PRINCIPLE 12: Capacity building through promoting learning and knowledge sharing

  1. SAIs should promote continuing professional development that contributes to individual, team and organisational excellence.
  2. SAIs should have a professional development strategy, including training, that is based on the minimum levels of qualifications, experience and competence required to carry out the SAI’s work.
  3. SAIs should strive to ensure that their staff have the professional competencies and the support of colleagues and management to do their work.
  4. SAIs should encourage knowledge sharing and capacity building in support of the delivery of outputs.1
  5. SAIs should draw on the work of others, including peer SAIs, INTOSAI and relevant regional working groups.
  6. SAIs should strive to co-operate with the broader auditing profession in order to enhance the profession.
  7. SAIs should strive to participate in INTOSAI activities and build networks with other SAIs and relevant institutions, to keep abreast of emerging issues and promote knowledge sharing to benefit other SAIs.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
#tagcoding hashtag: #issai01212


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