About ACCC

CBC workstream in support of Auditing in complex and challenging contexts (ACCC)

The CBC will, through this workstream, lead INTOSAI’s efforts to identify what support is needed and good practices to address those needs, adjusted to the preconditions of SAIs auditing in complex and challenging contexts and the organizations supporting them.

Please read article on The 2024 restart of the ACCC workstream

About

SAIs in complex and challenging contexts were initially discussed at the CBC annual meeting in Lima, Peru in 2014, at the initiative of CREFIAF. As a result of those discussions, a small task group was set up to explore the issues and propose a way forward. This resulted in the formation of the workstream, ACCC. The aim of ACCC is to develop different methods and approaches to support public sector auditing in complex and challenging contexts as well as donors and partner organizations supporting development in this area. This may include both awareness raising and knowledge sharing and the provision of more practical advice and guidance. The priorities are based on the experiences of SAIs currently, or previously working in complex and challenging contexts.