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.
Please find CBC documentation and guidance
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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Call for nominations to the Kimi Makwetu award for Excellence in Capacity Building
The INTOSAI Policy, Finance and Administration Committee (PFAC) has opened the nomination process...
Our News
Reflections at end of term
At the end of his seven year term as Controller and Auditor-General of New Zealand, John Ryan shared his reflections, based on both his role as Auditor General and as Secretary General of PASAI. PASAI has also published a paper, covering many of the same topics as the...
Call for nominations to the Kimi Makwetu award for Excellence in Capacity Building
The INTOSAI Policy, Finance and Administration Committee (PFAC) has opened the nomination process for the Kimi Makwetu Excellence in Capacity Building Award. All INTOSAI members and stakeholders are encouraged to nominate Supreme Audit Institutions (SAIs) or INTOSAI...
Invitation to INTOSAI Side Event at the High-Level Political Forum
The INTOSAI General Secretariat is pleased to invite INTOSAI members and stakeholders to the INTOSAI side vent at the High-Level Political Forum (HLPF), titled "Growing competencies and capacities of Supreme Audit Institutions for delivering audit value for the...
Recording now available: ACCC Webinar Series on Artificial Intelligence
16-June 2025 You are welcome to listen to the webinar on the implementation of artificial intelligence in public sector auditing, with speakers from Sweden and Ukraine sharing their experiences using various AI tools for transaction analysis, risk assessment, and...
Recording now available: ISSAI 140 Quality Management for SAIs – in theory and practice
On 21st May 2025, the INTOSAI CBC P2P workstream hosted a webinar on ISSAI 140 – the theory and practice, exploring how this standard can be practically applied to support audit quality and enhance organisational capacity. With insightful contributions from colleagues...
Successful CBC meeting in London
On 5-6 June, the National Audit Office of the United Kingdom hosted the bi-annual in-person meeting of the INTOSAI Capacity Building Committee. More than 70 delegates from 30 countries attended the meeting, representing all INTOSAI regions, goal committees, and a...
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
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,...
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)...