Professional SAIs.
Credible results. Public trust.

The Capacity Building Committee is the INTOSAI advocate and custodian for SAI capacity development. We facilitate initiatives in support of SAIs and regions building their capacities and enhancing their capabilities.

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

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

AFROSAI-E Bulletin 7 and 8 available

AFROSAI-E Bulletin 7 and 8 available

Please find below the two latest issues of the AFROSAI-E Bulletin. You will find interesting stories covering: Elevation of SAIs Seminar SAIs in challenging contexts poised for greater performance Survey on impact of COVID-19 on SAI independence Reminder: Using...

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Leading in the pandemic: PASAI blog on leadership

Leading in the pandemic: PASAI blog on leadership

Leading in the pandemic: creating clarity, building resilience and charting a clear direction The COVID-19 pandemic poses unprecedented challenges to leaders of public and private sector organisations. The pandemic has required a swift leadership response to allow...

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ARABOSAI: Cooperative audit on Solid waste management and recycling

ARABOSAI: Cooperative audit on Solid waste management and recycling

Waste management is crucial for all countries around the world. It serves to find an effective and efficient system for mitigating any potential environmental risks resulting from the increasing amounts of different types of waste. In this context, the SAIs are keen...

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ACCC webinar summary and recording available now

ACCC webinar summary and recording available now

On 1 July the CBC workstream on Auditing in Complex and Challenging Contexts (ACCC) hosted a webinar on the theme "Gaining and safeguarding independence". In this webinar, we heard from Freddy Ndjemba, Benjamin Fuentes and Marte Briseid from IDI about the recent work...

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Winners of The Prize 2021 – SAI The Gambia:

Winners of The Prize 2021 – SAI The Gambia:

Capacity Building in public sector auditing - The Journey to the Win This is a collaborative article by the The Gambia National Audit Office’s Performance Audit Unit Staff, winners of The Prize 2020. In a little over  five years, The Gambia National Audit Office has...

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SAI-civil society engagement framework now available

SAI-civil society engagement framework now available

At a global webinar of the CBC in June 2020 attendees from across all regions of INTOSAI confirmed the need for guidance on SAI engagement with civil society given the global recognition of civil society as a key actor and engagement partner in government, in...

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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

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