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
UNDESA webinar: launch of World Public Sector Report 2025
Join the launch of the World Public Sector Report 2025 30 January 2026, at 08.00 am EST. The World Public Sector Report 2025, published by the United Nations Department of Economic and Social Affairs (UNDESA) through its Division for Public Institutions and Digital...
Call for expressions of interest for FIPP (Forum for INTOSAI Professional Pronouncements)
On behalf of the Professional Standards Committee, please find below call for expressions of interest for the Forum for INTOSAI Professional Pronouncements (FIPP). FIPP supports INTOSAI as an international standard setter and drives the continued development of...
Recording available: CBC-IDI spotlight webinar on the revised SAI PMF
🎥 Missed the session? The webinar recording is now available here: SAI PMF Webinar Dec 2025. The Capacity Building Committee (CBC) and the INTOSAI Development Initiative (IDI) continue working together to strengthen SAI capacity and performance worldwide. Over 200...
Season’s greetings and best wishes for a peaceful 2026
The CBC leadership and secretariat will now enjoy a holiday break and be back refreshed in January. We thank our workstreams and all stakeholders for good engagements and progress this year and we look forward to 2026! We wish you all a peaceful holiday season and all...
AFROSAI-E Bulletin no 4 2025
Please find below the fourth edition of the AFROSAI-E Bulletin 2025, with an inspiring opening as follows: "...Shifting global priorities and changes in the donor and political landscape have required agility from institutions across our region. Yet, despite this...
PASAI end-of-year blog and December newsletter
Please enjoy a nice read from two recent publications made available by our colleagues in the PASAI region: INCOSAI and other reflections: The joy of shared experiences and the immeasurable value of in-person connections By Sarah Markley, Deputy Secretary-General of...
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...