PESA – A Professional Qualification for SAI Auditors
Welcome to PESA!

PESA envisions a critical mass of professional SAI auditors contributing to professional SAIs
Using this framework, the SAI Auditor is expected to develop knowledge and skills related to the principles of audit and the process of conducting a high-quality audit as per the ISSAIs.
PESA is a professional education and qualification initiative that aims to create a critical mass of SAI audit professionals with competencies to add value to the SAI’s professionalisation journey. It provides opportunities for education, assessment and reflection alongside the work experience offered within a SAI. The syllabus is based on INTOSAI’s Competency Framework. The education includes two cross-cutting papers common to all participants and five papers each on compliance, financial or performance audit streams.
PESA ANNOUNCEMENT (Available in English and Arabic)
What are the Learning Outcomes of PESA?
PESA provides education based on a syllabus designed to grow people towards the competencies outlined in INTOSAI’s Competency Framework for Public Sector Audit Professionals at Supreme Audit Institutions.
──Jayden
IT Mentor
PESA learning outcomes are mapped to INTOSAI’s competency framework.
The syllabus includes outcomes related to the demonstration of knowledge, skills and personal attributes. Mapped to performance goals of a professional SAI auditor, achieving these outcomes requires you to reflect on the education and apply it in the SAI context through the initial professional development portfolio.
The Competency Framework provides for competencies that are observable and this is reflected in the learning outcomes which are designed to be measurable, and application-based. The learning outcomes will be assessed in the final competency-based assessment.
Each SAI Auditor participating in PESA will study seven papers in all. These include:
- 2 cross-cutting papers that cover learning outcomes related to reflecting on value and benefits of SAIs and demonstrating professional behaviour in SAI context.
- 5 functional papers related to the audit stream selected by the SAI auditor. The learning outcomes will include demonstration of deep knowledge and skills to carry out high quality audits in one of the 3 audit streams (Compliance Audit, Financial Audit or Performance Audit).
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If you need help, please visit our PESA Help Desk.