The CBC’s role

The INTOSAI Capacity Building Committee (CBC) is one of four main committees of the International Organisation of Supreme Audit Institutions (INTOSAI).

INTOSAI operates as an umbrella organisation for the external government audit community. It has a membership of approximately 190 Supreme Audit Institutions. INTOSAI is organized into four main committees, divided into Goals 1-4:

1. Professional Standards,
2. Capacity Building,
3. Knowledge Sharing, and
4. Model International Organization.

The Capacity Building Committee works in close cooperation with the  INTOSAI Development Initiative (IDI) as well as the Professional Standards Committee (PSC), the Knowledge Sharing Committee, and the Finance and Administration Committee (FAC). The CBC annually reports to the INTOSAI Governing Board.

INTOSAI is also divided into seven regions (AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS, PASAI), which are also important partners for the CBC.
Every three years the INTOSAI Congress (INCOSAI) assembles, where formal documents from the committees are endorsed and mandates approved. At the XXI INCOSAI in Beijing in 2013, the INTOSAI Capacity Building Committee was given a clear mandate to reform its work and improve efficiency.

Task and mandate of CBC

In giving the CBC a mandate to reform, INCOSAI recognized that the world of capacity building in INTOSAI has moved on substantially since 2004 when the committee was originally formed. We have seen a significant development in the INTOSAI regions’ activity on this arena, the Professional Standards Committee (PSC) has produced a comprehensive set of audit standards in a framework accessible to all INTOSAI members, and the Knowledge Sharing Committee (KSC) has produced an increasing number of guidance resources with substance and focus, the IDI now has a much greater capability and a broader focus on capacity development and INTOSAI has an active formalized structure of engagement with international donors through the INTOSAI-Donor Cooperation.