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 reported to the 77th INTOSAI Governing Board
The 77th INTOSAI Governing Board took place in Vienna on 19-22 November, where the CBC chair Ms Tsakani Maluleke presented the CBC report for 2023. The report gives an overview of the CBC commendable accomplishments, and the CBC was also given a grant to...
Our News
CBC reported to the 77th INTOSAI Governing Board
The 77th INTOSAI Governing Board took place in Vienna on 19-22 November, where the CBC chair Ms Tsakani Maluleke presented the CBC report for 2023. The report gives an overview of the CBC commendable accomplishments, and the CBC was also given a grant to...
AFROSAI-E Bulletin “Move 2023” issue now available
Please find below the AFROSAI-E Technical Conference issue of the Bulletin. Read about this year's technical conference on a constantly changing, evolving, and advancing world, where staying ahead of the curve is essential. This is why the main theme of the conference...
PASAI develops its first Competency Framework
While international frameworks were available, there was still a need for a framework that reflected the learning and development requirements of the Pacific region and was tailored to that context (including existing capacity, job descriptions and resourcing...
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...
e-SAI PMF application available to support SAIs
e-SAI PMF is an online application that will support SAIs and SAI PMF assessors to conduct rapid, high-quality, and efficient assessments through all the key stages of an assessment process. E-SAI PMF is currently available in English, Spanish and French. To learn...
ACCC webinar recording available: Visit to SAI Ukraine
In a very strong and moving ACCC event our colleagues at the Accounting Chamber of Ukraine (ACU) shared how they manage to stay strong and maintain their work operations and everyday life through the extremely challenging times of an ongoing war. The webinar received...
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
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Regional Forum For Capacity Development
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SubCommittee on Peer Reviews
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TFIAP
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ACCC
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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
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Subcommittee on Cooperative Audits
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TFCP
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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...