for each level, materialized through hours of training on specific themes identified by the team. This training was based on the educational objects selected in the previous step, ensuring that auditors had access to the necessary resources to develop the required competencies and behaviours.

For the expert level, professional requirements were further expanded to include instruction and training of other auditors, as well as participation in the development of audit standards and working groups focused on the conception and detailing of audit methodologies. These requirements not only aimed to deepen the auditors’ expertise in their field but also to contribute to the broader audit community and the development of audit practices within the TCU.

By defining these progression requirements, the TCU established a clear and structured path for auditors to advance through the trajectory, ensuring that each level builds upon the last and prepares auditors for the increasing responsibilities and challenges of their profession.

Initially, all the content related to the audit trajectory was made available online through a SharePoint-based trajectory portal. This innovative approach allowed auditors to engage with the content in an interactive and online format, providing them with access to all the necessary materials to acquire the knowledge needed for progression within the trajectories. The portal’s user-friendly design and accessibility ensured that auditors could easily navigate through the various resources, facilitating their learning and development journey.

Recognizing the need for a more streamlined and efficient way to track the professional development of its auditors, the TCU later decided to invest in the development of a system. This system was designed to automate the accounting of training hours offered by the TCU’s training school, as well as the professional experiences of its employees, measured in hours of work on audits approved by the Court. Additionally, an environment was created within the system for auditors to report their experiences and trainings that were not automatically accounted for, allowing for the analysis by the trajectory managers.

In conclusion, the step-by-step development and implementation of the audit trajectory at the Brazilian Federal Court of Accounts (TCU) represent a significant advancement in the institution’s approach to professional development. From the initial team formation and project canvas creation to the detailed definition of competencies, behaviours, and progression requirements, each phase was meticulously planned and executed.

The culmination of these efforts in the organized online availability of materials and the development of a comprehensive tracking system underscores the TCU’s commitment to fostering a culture of continuous learning and excellence among its auditors. This chapter has outlined the thoughtful and strategic process behind the creation of a professional trajectory that not only enhances the skills and knowledge of auditors but also contributes to the overall effectiveness and integrity of the TCU’s audit functions.

 

 

Trajectories Portal

 

In this section we show some images of the Trajectories Portal, to illustrate how it works.

1. Choosing the theme:
2. Open “Auditing” Trajectory:
3. Selecting “Competencies, Levels, Requirements, Learning Objects and Reference Works”:
   
4. Selecting “Levels and Requirements”:
   
5. Selecting “Competencies”
   
   
   

 

Lessons learned and next steps

 

In the journey of developing the Professional Trajectories at the Brazilian Federal Court of Accounts (TCU), several key lessons were learned, and future directions were identified. The initial challenge was selecting the content for the framework, which was determined to include competencies, professional experiences, training, and learning objects as its structural elements.

Early planning of the trajectory list to be developed was crucial, as was the selection of a robust technological tool to support the product, with a focus on enhancing the user experience through automated functionalities for easier system interaction. The process of developing and implementing a trajectory, once its structure is defined and supported by a technological solution, can span 6 to 8 months.

The recommended steps for building a trajectory from scratch involve establishing a working group for a sprint, typically lasting 2 weeks, that includes highly experienced professionals. This group is led by coordinators from both the capacity building and business areas, ensuring a comprehensive approach to defining competencies, professional experiences, and training requirements. Curators are selected to identify and define learning objects, followed by target audience testing to assess the trajectory’s difficulty and applicability, with adjustments made based on feedback.

A significant challenge lies in aligning the trajectory model with the organization’s strategic level, ensuring its strategic placement in each new strategic board’s planning. This long-term project requires integration with organizational human resources policies and practices, making the implementation phase crucial. The trajectories must have tangible consequences, such as incentives and benefits, to be meaningful for people’s development.

Given the broad scope of the Brazilian Federal Court of Accounts (TCU) and the significance that the Professional Trajectories have assumed in defining the necessary competencies for auditors across various fields of action, there is an increasing demand for new trajectories in areas such as environmental auditing, public administration, public accounting, governance, and management, among others.

To address this growing demand, the plan is to bifurcate the current framework of trajectories into two strands. The first strand aims to maintain the existing framework, with its competencies and levels, for the essential areas of the TCU and its cross-functional roles in auditing, jurisdictional activities, and leadership within the Court. This approach ensures that the foundational aspects of the TCU’s work continue to be supported by a robust and well-defined set of competencies that are critical for the institution’s core functions.

The second strand involves the development of a new framework, tentatively named “areas of action,” designed to cater to the increasing need for guidance on professional development in specific fields of action and organizational processes defined in the TCU’s value chain. This includes areas such as data analysis, fraud and corruption prevention, public policy control, regulation and privatization.

By creating this dual-framework approach, the TCU aims to provide a more tailored and flexible pathway for the professional growth of its auditors, enabling them to acquire the specialized skills and knowledge required to effectively address the diverse and evolving challenges faced in public sector auditing and oversight. This strategic initiative reflects the TCU’s commitment to enhancing its capacity to deliver high-quality, impactful audits that contribute to the improvement of public administration and governance in Brazil.

 

Conclusion

 

The initiative of Professional Trajectories at the Brazilian Federal Court of Accounts (TCU) represents a significant stride towards enhancing auditor competence and professional development within Supreme Audit Institutions (SAIs).

The document “A New Approach to SAI Capacity Development at TCU,” drawing inspiration from the Task Force on INTOSAI Auditor Professionalisation (TFIAP) and closely aligned with the Capacity Building Committee (CBC) of INTOSAI, is crafted to aid other Supreme Audit Institutions (SAIs) in developing similar initiatives aimed at enhancing auditor competence and promoting professional development within their organizations.

This innovative approach, spearheaded by the Serzedello Corrêa Institute (ISC), TCU’s Capacity Development Institute, not only fosters continuous learning among TCU auditors but also aligns with the strategic objectives of INTOSAI CBC to support SAI capacity development needs, promote auditor professionalization, and share insights on capacity development challenges and opportunities.

The Professional Trajectories framework, with its learning pathways guiding auditors across various areas of expertise, is a testament to TCU’s commitment to enhancing the competencies and skills of its auditors. This document, detailing the history, functioning, applicability, and lessons learned from the framework’s implementation, aims to inspire other SAIs to adopt similar approaches for their capacity development, inviting feedback and suggestions for improvement.

The TCU, with its rich history since 1891, has always been at the forefront of promoting transparency, accountability, and efficient use of public resources. The Professional Trajectories initiative is a continuation of this legacy, ensuring that TCU auditors are well-equipped to meet the challenges of public sector auditing and oversight.

The framework’s development process, from the selection of content to the definition of competencies, behaviours, and learning objects, was meticulously planned and executed, involving a wide range of stakeholders to ensure its comprehensiveness and relevance.

The implementation of the Professional Trajectories has brought to light several key lessons, including the importance of early planning, stakeholder engagement, and the integration of the trajectories with organizational strategies and human resources policies. The initiative has also highlighted the need for a robust technological tool to support the framework and enhance the user experience.

Looking ahead, the TCU plans to bifurcate the current framework into two strands to address the growing demand for new trajectories in areas such as environmental auditing, public administration, and governance. This dual-framework approach aims to provide a more tailored and flexible pathway for auditors’ professional growth, enabling them to acquire specialized skills and knowledge required for the diverse challenges of public sector auditing.

In conclusion, the Professional Trajectories initiative at the TCU is a pioneering approach to SAI capacity development, reflecting the institution’s commitment to enhancing auditor competencies and professional development.

By sharing this initiative with the INTOSAI CBC community, the TCU hopes to inspire other SAIs to adopt similar approaches, contributing to the improvement of public administration and governance globally. The TCU remains open to feedback and suggestions, underscoring its dedication to continuous improvement and collaboration within the international auditing community.

 

Acknowledgements

 

Several people contributed directly and indirectly to the idealization and implementation of the Professional Trajectories framework. Among these, we can mention the TCU employees who worked on the project in recent years: Tiago Gozzer Viegas, Leonard Renne Guimarães Lapa, Aline Fabiana Timm Cesario, Fábio Henrique Granja e Barros and Tiago Modesto Carneiro Costa.
Aline Cesário, Flávia Lacerda and Tiago Modesto, from TCU, and Graham Bowrey and Jacqueline Hedditch, from Australian National Audit Office (ANAO) contributed to the elaboration of this case study report.