Professional SAIs. Credible results. Public trust.
The Capacity Building Committee is the INTOSAI advocate and custodian for SAI capacity development.
We facilitate initiatives in support of SAIs and regions building their capacities and enhancing their capabilities.
Ensuring professionalism of SAIs
To optimize the performance of, and trust in, public auditing, SAIs must focus on continuous improvement, competent personnel, professional standards, and ideal work environments. These pillars foster excellence and empower SAIs in fulfilling their mandates.
for audit professionalism here
Ideal working environment
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Professional standards and guidance
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Competent people
Core to the audit profession are competent auditors, needing continuous competency development to apply standards in line with their SAI mandate.
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Assessment and ongoing improvement
SAIs should assess and improve compliance with professional standards, measuring holistic performance, ideally via the SAI Performance Measurement Framework.
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CBC workstream on P2P cooperation presents: A master class on IDI
The INTOSAI Development Initiative (IDI) is a body which supports capacity development of supreme audit institutions in most developing countries. It is important for recipients of peer support to know who IDI is; what they do and how they can help you, and how they...
Our News
CBC workstream on P2P cooperation presents: A master class on IDI
The INTOSAI Development Initiative (IDI) is a body which supports capacity development of supreme audit institutions in most developing countries. It is important for recipients of peer support to know who IDI is; what they do and how they can help you, and how they...
Recording now available from ACCC webinar with OAG Somalia
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Navigating the audit bill process in a challenging context The journey towards establishing this legal framework faced numerous challenges, including political complexities within the...
Reminder to save-the-date: week of 16-20 September
There will be a busy meeting week in Bucharest, Romania, on 16-20 September. The IDC (INTOSAI-Development Cooperation), PFAC (INTOSAI Policy, Finance and Administration Committee), IFAC/MOSAIC and the IRCP (INTOSAI Regional Coordination Platform (arranged by the CBC...
ONLINE NOW: Join Somalia’s journey towards a modern and independent audit law
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Save the date: Tuesday 20 February at 11.00-12.30 am CET Navigating the audit bill process in a challenging context Please join us for this interesting CBC/ACCC webinar where...
Strengthening Budget Credibility through External Audit
Webinar series - 1 February, 8 February, 15 February and 11 April, 2024, 8:30 to 10:00 AM EST - DPIDG/UNDESA and the International Budget Partnership (IBP) in collaboration with supreme audit institutions (SAIs) and partners are organizing a webinar series (February...
PASAI blog: Challenges faced by our SAIs and SIDS in ensuring audit quality
Supreme audit institutions (SAIs) in small island developing states (SIDS) face unique challenges in capacity to adhere to international standards. A major factor is the small pool of qualified and experienced supervisors to provide a robust system of quality controls...
Our Workstreams
Each workstream uniquely contributes to enhancing public sector auditing. Explore their roles in capacity building, upholding professional standards, and innovating for public administration improvement.
Audit of Donor Funds
The workstream supports CBC’s strategic objective 2.5: “Engage strategically with the wider international development community in the interest of SAI capacity development.”
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CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
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Peer-To-Peer Cooperation
Peer-to-peer cooperation is the preferred mode of capacity development for a majority of SAIs. Long term peer-to-peer partnerships between SAIs build on common experiences, missions and identity.
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Regional Forum For Capacity Development
It is CBCs ambition to create a space for exchange of ideas about current strategic issues affecting regional organizations, and explore workable solutions, involving all relevant stakeholders.
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SubCommittee on Peer Reviews
To find Peer Review Materials (Peer Review Reports, Memorandums of Understanding, etc.) please click below:
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TFIAP
In 2016 the INTOSAI Governing Board established the Task-force on INTOSAI Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in INTOSAI.
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ACCC
The aim of ACCC is to develop different methods to support public sector auditing in complex and challenging contexts as well as donors and partner organizations supporting development in this area.
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IntoSAINT
IntoSAINT is a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs.
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SAI PMF
The SAI PMF enables SAIs to sustainably improve their performance and impact, thereby contributing to the INTOSAI’s mission of fostering continuous improvement in SAI performance.
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Subcommittee on Cooperative Audits
The Subcommittee on Cooperative Audits, known before as Subcommittee 2: Develop advisory and consultant services, was created in 2006 under the scope of the Capacity Building Committee of INTOSAI.
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TFCP
The goal of the task force is to share good practices of citizen participation and civil society engagement in the work of SAIs…
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Our Blog
JAMP: Citizen Oversight & Technology adding value to the PFM chain
By Jeanette A Calder, Executive Director, Jamaica Accountability Meter Portal (JAMP) "Citizens are not only citizens, but they are also shared owners of all public resources, assets and liabilities. They are not mere taxpayers but contributors to the...
Professional Trajectories: A New Approach to SAI Capacity Development at TCU
The Federal Court of Accounts of Brazil (TCU) has recently launched a new initiative to enhance the competencies and skills of its auditors. The Professional Trajectories are learning pathways that guide the development of auditors in different areas of expertise,...
Partnerships provide a pathway for enhanced competence
Government has evolved drastically in recent years becoming more complex with increased and competing needs, despite its limited resources to effectively deliver services to citizens. It therefore has become critical that auditors who provide assurance in this...
Five benefits for SAIs working with their local Professional Accountancy Organization
by Bruce Vivian – Principal, IFAC In many jurisdictions, professional accountancy organizations (PAOs) have developed strong relationships across the public sector—relationships that a Supreme Audit Institution (SAI)...
ISQM implementation enabling focused capacity development
The value and benefits of implementing the International Standard on Quality Management (ISQM 1) In December 2020, the International Auditing and Assurance Standards Board released a new standard for the quality management of audits. The new International Standard on...
CBC blog: Promoting citizen participation and civil society engagement at the global level
by Nelson Shack Yalta, Comptroller General of the Republic of Peru. "Throughout the world, the interaction of Supreme Audit Institutions (SAIs) with citizens and civil society organizations has become an increasingly relevant aspect of their work. In...