CBF Taskforce Unveils Competency-Based Framework for Audit Officers
Enhancing Professional Capabilities for Effective Auditing
The CBF taskforce has finalized a competency-based framework for audit officers in Bhutan, designed to enhance their professional capabilities and ensure they are better equipped to perform their duties effectively.
Development of the Framework
The CBF taskforce, comprising key stakeholders from the Royal Civil Service Commission (RCSC), the Department of Audits and Good Governance (DAGs), and Domain Experts, has worked tirelessly since September 2020 to develop the framework. The taskforce held a series of workshops, consultative meetings, and validation sessions to ensure the framework meets the needs of the Royal Audit Authority.
Key Components of the Framework
The Competency-Based Framework for Audit Officers outlines key roles, competency areas, key competencies, and behavioral indicators for audit officers. It is designed to help them develop essential skills and behaviors required to perform their duties efficiently and effectively.
Key Roles
Financial Statements Examiner
Value for Money Promoter
Compliance Assessor
Each role requires specific competencies, which are clustered into two competency areas:
- Behavioral Competency: Applicable across all three key roles, focusing on essential skills such as:
- Lead by example
- Engagement and communication
- Professionalism
- Teamwork
- Change management
- Functional Competency: Job-specific, requiring audit officers to exhibit domain knowledge, audit planning, execution, reporting, and other specialized skills.
Behavioral Indicators
The framework includes 47 behavioral indicators that outline the desired behaviors and competencies required at various proficiency levels. These indicators will serve as a tool for evaluating employee performance and guiding training programs.
Implementation and Impact
Key stakeholders attended the final presentation of the framework on March 25, 2021, including the RCSC Commission and Advisory Committee. The CBF taskforce is confident that this framework will enhance the professional capabilities of audit officers and contribute to promoting good governance in Bhutan’s public sector.
The Competency-Based Framework for Audit Officers is expected to be implemented soon, marking a significant milestone in the development of auditing standards in Bhutan.