The Registered Government Auditor (RGA) functions in the specialised public sector audit environment and therefore requires specific audit competencies. Professional competence rests on three main pillars, being knowledge, skills and attitudes. The latter two are specifically developed by working as a member of an audit team in a professional environment.
Whilst the Common Body of Knowledge and Skills for RGAs (COBOKS for RGAs), published by the Southern African Institute of Government Auditors (SAIGA) in 2000, focuses mainly on the academic requirements to qualify as a RGA, SAIGA, as custodian of the government auditor qualification (RGA), is also expected to determine detail practical experience requirements for RGAs, also referred to as Government Auditing Experience (GAE).
Apart from a few basic requirements regarding the period of practical training (for example, prospective RGAs have to gain four years of practical experience), the COBOKS for RGAs contains no detailed guidance as to specific experience requirements during these four years. In 2007, following a request from the Auditor-General, SAIGA proceeded to develop detailed guidelines and regulations which would have to be met by trainee auditors (prospective RGAs) during their period of GAE.
SAIGA subsequently commissioned a research team to steer the development process from its research phase to the finalisation of the official institutional GAE publication. This developmental process and the final product thereof form an important part of the historical development of government auditing, government auditing standards and the professionalisation of the government auditor in South Africa.
This article places the GAE within a professional auditing context, describes the GAE development process from 2007 to 2008 and records the final Government Auditing Experience requirements for Registered Government Auditors as published in 2008.
Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman(Southern African Institute of Government Auditors, 2000)
This article serves as documentary support for the development and contents of the common body of knowledge and skills (COBOKS) for government auditors in South Africa. Government auditors fulfill a specific role, clearly ...
Gloeck, Juergen D. (Juergen Dieter), 1956-(Southern African Institute of Government Auditors, 2003)
The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the ...
Gloeck, Juergen D. (Juergen Dieter), 1956-(Southern African Institute of Government Auditors, 2008)
Guidelines and regulations which govern the practical
experience and training requirements of government
auditors, based on the latest international professional
thinking and approaches, were recently implemented for ...