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Tribunal de Contas da União

Supreme Audit Institutions debate the professionalisation of auditors at international meeting

The summit was held on November 14 and 15 in London and focused on emerging trends, qualification actions, and effective audit practices
Por Secom TCU


On Tuesday (11/14), the President of the Brazilian Federal Court of Accounts (TCU) and Chair of the International Organization of Supreme Audit Institutions (INTOSAI), Minister Bruno Dantas, participated in the opening of the "IDI Global Summit for Professionalisation of SAI Auditors". The meeting was held by the INTOSAI Development Initiative (IDI), in London, England, and ended on Wednesday (15/11). 

The summit addressed topics such as emerging trends, professionalisation of auditors focusing on the Professional Education for SAI Auditors (PESA) , and requirements for establishing and maintaining effective audit practices in various contexts. The meeting also marked the launch of the "Center for SAI Audit Professionals”, a space that will function as a hub for auditors to enhance their professional competence.

In his speech, the President highlighted the importance of continuous qualification for auditors of audit institutions and the need to adapt to changes. “I believe that the continued professionalisation of auditors is unquestionable, especially in a changing world. The ability to adapt to dynamic environments, master evolving standards, and effectively manage risks are essential competencies for auditors. The constantly evolving nature of auditing requires these professionals to be agile, well-informed, and adaptable", he stated. 

The Auditor General of SAI UK, Gareth Davies, the IDI Director General, Einar Gørrissen, the Deputy Director General of the IDI Department of Professional and Relevant SAIs, Archana Shirsat, and representatives of audit institutions from various countries also participated in the meeting.  

Professional education program for auditors 

One of the points discussed at the meeting was the Professional Education for SAI Auditors initiative, or PESA, created to improve the skills and competencies of auditors of audit institutions and prepare them to face challenges in performing audits. The program is based on an education, assessment, and reflection (EAR) framework. 

Participants have access to the learning materials in an online environment. After completing the mandatory activities, they are able to take two exams. Those who achieve the minimum score of 65% receive the certificate of IDI certified auditor. In June this year, three TCU auditors received the certificates issued by the IDI from the pilot version of the professional development program. Another 17 auditors of the Court are undergoing the certification process. 

"This illustrates TCU's strong commitment to the program and its intention to persist in the journey of enhancing the capacities of its auditors. We firmly believe that a well-prepared and highly qualified auditor is not only an asset to the institution, but also the foundation of a robust and effective auditing process", pointed out Dantas. 

Center for audit professionals

During the meeting, the IDI also launched the "Center for SAI Audit Professionals”, a hub for auditors to improve their professional skills. "It will be more than just a facility, serving as a hub for experimentation, innovation, and learning. Auditors will be able to acquire professional qualifications, pursue excellence, and build valuable networks as part of the broader initiative to promote the professionalisation of audit institutions. The center's activities will be expanded, ensuring that auditors worldwide have access to resources and support to excel in their roles", emphasized president Dantas. 

Learn more about the "IDI Global Summit for Professionalisation of SAI Auditors” here.

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