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

ASOSAI: Role of SAIs in detecting Fraud and Corruption

ASOSAI: Role of SAIs in detecting Fraud and Corruption

Please find below a series of articles shared by ASOSAI on the role of SAIs in detecting and fighting fraud and corruption. Corruption is a global phenomenon. With globalization of economy pioneered by growth of finance capital and ICT revolution, the issue of fraud...

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Grass can be green on both sides of the fence

They say that grass is always greener on the other side of the fence. In fact, it has always been like that if you come from Finland and you look over the Baltic Sea and see Sweden’s shores. Swedes always tend to beat us in Ice Hockey, they have Abba, and their homes...

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INTOSAI-Donor Cooperation newsletter – Covid-19 Special Edition

INTOSAI-Donor Cooperation newsletter – Covid-19 Special Edition

Cooperation blooms in times of Covid-19 The 2020 spring issue of the IDC Newsletter focuses on the cooperation between different INTOSAI bodies, donors and stakeholders in times of the pandemic, a cooperation that has not slowed down - far from it. Never has the...

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Word from the CBC Chair

Word from the CBC Chair

  Guidance to SAIs in times of crisis  The outbreak of the coronavirus pandemic has resulted in a variety extraordinary responses by our respective governments in order to cope with the global crisis. At the same time supreme audit institutions are grappling how...

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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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