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
Read More
Professional standards and guidance
Read More
Competent people
Core to the audit profession are competent auditors, needing continuous competency development to apply standards in line with their SAI mandate.
Read More
Assessment and ongoing improvement
SAIs should assess and improve compliance with professional standards, measuring holistic performance, ideally via the SAI Performance Measurement Framework.
Read More
Launch of first case study on professionalisation journeys of INTOSAI members
First case study available! Watch the videos on the first in a series of case studies on auditor professionalisation and competence management. In 2022 INTOSAI adopted ISSAI 150, GUIDS 1950 and 1951, and a new CBC HR Management Guide. These documents provide SAIs with...
Our News
Launch of first case study on professionalisation journeys of INTOSAI members
First case study available! Watch the videos on the first in a series of case studies on auditor professionalisation and competence management. In 2022 INTOSAI adopted ISSAI 150, GUIDS 1950 and 1951, and a new CBC HR Management Guide. These documents provide SAIs with...
PASAI integrity webinar series – 2nd webinar
Webinar Series: Building strong national integrity systems in the Pacific region SFO fraud prevention strategies for public organisations: How well does your organisation safeguard against fraud? We hope you will be able to join us for the first of our...
Recording available: ACCC webinar – Going from cash-based to accrual accounting
The CBC workstream on Auditing in Complex and Challenging Contexts (ACCC) was delighted to see so many participants in the webinar! However, for those of you who could not join, please find the recording link below:...
IRCP outcomes report now available
The INTOSAI-Regions Coordination Platform (IRCP) is a forum established to improve coordination and increase cooperation between INTOSAI’s global bodies and the regional organizations, and it has grown into the natural arena for global coordination of SAI capacity...
Online event organised by the Good Governance Academy on November 7th
12th Colloquium: "Enhancing governance and accountability in the public sector" – The Auditor General’s role in delivering independent oversight, fostering transparency, and ensuring the effective stewardship of public resources. This 12th Colloquium will be the...
Successful Restart of the CBC Workstream on Auditing in Complex and Challenging Contexts (ACCC)
In 2015, a pressing need was articulated during the CBC annual meeting in Stockholm to form a dedicated group to address the unique auditing challenges faced by Supreme Audit Institutions (SAIs) operating in what were then termed fragile states. This initiative marked...
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.”
Read More
CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
Read More
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.
Read More
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.
Read More
SubCommittee on Peer Reviews
To find Peer Review Materials (Peer Review Reports, Memorandums of Understanding, etc.) please click below:
Read More
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.
Read More
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.
Read More
IntoSAINT
IntoSAINT is a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs.
Read More
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.
Read More
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.
Read More
TFCP
The goal of the task force is to share good practices of citizen participation and civil society engagement in the work of SAIs…
Read More
Our Blog
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)...
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...