The main goal of this work is to set a framework that can guide the professional development of auditors from courts of accounts. In order to achieve this, the group will identify the personal and technical experiences and skills necessary for a proper performance of the audit activity and will structure these components in levels that represent the auditor’s evolution on this professional trajectory.

The auditor’s trajectory must: 

•    be aligned with international auditing standards;

•    be modular, offering freedom and flexibility to be followed;

•    enable the progression in its levels to consider the auditor’s professional training and experience; and

•    be presented in an attractive and friendly platform for a full use by the auditors.

It is expected that at the end of the project the TCU is able to:

•    offer the auditors more clarity on what is expected in terms of qualification and experience to make progress on the auditing path;

•    optimize the allocation of resources invested in the professionalization of auditors;

•    modernize the auditing process, considering international standards;

•    identify public servants with the ability to integrate, coordinate and supervise teams, as well as to spread knowledge on auditing; and

•    improve the quality and effectiveness of the audits performed.