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
INTOSAI CBC Evaluation Survey
The INTOSAI Capacity Building Committee (CBC) is currently carrying out an evaluation of its operations. The evaluation is carried out by Cowater Sweden, but you may also see messages from the company Rights Hand. A survey has been sent out to all INTOSAI members, and...
Published: Draft Good Practices for SAIs and Donors Engaging in the Audit of Donor Funds
The CBC workstream on the Audit of donor funds has published a set of draft good practices for auditing donor-funded activities. The objective of this work is to support SAIs and donors in making well-informed decisions when engaging in the audit of donor funds. These...
P2P Blog on IDI – SAI PMF webinar
The CBC Peer‑to‑Peer workstream held its latest workshop in late October 2025 and wants to share the recording with you. The recording is available on YouTube here: Using SAI PMF to help focus peer to peer support. We invited IDI along for an informal and insightful...
Peer-to-Peer Support: Donor Perspectives on Strengthening Supreme Audit Institutions
The UK National Audit Office (NAO) leads the Capacity Building Committee's peer-to-peer workstream, which promotes collaboration between supreme audit institutions to strengthen capacity through shared experiences and mutual support. In June 2025, the NAO hosted a...
Building stronger SAIs by recognising the value of strategic HR management
In light of the revised and enhanced Human Resource management (HRM) domain of the SAI PMF, adopted at XXV INCOSAI at the end of last year - and recognising that implementation of ISSAI 150 (Competence Management) remains incomplete across many SAIs - the CBC...
IDI reflects on 2025
At the start of a new year, it is always helpful to pause and reflect on the path that led us here. Through 2025, our resilience has been tested through geopolitical and economic uncertainty, a shifting donor landscape, and challenges to the systems we know and...
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
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...
CBC blog: Challenge your perception of what competency looks like this year
By Camilla Fredriksen, Manager (and Gender Champion) Global Foundations Unit, IDI "Recently there was debate in the Norwegian media about a high-profile recruitment. The discourse brought up some outdated perceptions about who is best qualified for a...
CBC Blog: The political in the public – persuading governments to act on audit findings
Parting blog: Our dear friend and long-time colleague, David Goldsworthy, has announced that he is retiring and will no longer support the CBC’s work with SAIs in complex and challenging contexts. We are sorry to see him go and have invited him to write a...
CBC Blogspot: Leave no SAI behind
By Ahmed Ashaybani, General Director of Technical Cooperation, ...
CBC blogspot: Capacity Development Interventions – Some Points to Ponder
By Chandra K. Bhandari, Office of the Auditor General of Nepal (OAGN) Capacity development intervention is one of the most commonly discussed topics on the reform agenda in any organization. Organizational strategists, consultants and development partners always cite...