Ethics (minimum of 3 hours every three years required)

Understand obligations to always act with integrity, behave professionally/ethically and have personal accountability

• IDI Professional Education for SAI Auditors (PESA) cross-cutting paper on demonstrating professional behaviour in a SAI context

Understand the role of SAIs within a public financial management system

• PESA cross-cutting paper on the value and benefits of SAIs
• Chartered Institute of Public Finance and Accountancy Certificate in Performance Audit Fundamentals:
  Module 1: Public sector governance for auditors
• Chartered Institute of Public Finance and Accountancy free online micro module:
  Mandates of Supreme Audit Institutions

Understand the fundamentals of what public sector auditing is, what it involves and auditing standards

• PASAI Online Fundamentals of Public Sector Auditing Course
• Chartered Institute of Public Finance and Accountancy Certificate in Performance Audit Fundamentals:
  Module 2: Introduction to public sector auditing
• Chartered Institute of Public Finance and Accountancy free online micro module:
  Public Sector External Audit – the Fundamentals

Communication skills to effectively work with SAI colleagues and staff in audited entities

• PASAI Online Interpersonal Communication Course
• PASAI Online Fundamentals of Report Writing Course

IT and time management skills to effectively and efficiently complete work

• PASAI potentially partners with a provider of Microsoft training programmes to negotiate access to training for PASAI members at a competitive rate based on collective demand across PASAI members
• PASAI develops a Fundamentals of Time Management online course or webinar