EDUCAT I ON , TRA I N I NG
AND PROFESS I ONAL DEVELOPMENT
Reflections on being a profession
The IRBA presented its information sessions nationally in
August and September. The theme was “responding to a
changing environment”. The sessions provided numerous
examples of how the environment in which auditors work is
changing and the IRBA challenged auditors to respond to this
by staying up-to-date and remaining competent for the work
that they undertake.
However, remaining up-to-date and relevant is only one
aspect. Reflecting on what defines a profession becomes
even more important when we consider the role that the
auditing profession will play in the development and
determination of professional competence in the Audit
Development Programme (ADP).
This led me to think about what characterises a profession. In
my search for answers I came across a list of characteristics
developed by Bob Kizlik (see below). The list reminded me
that a profession is made up of much more than just
knowledge and skills. It is also defined by attitudes, values and
ethics. Also, a profession's public regard is largely determined
by its perceived value and trustworthiness.
In a survey conducted by GFK (Gesellschoft Fur
Konsumforschung) – titled Trust in Professions 2014 – South
Africa ranked as the country most trusting of its professions,
with doctors as the most trusted and politicians the least.
Unfortunately, auditors were not featured as a category on the
survey so it is difficult to know the level of trust given to the
auditing profession. However, I encourage you to reflect on the
characteristics below and determine if you, your firm and the
professionmake the grade.
Characteristics
1. Professions are occupationally related social institutions established andmaintained as ameans of providing
essential services to the individual and the society.
2. Each profession is concerned with an identified area of need or function.
3. The profession collectively, and the professional individually, possesses a body of knowledge and a repertoire
of behaviours and skills (professional culture) needed in the practice of the profession.
4. Members of the profession are involved in decision-making in the service of the client. These decisions are
made in accordance with themost valid knowledge available, against a background of principles and theories,
and within the context of possible impact on other related conditions or decisions.
5. The profession is based on one or more undergirding disciplines fromwhich it builds its own applied
knowledge and skills.
6. The profession is organised into one or more professional/regulatory associations, which, within broad limits
of social accountability, are granted autonomy in control of the actual work of the profession and the conditions
that surround it (admissions, educational standards, examination and licensing, career line, ethical and
performance standards, professional discipline).
7. The profession has agreed-upon performance standards for admission and continuance within it.
8. Preparation for and induction into the profession is provided through a protracted preparation programme,
usually at a university and on-the-job.
9. There is a high level of public trust and confidence in the profession and in individual practitioners, based upon
the profession's demonstrated capacity to provide servicemarkedly beyond that which would otherwise be
available.
10. Individual practitioners are characterised by a strong servicemotivation and lifetime commitment to
competence.
11. The professional accepts responsibility in the name of his or her profession and is accountable
through his or her profession to the society.
Yes/No
So, do you think the RAprofessionmakes the grade?
Laine Katzin
Director: Education, Training and
Professional Development
Telephone: (087) 940-8800
Fax:
(087) 940-8875
E-mail:
4
Issue 31 July - September 2015
