What are Competency Pronouncements (COMP) and what is their purpose?

What are Competency Pronouncements (COMP) and what is their purpose?

Competency Pronouncements (COMPs) set out the competencies and professional skills, knowledge, ethics, values and attitudes required by the public sector auditor to undertake audits in line with the ISSAIs. COMPs are further distinguished between COMP standards and principles, and GUIDS. The work already undertaken within INTOSAI community regarding the competency framework will form the basis for developing COMPs in the future.

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