INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Financial Auditor Mentor

Who are the role-players in PESA-P?

There are three main roles in PESA-P: SAI, SAI Auditors and SAI coaches.

PESA-P aims to benefit participating SAIs, SAI auditors participating in PESA-P and SAI coaches supporting the participating SAI auditors. 

Let’s take a look in more detail.


We see SAIs as key partners in the development of professional SAI auditors. PESA-P can take care of a part of the education that SAIs need to provide for SAI Auditors - the core consistency framework of competence for financial, performance and compliance auditors - and the SAI needs to take care of local context. 


  • Nominate SAI Auditors   
    • Each SAI can nominate up to 20 SAI Auditors for PESA-P.
    • The number of nominations in each audit stream (compliance, financial and performance audit) can be determined by the SAI.
    • Please ensure that nominated SAI Auditors meet the minimum requirements for participation in PESA-P. We are unable to accept nominations that do not meet minimum requirements. Please see the guiding criteria for nomination of SAI auditors.
  • Nominate SAI coaches 
  • Provide resources for participation
    • We request that you plan for and provide sufficient time and IT resources for each nominated SAI auditor and SAI coach.
  • Provide funds for PESA-P Assessment fees 
    • Each SAI is expected to bear the costs of PESA-P assessment fees for the SAI auditors nominated by them.  IDI can consider providing support to SAIs which need it the most. Such decisions will be taken on a case-by-case basis on receipt of an application from the SAI.
  • Provide opportunities for Continuing Professional Development (CPD) and application of learning


  • Gain professionally trained SAI Auditors who can carry out ISSAI compliant audits, support ISSAI implementation in the SAI and act as champions for ISSAI implementation. 
  • Develop SAI Auditors who are part of an international network of SAI professionals. Such networking can lead to peer-to-peer exchange and support. 
  • Receive assurance of the education SAI Auditors have gone through via a robust assessment and certification process.


SAI Auditors

If you are a self- starting individual with a passion for professional education, you can apply to participate in this initiative. 


  • Complete a registration form
  • Complete 100 hours of education including digitised content, social learning, other resources and an initial professional development portfolio 
  • Take two competency assessments to demonstrate the competencies that you have gained
  • Receive a competency based certificate if you are successful in the assessment 
  • Have one opportunity to resit the assessment If you are unsuccessful in the first attempt
  • Undertake Continuing Professional Development (CPD)


  • Gain a professional education designed for the SAI context
  • Develop knowledge, skills and attributes required by a SAI auditor
  • Develop a portfolio of initial professional development and create a structure for continued professional development
  • Receive access to high quality learning materials
  • Form a network of professionals
  • Achieve a competency-based certificate to demonstrate your learning
SAI Coaches

SAI Coaches are an important part of the PESA-P education initiative. Playing the role as a conduit between the learning and the SAI environment. 


  • Help the SAI Auditor in accessing appropriate resources within the SAI
  • Coach the SAI Auditor in applying PESA-P education to SAI context
  • Provide technical guidance
  • Monitor the progress of the SAI Auditor's education
  • Discuss the SAI Auditor's IPDP on a regular basis
  • Sign off on the completion and quality of IPDP
  • Support the SAI Auditor in preparing for the PESA-P Assessments


  • Have the personal satisfaction of contributing to the development of knowledge and skills within your SAI.
  • Send a clear message that you are committed to professionalisation and education. 
  • Have the opportunity to build your professional network by working with people from across the SAI community.  
  • Gain access to high-quality learning materials developed for PESA-P and participate in special sessions for SAI coaches. 
  • Develop new skills and apply them as a part of your professional development.
  • Receive an IDI certificate to recognise your role as a SAI coach.