INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


Cross-Cutting Learning Outcomes

Cross-cutting learning outcomes include reflecting on value and benefits of SAIs and demonstrating professional behaviour in SAI context. These learning outcomes are relevant for all SAI auditors across the three audit streams as they form the essence of any public sector audit professional in a SAI.

Paper 1
Provide value and benefits for all

By studying this paper the SAI Auditor will achieve the following learning outcomes 

  • Explain why SAIs matter, trace the value chain of SAI capacity, SAI outputs and SAI outcomes through which SAIs contribute to value and benefits for all, and identify SAI auditors’ actions that contribute to the SAI’s delivery of value and benefits for all
  • Reflect on the use of ISSAIs in securing high -quality audit. Examine the fundamental principles of public sector auditing and identify SAI auditors actions for ensuring the delivery of high-quality audits
  • Select tools and techniques for conducting high quality audits and determine ways in which the SAI can stay relevant

Paper 2
Behave professionally

By studying this paper the SAI Auditor will achieve the following learning outcomes:

  • Reflections on ethical behaviour and professional skills required to deliver effective SAI audits including: "Leave No One Behind"
  • Enhanced skills in areas such communication, stakeholder management, emotional intelligence
  • Strengthened ability to exercise professional judgement, act with courage and resilience and continuously strive for excellence