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
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Professional standards and guidance
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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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PASAI – Nine Pacific islands develop effective audit plans
"The effective implementation of an overall audit program achieves many audit performance issues, namely coverage, quality, timeliness and impact. It is essential for SAIs to ensure that their audits focus on major government priorities, public interest issues...
Our News
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...
Launch of new AFROSAI-E Strategic Plan 2025-29
“Making a difference in the performance of SAIs” Find the plan here: AFROSAI-E Strategic Plan 2025-2029 AFROSAI-E announces the launch of its Strategic Plan for 2025–2029, a forward-thinking road-map designed to strengthen Supreme Audit Institutions (SAIs)...
A Step Towards Independence – My Journey in the PASAI HR Championship Program
By Ms Selai Managreve, SAI Tuvalu "SAI Tuvalu is on a transformative journey, and achieving independence in recruiting staff is a milestone that underscores our progress. In 2023, I embarked on this journey as a participant in the 18-month long...
Blog: The PASAI HR Champions Program
Strengthening enduring capabilities requires continuous learning and collaboration The SAI Performance Measurement Framework assessments that PASAI conducted under its last strategy, identified that most of the region's developing member SAIs are not...
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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CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
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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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TFIAP
In 2016 the INTOSAI Governing Board established the Task-force on INTOSAI Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in INTOSAI.
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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
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...
CBC blog: Integration of big data in public sector auditing
By Fredrick M. Bobo | Information Systems Audit Manager, AFROSAI-E "The concept of big data has been topical for the last few years. Understandably so because it has been one of the technological trends of the 4th Industrial Revolution (4IR). When it comes to...
CBC blog: Striving for a sustainable CBC
By Johanna Gardmark, Senior International Advisor, Swedish National Audit Office "As we are – hopefully – quickly approaching the end of a multi-year pandemic, it seems like a good time to pause a bit for...