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

Peer review as a looking glass

Peer review as a looking glass

by Karol Mitrík, SAO SR president (SAI of Slovakia) The public administrations all across the globe are increasingly challenged by the society and its stakeholders to demonstrate and improve their value for sustainable development. SAIs serve as important pillars of...

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Accountability in a time of crisis

Accountability in a time of crisis

How Supreme Audit Institutions and development partners can learn from previous crises and ensure effective responses to Covid-19 in developing countries. The Covid-19 crisis is global and has massive impact on all countries in areas such as public health, employment,...

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AFROSAI-E Bulletin now available

AFROSAI-E Bulletin now available

The first issue of the AFROSAI-E Bulletin April 2020 is now available, and brings up the Secretariat's strive to continue its support to the AFROSAI-E members in this time of crisis, as well as other topics - enjoy this interesting read! Please find it...

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A word from the CBC Chair

A word from the CBC Chair

Dear CBC members and observers, I trust this communiqué finds you all in good health and positive about us jointly overcoming these very difficult times. I am writing to you with regards to the 2020 CBC-IDSC contiguous meetings scheduled to be held in Jamaica from...

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Coronavirus: How should SAIs respond?

The global coronavirus pandemic is leaving us all stunned. Each day we hear of new countries having to close borders, place citizens under lockdown, and launch major new publicly funded initiatives to ensure businesses survive and people are fed. It is easy to feel...

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A short note in times of Covid-19

A short note in times of Covid-19

Greetings from the CBC leadership and secretariat with hopes that our members and stakeholders are keeping healthy in these times of the Covid-19. Please know that the work of CBC continues (although from home offices) and we will do our utmost to maintain the pace of...

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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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