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

PASAI blog: Digital Literacy – Relevance to auditors and SAIs

PASAI blog: Digital Literacy – Relevance to auditors and SAIs

Supreme Audit Institutions are operating in an increasingly digital environment. COVID-19 has sped up the adoption of digital technologies by several years and it is expected that these changes are here to stay. Keeping up-to-date with the digital transformation of...

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Covid-19 pandemic: what is the role of supreme audit institutions?

Covid-19 pandemic: what is the role of supreme audit institutions?

The Covid-19 pandemic has led to the contraction of global economies and the paralysis of most public and private sectors, except for several vital activities such as health, security, and defense. Governments face the difficult task of maintaining citizens’ health...

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Officially launched: The 2020 Global Survey for SAIs

Officially launched: The 2020 Global Survey for SAIs

Please find below the 2020 Global Survey for SAIs launched by the IDI Global Foundations Unit/INTOSAI Global Survey Committee. The survey was launched in English, French, Spanish and Arabic and you will find all versions available below. The deadline for responding to...

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Homage to Kimi Makwetu, CBC Chair 2013-2020

"The INTOSAI community right now suffers from a void that will be hard to fill. Kimi Makwetu, Auditor General of South Africa and CBC Chair, a great personality and leader - has left us. Further; a husband, father, colleague, and friend. Many fine components in one...

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Occasional paper on The future-relevant value-adding auditor

Occasional paper on The future-relevant value-adding auditor

In a world that is constantly changing and with more and more expected from the public sector audit profession, the CBC has produced an occasional paper on The future-relevant value-adding auditor in the context of the CBC workstream for Guides and Occasional Papers....

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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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