Purpose: The paper aims to describe the development of an open curriculum framework of external quality auditors (EQAs) education. The study was commissioned by accreditation body JAS-ANZ, with the objective of improving EQA audit performance, resulting in more effective audits that can add value to client organisations. Design/methodology/approach: The key sets of knowledge, skills and attributes that auditors should possess were identified from the literature and an initial survey, and validated through several rounds of experts' opinion using the Delphi technique. The Delphi panel consisted of: top managers; quality practitioners; academicians; quality auditors, consultants and managers; a financial auditor and other managers. Kendall's coefficient of concordance (Kendall's W) was used to measure the level of agreement of the experts' ranking scores. Findings: Panelists believed there is a need for EQAs to be more broadly grounded in certain knowledge, skills, and attributes. The knowledge requirements for EQAs were: audit principles, process and methods; quality management principles, system, and standards; risk management; business process and operations management; applicable legal, regulatory and contractual requirements; strategic planning; and performance measurement. EQAs need strong skills in communication, auditing, people relations, critical thinking, report writing, leadership, coaching and coordination. The attributes considered essential are objectivity, integrity, ethics and professionalism; being observant, perceptive, articulate and confident; having good judgement; being flexible, adaptive, diplomatic, fair and open-minded. Based on these outcomes, the curriculum framework of EQAs was developed. Originality/value: This study highlights the core elements required in a syllabus to prepare EQAs for value-added auditing in the present and future. The educational framework can be adopted by accreditation and certification bodies to evaluate and improve their auditors' audit performance.
