Can you provide more information on the cross-cutting competencies?

There are two cross-cutting papers, and each one contains education modules.

Provide Value and Benefits for All

The first paper focuses on understanding the SAI and its environment. SAI Auditors taking this paper will answer questions such as how SAI adds value, what are the requirements for a high-quality audit, what it means to audit in the public interest, and what is the role of professional standards. The paper will consider the use of ISSAIs in securing high-quality audits to deliver value and benefit to citizens. The paper will key into the fundamental principles of public sector auditing and how these relate to the personal competencies required by SAI Auditors. SAI Auditors will reflect on individual actions that they can take to ensure the delivery of high-quality audits.

Behave Professionally

The second paper will focus on developing ethical values and professional skills to promote the public interest. Participants will reflect on the values and professional skills to deliver effective SAI audits.  SAI Auditors will identify ways to enhance skills in communication, stakeholder management, emotional intelligence, professional judgement and other areas to deliver on the mandate established in Paper 1.