Professional SAIs.
Credible results. Public trust.

The Capacity Building Committee is the INTOSAI advocate and custodian for SAI capacity development. We facilitate initiatives in support of SAIs and regions building their capacities and enhancing their capabilities.

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.

Please find CBC documentation and guidance for audit professionalism here

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

The future of flexible working in Supreme Audit Institutions

The future of flexible working in Supreme Audit Institutions

In recent years the CBC has focused on human resource management issues, recognizing that staff are the most crucial asset of a Supreme Audit Institution (SAI). Human resource management encompasses various dimensions aimed at optimizing staff performance and ensuring...

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CBC workstream on P2P cooperation presents: A master class on IDI

CBC workstream on P2P cooperation presents: A master class on IDI

The INTOSAI Development Initiative (IDI) is a body which supports capacity development of supreme audit institutions in most developing countries. It is important for recipients of peer support to know who IDI is; what they do and how they can help you, and how they...

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Recording now available from ACCC webinar with OAG Somalia

Recording now available from ACCC webinar with OAG Somalia

Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Navigating the audit bill process in a challenging context The journey towards establishing this legal framework faced numerous challenges, including political complexities within the...

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Reminder to save-the-date: week of 16-20 September

Reminder to save-the-date: week of 16-20 September

There will be a busy meeting week in Bucharest, Romania, on 16-20 September. The IDC (INTOSAI-Development Cooperation), PFAC (INTOSAI Policy, Finance and Administration Committee), IFAC/MOSAIC and the IRCP (INTOSAI Regional Coordination Platform (arranged by the CBC...

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Strengthening Budget Credibility through External Audit

Strengthening Budget Credibility through External Audit

Webinar series - 1 February, 8 February, 15 February and 11 April, 2024, 8:30 to 10:00 AM EST - DPIDG/UNDESA and the International Budget Partnership (IBP) in collaboration with supreme audit institutions (SAIs) and partners are organizing a webinar series (February...

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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

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