The development of practical experience requirements for Registered Government Auditors in South Africa

Abstract

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.