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 Global Survey 2026
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...
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...