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.
Ideal working environment
Ideal work environment for SAI: Independence, comprehensive mandates, unrestricted information access, freedom to publish reports and follow-up actions.
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Professional standards and guidance
Professional standards guide INTOSAI members, ensuring quality and consistency in public sector audits, enabling SAIs to effectively fulfil roles.
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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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Our News
Invitation to INTOSAI Side Event at the High-Level Political Forum
The INTOSAI General Secretariat is pleased to invite INTOSAI members and stakeholders to the INTOSAI side vent at the High-Level Political Forum (HLPF), titled "Growing competencies and capacities of Supreme Audit Institutions for delivering audit value for the...
Recording now available: ACCC Webinar Series on Artificial Intelligence
16-June 2025 You are welcome to listen to the webinar on the implementation of artificial intelligence in public sector auditing, with speakers from Sweden and Ukraine sharing their experiences using various AI tools for transaction analysis, risk assessment, and...
Recording now available: ISSAI 140 Quality Management for SAIs – in theory and practice
On 21st May 2025, the INTOSAI CBC P2P workstream hosted a webinar on ISSAI 140 – the theory and practice, exploring how this standard can be practically applied to support audit quality and enhance organisational capacity. With insightful contributions from colleagues...
Successful CBC meeting in London
On 5-6 June, the National Audit Office of the United Kingdom hosted the bi-annual in-person meeting of the INTOSAI Capacity Building Committee. More than 70 delegates from 30 countries attended the meeting, representing all INTOSAI regions, goal committees, and a...
ACCC Webinar Series on Artificial Intelligence
You are invited to attend the upcoming webinar on using the Artificial Intelligence in SAIs, taking place on June 17 at 12:00 CET on Zoom. This session will feature colleagues from Ukraine and Sweden, who will share their practical experiences with applying AI in...
Audit of Donor Funds Webinar – recording link and presentation now available
The recent webinar on the audit of donor funds presented key findings from research conducted by the workstream, based on survey responses and interviews with Supreme Audit Institutions (SAIs). The research provided valuable insights into SAIs’ practices in auditing...
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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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.
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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.
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SubCommittee on Peer Reviews
To find Peer Review Materials (Peer Review Reports, Memorandums of Understanding, etc.) please click below:
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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.
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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
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.
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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.
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TFCP
The goal of the task force is to share good practices of citizen participation and civil society engagement in the work of SAIs…
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Our Blog
Opportunities for interregional cooperation
In my work with the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) over the past five years, it has been gratifying to see oversight bodies cooperate more closely. In particular, eLearning courses and coordinated audits involving...
A SAI Mentor’s Commitment to help build SAI Capacity
It is said that to whom much is given, much is expected. This usually comes to mind, whenever I get to think of the opportunities that Supreme Audit Institutions (SAIs) have given to their personnel like sending them to training programs, knowledge sharing...
Retaining Staff
We train them and then they leave! As we implement the ISSAIs, especially the financial audit ISSAIs, we need professional staff but how do we train and re-train them? In one way or other this was a constant refrain in the formal and informal discussions at the recent...
The INTOSAI Journal: new ways of promoting SAI capacity building
The Journal is the official communication and information sharing tool of INTOSAI and is published by the Government Accountability Office--the SAI for the United States. The Journal is translated into its five official languages with the help and in-kind...
No SAI is an island
Haraka haraka haina baraka is a Swahili proverb that directly translated says "Hurry, hurry, has no blessings". This is the English equivalent of the expression “more haste less speed”. If something is important and needs to be done well then it is should not be...
Communicating effectively with audit reports
“The single biggest problem in communication is the illusion that it has taken place.” – George Bernard Shaw When it comes to communication, never have truer words been said. Too often, the act of sending an email, having a conversation or publishing a report, is...