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
Key Take-away Messages From the Subcommittee on Peer Reviews Annual Members Meeting
March 26, 2026 | Ivana Gájová Kopecká | Subcommittee on Peer Reviews Annual Members Meeting #PeerReview #Strategy2026-2028 #GUID #TermsOfReference #GlobalFlyerSurvey #CBC The CBC Subcommittee on Peer Reviews (“the Subcommittee”) held its annual online meeting on March...
A Laddered Competency Framework for SAI Performance Auditors
“Competency frameworks are powerful tools – but only when they are clearly defined, contextually adapted, and embedded into broader organisational systems.” – Jade Quarrell, Assistant DG: Professional Competency Development, IDI This case study, developed by the IDI,...
INTOSAI Journal Special Issue: Supreme Audit Institution Independence
SAI independence and strong institutions are key to ensuring the future of public accountability. As a consequence, SAI independence is a central focus of the INTOSAI Goal 2 Operational Plan. The special issue of IJGA (International Journal of Government Auditing)...
CBC P2P webinar: Complementing Peer Support with Infrastructure – the Saudi Fund for Improved SAI Performance (FISP)
4 March 2026 at 14:00 (GMT): INTOSAI CBC PEER-TO-PEER PROJECT GROUP WEBINAR One of the emerging themes we have heard from the peer-to-peer network is that while providers of peer-to-peer support are well placed to provide technical assistance, they are unable to...
PASAI blog on integrity: Leading by example and testing if we practice what we preach
By Sarah Markley, Deputy Secretary-General of PASAI and Director, International Engagement, Office of the Auditor-General of New Zealand Integrity is one of those words we all agree is important – but living it, embedding it and measuring it inside an...
PASAI integrity webinar – Women of Influence
This event is led by the Office of the Auditor-General of New Zealand but forms part of the advocacy and good governance programme of the Pacific Association of Supreme Audit Institutions (PASAI). It supports PASAI's broader aim to enhance understanding of integrity,...
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
Partnerships provide a pathway for enhanced competence
Government has evolved drastically in recent years becoming more complex with increased and competing needs, despite its limited resources to effectively deliver services to citizens. It therefore has become critical that auditors who provide assurance in this...
Five benefits for SAIs working with their local Professional Accountancy Organization
by Bruce Vivian – Principal, IFAC In many jurisdictions, professional accountancy organizations (PAOs) have developed strong relationships across the public sector—relationships that a Supreme Audit Institution (SAI)...
ISQM implementation enabling focused capacity development
The value and benefits of implementing the International Standard on Quality Management (ISQM 1) In December 2020, the International Auditing and Assurance Standards Board released a new standard for the quality management of audits. The new International Standard on...
CBC blog: Promoting citizen participation and civil society engagement at the global level
by Nelson Shack Yalta, Comptroller General of the Republic of Peru. "Throughout the world, the interaction of Supreme Audit Institutions (SAIs) with citizens and civil society organizations has become an increasingly relevant aspect of their work. In...
Farewell blog by Tiofilusi Tiueti, Director – Technical Support, PASAI
"When you walk into an organisation on your first day and are greeted happily you know your tenure will be a pleasant one. About seven years ago, I was warmly welcomed at the PASAI Secretariat office in Auckland and immediately felt at home with my co-staff and as a...
PASAI blog: The importance of strategic planning and alliances in creating audit impact
By Sinaroseta Palamo-Iosefo, Director – Practice Development, PASAI A mandate that provides supreme audit institutions (SAIs) the discretion to select areas of audit focus is a tremendous responsibility. It deserves proper strategic planning, external consultation and...