International Competition 2026

International Competition on the INTOSAI Framework of Professional Pronouncements

An international initiative to promote knowledge and the practical application of the IFPP, strengthening the quality, consistency, and global impact of public sector auditing.

INTOSAI PSC Federal Court of Accounts European Court of Auditors

About the Competition

Promoting knowledge and the practical application of the INTOSAI Framework of Professional Pronouncements

Objective & Purpose

The International Competition, an initiative of the Professional Standards Committee (PSC), aims to promote knowledge and the practical application of the INTOSAI Framework of Professional Pronouncements (IFPP), ensuring quality and consistency in public sector auditing.
 
Inspired by an initiative of the Federal Court of Accounts (TCU – SAI Brazil), it will engage auditors worldwide in a dynamic challenge to deepen understanding and to support the consistent application of INTOSAI standards.
 
Greater familiarity with the IFPP contributes to higher-quality audits, aligned with international standards, and strengthens the credibility and impact of public sector auditing globally.
 
Website: https://www.issai.org
INTOSAI competition illustration
Key Benefits

Increased engagement

Encourage active participation and interest in the IFPP.

Competence development

Strengthen auditors’ knowledge and professional skills in applying international standards.

Improved audit quality

Promote knowledge and the practical application of INTOSAI’s professional standards in public sector auditing.

Shared learning

Foster knowledge exchange and collaboration across the INTOSAI community.

PSC Initiative

Official initiative of the Professional Standards Committee

TCU Coordination

Inspired by an initiative of the Federal Court of Accounts of Brazil (TCU)

Global Reach

Open to professionals from all INTOSAI member institutions worldwide.

The Competition

The 2026 International Competition on the IFPP

The International Competition on the IFPP features an exam focused on both the theoretical content and the practical application of the INTOSAI Framework of Professional Pronouncements (IFPP).

Structure and Format

The competition follows a multiple-choice format divided into two distinct stages:

Phase 1

(Initial Phase)
This initial phase aims to identify the top performers across the global audit community. To ensure a diverse and representative final, the top-scoring candidates from each INTOSAI Regional Organization will be selected alongside the highest-scoring participants worldwide.

Phase 2

(Global Final)
The top qualifying finalists will compete on a global scale to determine the overall winners.

Logistics

Platform

The competition will be conducted exclusively online.

Language

The official language of the competition is English.

Scheduling

Exams will take place on specific scheduled dates. To accommodate participants in different time zones, flexible time windows will be provided for test completion.

Eligibility and Recognition

Eligibility

Participation is open to all staff members from INTOSAI member institutions. Some restrictions may apply, as defined in the official competition rules.

Recognition

Top-ranking participants will receive awards and distinguished international recognition across the entire INTOSAI community.

Our Mission

More than a competition, a commitment to excellence
 
While structured as a competition, this initiative is first and foremost about professional excellence. It encourages SAI professionals to deepen their mastery of international public sector auditing standards and apply them in practice.
 
By fostering a culture of continuous learning, it supports higher-quality audits and strengthens the global impact of public sector auditing.
 
What’s next?
 
Register now. Applications will be open from May 4th to July 31st, 2026. Don’t miss your chance to showcase your expertise!
 
Want to stay informed?
 
Keep an eye on our website. We will soon release the specific dates and instructions for Phase 1 and Phase 2.

Who is behind the Competition?

The International Competition on the IFPP is an official initiative of the Professional Standards Committee (PSC). It is coordinated by the Federal Court of Accounts of Brazil (TCU) in its capacity as the PSC Vice-Chair.

The competition’s success relies on the collaboration of three teams.

Coordination Group

The Coordination Group manages the organizational, logistical, and administrative framework of the competition. Its responsibilities include:

Developing and maintaining this official informational website.
Drafting the competition's rules for notice and review of the PSC Steering Committee.
Managing the procurement of the competition's hosting platform.
Defining evaluation criteria and creating the IFPP question bank.
Managing participant registration and global communications.
Coordinating the execution of the competition phases.
Planning and executing the awards and recognition phases.

Members

Ms. Ana Laura Bonach (PSC, SAI Brazil), Ms. Andrea Loevenberger (GS, SAI Austria), Mr. Jefferson Lima (PSC, SAI Brazil), Mr. Michel Cohen (PSC, SAI Brazil), Ms. Nadja Nogueira (PSC, SAI Brazil), Mr. Pedro Sousa (PSC, SAI Brazil)

Technical Group

The Technical Group is composed of subject matter experts dedicated to ensuring the highest standards of accuracy. Their primary role is to enhance and validate the question bank and the respective answers. This group plays a vital role in ensuring the competition remains technically rigorous and relevant to the auditing community.

Volunteer Opportunity

We are currently accepting applications for technical experts. Deadline: Applications will be accepted until May 2026. If you have strong knowledge of the IFPP and are interested in contributing, please reach out to us at psc@tcu.gov.br and eca-psc@eca.europa.eu to volunteer. We are seeking experts in all fields of public audit, especially in compliance audit, performance audit and financial audit.

Members

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Governance

Decision Board

As an official initiative of the Professional Standards Committee (PSC), the competition is governed by a strategic structure to ensure transparency and institutional alignment.

PSC Secretariat

Strategic guidance and high-level decisions are aligned within the PSC Secretariat, composed of the European Court of Auditors (ECA), as the PSC Chair, and the Federal Court of Accounts of Brazil (TCU), as the PSC Vice-Chair.

PSC Steering Committee

Major milestones, such as the final Competition rules, may be submitted to the PSC Steering Committee for notice or deliberation. This ensures that the competition reflects the collective vision and standards of the PSC member institutions.

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