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
PASAI integrity webinar – Women of Influence
This event is led by the Office of the Auditor-General of New Zealand but forms part of the advocacy and good governance programme of the Pacific Association of Supreme Audit Institutions (PASAI). It supports PASAI's broader aim to enhance understanding of integrity,...
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...
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 blogspot: Developing Soft Skills to Drive Auditors’ Competence
Competent people are the main driver for success in any professional service, and auditing - whether in public or private sector - is no exception. And while the general definition of competence may be similar across various practices, the technical requirements to...
SAI Kiribati: Our young journey in Human Resources
by Enetty Ted Isopo, Auditor for Human Resources Division, SAI Kiribati I first started working with SAI Kiribati towards the end of 2019, so I was quite new when I was first introduced to the Human Resource (HR) Program in August 2020. I started as a financial...
CBC blog spot: Power distance cultural dimension among auditors
Research in psychology promotes the idea that culture determines the manner in which organizations are structured and managed, the behavior of individuals within these organizations as well as how these individuals think. In the context of audit, auditors’ ability to...
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...
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...
PASAI blog: Improving audit impact with multi-media
Far from everybody gets as excited by numbers, balance sheets, tables and a few pie charts like auditors do. However, we can use multimedia to increase stakeholder engagement with our work and improve audit impact and PASAI has examined the area a bit closer. Enjoy...