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
ACCC AI webinar – recording link and summary now available
Joakim Hveem and Hazim Sabanovic of the Swedish National Audit Office discussed the rapid development and integration of artificial intelligence into daily life, with a focus on the current hot topics in AI and its historical context. They also explored the use of AI...
Performance auditors: are you scientists, artists or the best of both?
By Mike Scott, Program Director, PASAI One of the things that I have always enjoyed and admired most about performance audit as a profession is the range of fantastic people with diverse backgrounds and perspectives that it attracts. People with backgrounds in amazing...
ACCC webinar – Artificial Intelligence and its implications on public audit
Artificial intelligence offers significant benefits for public sector audit – like enhanced efficiency, improved accuracy, and the ability to analyze large datasets quickly. However, the use of AI also comes with potential risks, such as biases in data, the...
INTOSAI Journal publishes Farewell word by former CBC vice chair Ms Helena Lindberg
The Role of Supreme Audit Institutions in a Changing World "The journey of being an Auditor General is one of continuous learning and adaptation. We encounter an ever-changing landscape of challenges and opportunities. However, with a clear vision,...
Webinar series – Building strong national integrity systems in the Pacific region
Harnessing the power of women to improve accountability and integrity - an International Women’s Day 2025 themed discussion. The theme for International Women’s Day 2025 is “Accelerate action”. Our webinar will seek to celebrate and share achievements and to encourage...
Invitation to comment on revised SAI PMF
The SAI Performance Measurement Framework (SAI PMF) is an international framework for assessment of a SAI’s performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices. The SAI PMF was adopted by...
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
Leadership Development – A Prerequisite for Sustainable Capacity Building
Capacity building has occupied the centre stage in the INTOSAI arena for many years and will continue to do so for the foreseeable future. Over the years, the INTOSAI community has produced numerous guidelines, frameworks and best practices designed to help SAIs...
The influence of climate change and the challenges created for small islands SAIs
When Tropical Cyclone Winston hovered around the Pacific south-seas in late February 2016, it reaffirmed the reality of impact that natural disasters have and the destructive effect of climate change that will continue to affect the Pacific region. As a Category 5...
Expanding I – Leadership Development
During the IDI's Global Leadership Symposium in Shimla, India, last November the participants consisted of SAI young leaders - and SAI experienced leaders from different INTOSAI regions attending the meeting. Ms Archana Shirsat, Deputy Director General & Head of...
Business: the neglected stakeholder
Much has been made in recent years of the need for Supreme Audit Institutions (SAIs) to engage with our key stakeholders. We need to reach outside our organisations to make sure that we learn: what the concerns of citizens are; where government services are...