INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

What is PESA?

"Let us start by watching the video to learn more about PESA, then we can take a look at the Education, Assessment and Reflection Framework (E.A.R.). Finally, we can read about both Initial and Continuing Professional Development."

Mentor for communications

The EAR Framework

PESA is based on the Education, Assessment and Reflection (EAR) framework


PESA emphasis robust education. It provides each participant with digitised education covering cross cutting competencies and one of the audit streams. Digitised education is supported by social learning other resources and an initial development portfolio.  Each participant can access the learning materials at their own convenience.


On successful completion of mandatory activities (digitised education and completion of the Initial Professional development portfolio) participants will be eligible to take two application based assessment exams. Participants who achieve the pass mark of 65% will be awarded a certificate of competence as an IDI Certified SAI Auditor. 


The last and most important element of the EAR framework is reflection. The ability to exercise professional judgement is the most critical competency demonstrated by a professional auditor.

Both the PESA education and the assessments will provide opportunities for reflection to enable auditors to improve their ability to exercise professional judgement. Reflection will run throughout PESA and will encourage the learners to ask three questions about each concept: 

  • what is it? 
  • why is it important?
  • what can I do?

Reflection encourages learners to link the education to individual actions within the workplace.

©All PESA-P materials are the property of IDI and should not be used without the consent of IDI.


PESA is delivered on an integrated education and reflection platform.

Digital Education

Digital Education

  • Self-running digital education
  • 2 papers addressing crosscutting competencies plus
  • 5 papers for Compliance Audit OR Financial Audit OR Performance Audit 


  • Webinars
  • Tutorials
Other Resources

Other Resources

  • Web resources
  • Videos
  • Useful links
Initial Professional Development Portfolio

Initial Professional Development Portfolio

  • Reflections on how the learning applies in the SAI context
  • Reflections on the requirements of professional audit practice in the context of the SAI
  • SAI Auditors Development Plan

PESA digitised education for 17 papers has been developed using Storyline 360 and supports accessibility for SAI Auditors who are visually impaired, audio impaired or have motor disabilities. Accessibility features include keyboard navigation, visible focus indicators, voice over scripts, and compatibility with screen readers.


Who is eligible to take PESA Assessments?

SAI Auditors who complete the mandatory education and IPDP will be eligible to take the PESA-P Assessments.  

What will PESA Assessments look like? 

PESA Assessments will consist of two computer-marked assessments. The first assessment will cover cross-cutting competencies and the second will cover functional competencies.

The assessments will be based on the learning outcomes. The questions will mainly be scenario or case based to  test the SAI auditors’ ability to exercise professional judgement and apply their learning. 

The pass mark for the assessment will be 65% and candidates will be allowed to  resit. 

The assessment will be sat either at a Pearson Vue test Centre or where this is not available at a venue outside of the SAI on the Pearson Vue ‘OnVue’ system with online proctoring, and the SAI will need to pay an examination fee that has been capped at 125 USD per exam (250 USD per participant).  

PESA Certificate of Competence 

Successful participants who pass both exams will be recognised as IDI Certified SAI (Compliance/Financial/Performance) Auditors.


Professional Development

Initial Professional Development Portfolio

Each participating SAI auditor will develop an Initial Professional Development Portfolio (IPDP). 

The PESA is part of the ISSAI Implementation Initiative, and it is important that the education links to the workplace of the SAI Auditor. We want to develop the capability not just to talk about audit but to do an audit. Professional experience is required to ensure that auditors have the skills required by the SAI as well as the knowledge assessed in the exams.  

The IPDP will guide the SAI Auditor through reflections to assist the learner in linking the education to their environment. They will reflect on how the learning applies in the SAI context and the requirements of professional audit practice in the context of the SAI.

These reflections will link to the self-paced learning and to the assessment. There will also be the opportunity for the learner to develop skills in managing professional development and prepare a SAI Auditors Development Plan.


Continuing Professional Development

Continuing Professional Development refers to the process of tracking and documenting the skills, knowledge and experience that individuals gain both formally and informally beyond any initial training. PESA Graduates will be required to do 10 hours of continuing professional development per annum. It's a record of what individuals experience, learn and then apply. 

IDI encourages SAIs to put in place a system of continuing professional development of SAI Auditors certified through PESA. We also encourage SAI Auditors to proactively manage their professional development by seeking opportunities within their local context and continuing to record, review and reflect on their learning. 

In line with the principle partnership for professionalisation PESA SAI Auditors will be encouraged to use the IPDP as a start of their continuing professional development (CPD).

We are designing a ‘Learning Festival’ to create an alumni network of IDI certified auditors and facilitate their continuous professional development, PESA graduates will have access to this network.