Case Studies
In 2022 INTOSAI adopted ISSAI 150, GUIDS 1950 and 1951, and a new CBC HR Management Guide. These documents provide SAIs with comprehensive guidance for managing auditor competence and looking after the professionnalisation of the staff of the SAI. However, to provide additional guidance, but at a very practical level, the TFIAP has decided to collect several case studies on the professionalisation journeys of INTOSAI members so that other SAIs can benefit from their experiences and lessons learned. This section of the CBC website is where these case studies will be published as soon as received.
Developing a Laddered Competency Framework for Performance Auditors
TABLE OF CONTENTS Introduction Background and Rationale The Starting Point: Existing Standards and Concepts The Design and Development Process Addressing Key Challenges Output: The Generic Three-Level Competency Framework Developing SAI-Specific Competency Frameworks...
The U.S. Government Accountability Office’s Adjunct Faculty Program
December 2025 Developing a “Leaders Teach” approach in a Supreme Audit Institution The United States Government Accountability Office (GAO) is committed to providing nonpartisan, objective, professional, and reliable information and...
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...



