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.
for audit professionalism here
Ideal working environment
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Professional standards and guidance
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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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ONLINE NOW: Join Somalia’s journey towards a modern and independent audit law
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Save the date: Tuesday 20 February at 11.00-12.30 am CET Navigating the audit bill process in a challenging context Please join us for this interesting CBC/ACCC webinar where...
Our News
Save-the-date 27 September: ACCC webinar – “A virtual visit to SAI Ukraine”
Join CBC for this special event, arranged by the workstream ACCC (Auditing in Complex and Challenging Contexts) in close cooperation with SAI Ukraine (Accounting Chamber of Ukraine - ACU). Date: Wednesday 27 September, 2023. Time: 10.00 am CET. Please find the details...
PASAI blog: Partnership is pivotal to SAI capacity building
By Sinaroseta Palamo-Iosefo, Director Practice Development, PASAI Last month, I had the privilege of attending the INTOSAI Capacity Building Committee (CBC) Annual Meeting in Kingston, Jamaica. Other meetings held jointly with the CBC meeting were the INTOSAI Donor...
IFAC interview series: Meet CBC chair Ms Tsakani Maluleke, Auditor General of South Africa
n the spring of 2023 IFAC launched a series of interviews featuring inspirational women with diverse roles and backgrounds who all have one thing in common: their accountancy education has contributed to their accomplishments. The July edition is dedicated to...
IBP/UNDESA handbook launching event
Handbook on SAIs’ contribution to strengthening budget credibility through external audits Launching event (virtual) The International Budget Partnership (IBP) and the Division for Public Institutions and Digital Government of the United Nations Department for...
AFROSAI-E Bulletin no. 3 of 2023
We are happy to share the latest bulletin of the AFROSAI-E region. Please find it below. AFROSAI-E Bulletin 3 of 2023
Post-meeting documentation from Jamaica now available
With great thanks for all wonderful engagements and valuable input at the contiguous IDC-CBC-IFAC/MOSAIC meeting in Jamaica in June - please find below the post-meeting documentation from the CBC part of the event....
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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CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
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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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TFIAP
In 2016 the INTOSAI Governing Board established the Task-force on INTOSAI Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in INTOSAI.
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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
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...
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,...
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...
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...
Embracing blended learning as our new normal
E-learning is by no means a new concept. In fact, computer-based learning programmes have been around for over 60 years. But it was the introduction of the internet in the late 20th century, that really enabled e-learning to thrive. In the AFROSAI-E region, e-learning...