The development of a common body of knowledge and skills for government auditors in South Africa

Abstract

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 distinguishable from other professional services related to the generic functioning of accounting labour in South Africa. Not only is the government auditor function clearly described and backed by legislation, but the existence of an independent professional institute, the Southern African Institute of Government Auditors, a professional entrance examination and a public record of registered government auditors complement and support the professional status of government auditors. Distinctions between public and private sector auditors in South Africa become apparent through a functional description as well as an analysis of the educational and skills requirements. In this regard the Common Body of Knowledge and Skills for Government Auditors provides the backbone of the profession of government auditors.