1. The Professional of the Future
Ms Tytti Yli-Viikari
Auditor General of Finland
National Audit Office of Finland

2. Main Emerging Issues as seen by the EUROSAI Community
SAI capacity-building will take into account change trends in the SAI audit environment, such as:
Digitalization, technology development, AI and data
Environment and climate, sustainability
Societal changes, aging population, migration
Changes of politics and media, truth and validity
Building partnerships and increasing co-operation
Changes in audit work generally
“Which are the most important emerging issues for SAI work in the 2020’s?” – 190 answers from the September 2018 EUROSAI survey

3. Skills Track for Future Audit Professionals
Changes in working methods and in the stakeholder expectations link to the required competences and skills of future professionals:
Timely, accessible and relevant audit information: foresight skills, flexible planning skills, project skills
Together we are more: team-working skills and multi-policy, multi-methodology know-how
Shared knowledge-base and open access to information both internally and with partners: communication, visualization and service design skills
Shared leadership and coaching: leadership skills
Standards and guidelines are to be updated as the rapidly changing audit practices integrate new technologies and methods -> methodology change

5. SAI organizational structure to support the will to change in order to stay relevant
Human Resource Policy is a core success factor for SAI performance and professional impact.
Focus on change leadership and leadership success factors.
Human Resource Policy should be in line with the overall strategy of the SAI and keyed at supporting work performance, workplace well-being and employee satisfaction while also addressing the competence requirements of a future-proof SAI.

6. Staff assessments and professional development
Employees can be assessed for their performance on a yearly basis. The salary scheme can include a part in relation to the assessment results.
Managers can conduct yearly development discussions and agree on a personal professional development plan with all employees. The personal development plan can comprise of learning targets, learning “on the job” as well as professional courses, diplomas or certifications.
The HR function is to ensure professional development objectives are in line with SAI capacity-building needs.

7. Personal Growth
Team Growth
Institutional Growth

8. In present times, leadership requires change management skills and expert work requires leadership skills.

9. Change Leadership
The Change Curve, adapted to organizational change from 1969 Elisabeth Kubler-Ross illustration. Source:

11. Thank you for your attention.