Public Auditors' Professionalization at International Level

Abstract

The argument for professionalization in any field is simple: it connects practitioners from a particular field and aims to ensure that the users of professional services in that field can be confident that they are offered to the appropriate standards.This article aims to analyze the concept of "professionalization of public sector auditors", a new concept recently introduced at the level of the international public audit community. Also, during the paper, the different practices used by the supreme audit institutions regarding the professionalization of their specialized personnel (public auditors) and the INTOSAI proposals on this issue will be addressed.