»» Assembling the appropriate competences

53) In order to ensure that tasks are performed by competent staff, that resources are managed in an efficient and effective way, and that staff work on assignments for which they are competent, the SAI:

a) identifies the adequate knowledge and skills needed to perform each type of engagement required by its mandate; this may include setting up multidisciplinary teams that collectively have the required knowledge and team-working skills;

b) assigns staff to specific tasks according to their identified capabilities and according to their capacities.


54) Some tasks, for example performance audits and special investigations, may require specialised techniques, methods or skills from disciplines not available within a SAI. In such cases, external experts may be used to provide knowledge or carry out specific tasks.


(parent: 4. [Application Guidance for] Fundamental Ethical Values)


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
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