CBC Work Stream in support of SAIs in Fragile States

About the Work Stream

The CBC will, through this work stream, lead INTOSAI’s efforts to identify what support is needed and good practices to address those needs, adjusted to the preconditions of SAIs in fragile situations and the organizations supporting them.

SAIs in fragile contexts were initially discussed at the CBC annual meeting in Lima, Peru in 2014, at the initiative of CREFIAF. As a result of those discussions, a small task group was set up to explore the issues and propose a way forward. That task group has consisted of representatives from the SAIs of the Netherlands, Sierra Leone, the United Kingdom and Sweden, and from the IDI.

The terms of reference was approved by the CBC Steering Committee during the CBC Annual Meeting in Cape Town in October 2016 and endorsed by INCOSAI in Abu Dhabi two months later. The terms of reference is based on experiences by SAIs currently or previously working in states in different levels of fragility, and by donors and partners working with SAIs in such contexts. The experiences have been collected through a selection of interviews and discussions as well as reports and articles.

Terms of Reference ENG

Termes de Référence – Soutien aux ISC en contextes fragiles


Ongoing Activities

The work stream is currently under formation and interested members are invited to contact SAI Sweden through Johanna Gårdmark (johanna.gardmark@riksrevisionen.se).

In order to further inform the work of this work stream, an independent consultant has been procured to review and analyze current experiences, methods and approaches of SAIs, donors and partners in support of SAIs in fragile situations as well as to review and analyze documentation of support of state building and capacity development in fragile situations. Based on this information and other inputs, the consultant will also support the work stream in the development of information, methods, models etc. in support of SAIs in fragile situations based on lessons learned, and in line with the terms of reference for this work stream.

This work is undertaken by David Goldworthy of Development Action Ltd. in the United Kingdom. Mr Goldsworthy’s findings will also form the basis of a synergy session with the INTOSAI-Donor Cooperation regarding SAIs in fragile situations, during the CBC annual meeting in September 2017.


Swedish National Audit Office (lead)

Supreme Audit Office of Afghanistan

Netherlands Court of Audit

Office of the Auditor General of Norway

Audit Service Sierra Leone

National Audit Chamber of Sudan

INTOSAI Development Initiative


Lines of Action/ Work Plan

A review and analysis is under way of current experiences, methods and approaches of SAIs, donors and partners in support of SAIs in fragile situations and in support of state building and capacity development in fragile situations.

According to the terms of reference, the CBC aims to develop different methods and approaches to support SAIs in fragile contexts as well as donors and partner organizations working with them. This may include both awareness raising and knowledge sharing and the provision of more practical advice and guidance.

Outputs may, for example, include:

  • Lessons learned and case studies based on experiences of SAIs and/or their development partners;
  • Good practice guidance for SAIs in fragile situations, their partner SAIs/organizations, INTOSAI regions and donors;
  • Materials and models to support SAIs in identifying first step- and next step-solutions to challenges identified;
  • Development of training for SAI staff and consultants engaged in, or planning to engage in change agent roles with SAIs working in fragile contexts;
  • An open dialogue and sharing of experiences between the SAIs concerned and between their partners and donors, respectively
Minutes of meetings

No formal meetings have taken place for the work stream.


Contact information

For further information, please contact Johanna Gårdmark at the Swedish National Audit Office: johanna.gardmark@riksrevisionen.se



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Missing CBC-IDSC meeting confirmation?

It has come to our attention that not all meeting participants receive their e-mail confirmation after having completed the registration form for the CBC-IDSC Annual Meeting in Washington in September. The information ticked by you in the registration form transfers...