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.
Ideal working environment
Ideal work environment for SAI: Independence, comprehensive mandates, unrestricted information access, freedom to publish reports and follow-up actions.
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Professional standards and guidance
Professional standards guide INTOSAI members, ensuring quality and consistency in public sector audits, enabling SAIs to effectively fulfil roles.
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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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Our News
Stakeholder engagement: The (mostly) free tool all SAIs can use to increase impact and drive independence
By Luke Eaton - Communications Advisor, PASAI (Pacific Association of Supreme Audit Institutions) "More than 30 staff from 20 audit offices attended one of two recent PASAI stakeholder engagement workshops. The numbers are deceptive. What this means in...
Open call for participation: Audit of Donor Funds survey on donor perspectives
The CBC workstream on the Audit of Donor Funds has published an open survey aiming to gather donor perspectives of engagements with SAIs auditing donor funds. We welcome international donors and development partners to participate in the survey and share their...
Updating the PASAI Charter: Leading by example in governance and compliance
By Sarah Markley, Deputy Secretary-General of PASAI and Director, International Engagement, Office of the Auditor-General of New Zealand "Strong institutions do not stand still. They evolve to remain credible, compliant and relevant. The recent update to the...
AFROSAI-E Bulletin no 1 2026 now available
Please find the Bulletin below and read about the upcoming AFROSAI-E Governing Board in Liberia, regional digitalisation, seminars and more. AFROSAI-E Bulletin 1 2026
Graphics on Strategic Stakeholder Engagements
To help strengthen SAIs’ external impact and relevance, the secretariats of the INTOSAI Capacity Building Committee (CBC) and NICO (Network of INTOSAI Communication Officers) have produced a series of graphics on Strategic Stakeholder Engagement. The visuals explain...
INTOSAI Global Survey 2026
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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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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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
Stakeholder engagement: The (mostly) free tool all SAIs can use to increase impact and drive independence
By Luke Eaton - Communications Advisor, PASAI (Pacific Association of Supreme Audit Institutions) "More than 30 staff from 20 audit offices attended one of two recent PASAI stakeholder engagement workshops. The numbers are deceptive. What this means in...
Walking the Path of SAI Indonesia’s Continuous Improvement through Peer Review, IntoSAINT, and SAI PMF
For the Audit Board of the Republic of Indonesia (BPK), improvement has never been a one-time project. It is a journey shaped by challenges, milestones, and the willingness to learn from others. Along the way, INTOSAI’s tools have been our compass. Our first step came...
Performance auditors: are you scientists, artists or the best of both?
By Mike Scott, Program Director, PASAI One of the things that I have always enjoyed and admired most about performance audit as a profession is the range of fantastic people with diverse backgrounds and perspectives that it attracts. People with backgrounds in amazing...
Blog: How a culture’s ‘power distance’ affects auditing
By Luke Eaton, Communications Advisor, PASAI Across the Pacific region the power distance dimension of culture varies. This refers to the relationships between people perceived to have different ‘statuses.’ In places with a low power distance, interactions are usually...
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,...