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

Hold-the-date: CBC steering committee meeting

Hold-the-date: CBC steering committee meeting

29 September 2021 All CBC steering committee members are welcome to hold the date for this year's CBC steering committee meeting! The meeting will take place on 29 September 13.00-15.00 CET and will have the same format as in 2020. The meeting documents will be made...

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Evaluation of implementation of SAI PMF Strategy

Evaluation of implementation of SAI PMF Strategy

The SAI Performance Measurement Framework (SAI PMF) strategy (2017-2022) is due to be evaluated to take stock of achievements and shortcomings of the current strategy to provide the basis for a revised strategy for 2023-2028. The evaluation will identify lessons...

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PASAI blog part 2: Achieving Audit Independence in the Pacific

PASAI blog part 2: Achieving Audit Independence in the Pacific

As previously promised, please find the second PASAI blog, on the topic: Achieving Audit Independence in the Pacific - Part 2. This blog post is the second in a series of two exploring the concept of audit independence and its role in promoting transparency,...

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PASAI blog: Achieving Audit Independence in the Pacific

PASAI blog: Achieving Audit Independence in the Pacific

We are pleased to share the latest blog from PASAI, on the topic: Achieving Audit Independence in the Pacific - part 1.  This blog is the first in a series of two blogs to provide public auditors with an introduction to the concept of audit independence. It also...

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SAI PMF introduces new website and guidance material

SAI PMF introduces new website and guidance material

The SAI PMF Team within IDI, under the strategic lead of CBC is continuously working on improving the quality of support given on SAI PMF. The CBC and IDI are therefore happy to share some recent updates, including an overview of new and improved guidance material...

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Strengthening SAI capacity to safeguard natural resource governance

Strengthening SAI capacity to safeguard natural resource governance

About 3.5 billion people live in countries rich in oil, gas or minerals. With good governance and transparent management, the revenues from extractive industries can have an impact on reducing poverty and boosting shared prosperity, while respecting community needs...

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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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