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The role of CBC


The Capacity Building Committee (CBC) is INTOSAI’s advocate and custodian for SAI capacity development. The CBC leads INTOSAI’s efforts under goal 2, has a role in facilitating coordination and bringing different capacity development contributors together, and assists the Governing Board in implementing INTOSAI’s goals and objectives.  

In addition to its advisory and monitoring role as regards capacity development, the CBC has also established a number of workstreams to support particular areas of capacity development. The CBC also facilitates knowledge-sharing about capacity development, all in line with the CBC Terms of Reference The workstreams all have their own terms of reference which can be found here on the CBC website. 


Goal 2 Operational Planning 

The Goal 2 strategic objectives are put into effect through a joint operational plan and the strategic plans and work plans of each contributing organization. 

INTOSAI’s Strategic Plan for 2023-28 outlines the organization’s mission, vision, values, organizational priorities and strategic goals. The initiatives for achieving INTOSAI’s four strategic goals are outlined in Operational Plans developed by INTOSAI’s four goal committees. The plans are developed in consultation with relevant INTOSAI bodies and can be updated each year to adapt to changing circumstances. You can find the Goal 2 Operational Plan here.

Although, SAIs are fully responsible for their own capacity development. INTOSAI remains committed to supporting SAI capacity development by means of strategic goal 2 and seeks to ensure that each of member SAI benefit from capacity-development initiatives, as relevant to their needs.


Strategic objectives

The strategic objectives of INTOSAI’s Goal 2 are defined in the INTOSAI Strategic Plan (see above) as follows:  

2.1 Promote, facilitate and implement INTOSAI-wide initiatives in support of SAI capacity development needs.  

2.2 Strategically partner, inside and outside INTOSAI, in support of SAI professionalism, auditor professionalization, and SAIs’ ability to sustainably meet future challenges.  

2.3 Share capacity development insights and practices, and facilitate dialogue on capacity development challenges and opportunities 

While each individual SAI has the primary responsibility for identifying and addressing its own capacity development needs based on its strategic and related development plans, INTOSAI seeks to ensure that each INTOSAI member SAI benefits from capacity-development initiatives, as relevant to their needs. 

Goal 2 strategic objectives are to be achieved jointly, through the collaboration of a number of INTOSAI bodies, in addition to the Capacity Building Committee, such as the INTOSAI regional organizations, the INTOSAI Development Initiative and the INTOSAI-Donor Cooperation. Furthermore, INTOSAI members, donors, professional organizations, NGOs and consultants play an important role by supporting both INTOSAI initiatives and SAI-level capacity development initiatives, through financial and human resources. 

To find out more about INTOSAI, please visit



Sustainable CBC operations

Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. The UN Sustainable Development Goals (SDGs), to which all UN members and thus all INTOSAI members subscribe, relate to economic, social and environmental sustainability. The INTOSAI Strategic Plan (see above) includes the SDGs as a crosscutting/organizational priority and in the latest draft states that:
INTOSAI contributes to the achievement of the 2030 Agenda for Sustainable Development. INTOSAI, through its working bodies and Regional Organizations, supports its member SAIs’ efforts to play a key role in promoting and supporting high quality, relevant audits of national initiatives to support the achievement of the 2030 United Nations (UN) Agenda for Sustainable Development. Each SAI has a role in the audit and evaluation of the implementation of the 2030 Agenda through national development plans in their respective countries. INTOSAI encourages its member SAIs to contribute to the follow-up and review of the UN Sustainable Development Goals within the context of each nation’s specific sustainable development efforts and SAIs’ individual mandates.”

Please find the CBC motion on sustainability to the INTOSAI Governing Board, endorsed at INCOSAI in Brazil 2022, here: CBC motion on sustainable INTOSAI operations

Also, please read the CBC blog submission below on a more sustainable CBC:

CBC blog: Striving for a sustainable CBC