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
27th PASAI Congress Communiqué
Sustainable audits for sustainable islands PASAI held its 27th Congress in the Republic of Naoero from 25 to 27 August 2026, hosted by the Department of Audit for Naoero. The theme for the Congress was “Sustainable audits for sustainable islands”. In addition to the...
Summary – Thematic Workshop on Peer Review fieldwork – joint event of the CBC Subcommittee on Peer Reviews and EUROSAI Strategic Goal 2
The Thematic Workshop on Peer Review Fieldwork was organized as part of the activities of the CBC Subcommittee on Peer Reviews and EUROSAI Strategic Goal 2. The objective was straightforward: to bring together peer review practitioners and future reviewers to exchange...
CBC Steering Committee sets course for the next phase of capacity building
The INTOSAI Capacity Building Committee (CBC) Steering Committee met virtually on 24–25 June 2026, bringing together representatives from across the INTOSAI community to review progress, strengthen collaboration and guide the committee's strategic priorities for the...
CAROSAI Strategic Plan Approved
The Caribbean Organisation of Supreme Audit Institutions (CAROSAI) provides a clear roadmap for advancing its mandate and strengthening the role of Supreme Audit Institutions across the Caribbean. The CAROSAI Strategic Plan was approved and ratified by the membership...
PASAI blog: Building well-governed Pacific supreme audit institutions
By Sinaroseta Palamo-Iosefo, Program Director, PASAI Supreme audit institutions (SAIs) play a vital role in auditing public resources, strengthening accountability and fostering trust in government. In small island contexts where resources are limited, environments...
Register for the International Competition on IFPP
The International Competition on IFPP – a two-phase online exam (in English) – aims to promote knowledge and the practical application of the IFPP. It is coordinated by our colleagues from SAI Brazil in their capacity as Vice-Chair of the INTOSAI Professional...
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
Professional Trajectories: A New Approach to SAI Capacity Development at TCU
The Federal Court of Accounts of Brazil (TCU) has recently launched a new initiative to enhance the competencies and skills of its auditors. The Professional Trajectories are learning pathways that guide the development of auditors in different areas of expertise,...
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...