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

Welcome to join next ACCC webinar 18 March, led by SAI Somalia

Welcome to join next ACCC webinar 18 March, led by SAI Somalia

OAG Somalia’s historic financial and compliance audits: First hand experiences of delivering audits in complex and challenging contexts 18 March 2020, at 2 pm Somalia time. In 2019 the Office of the Auditor General of Somalia for the first time audited the financial...

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New open learning platform now available to INTOSAI community

New open learning platform now available to INTOSAI community

ECAdemy, the new open learning platform of the European Court of Auditors (ECA), is now operational and available to the INTOSAI community ECAdemy comes in response to several requests from SAIs and other organisations that are interested in e-learning opportunities....

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ACCC workshop in Kuala Lumpur

ACCC workshop in Kuala Lumpur

On December 12-13, the Swedish National Audit Office (SNAO) organized a workshop for supreme audit insitiutions in complex and chllenging contexts. The workshop took place back-to-back with a conference held by IFAC (International Federation of Accountants) in Kuala...

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Success factors for applying what has been learned?

In October 2019 I attended AFROSAI-E’s Technical Update in Cape Town, a knowledge sharing- and networking event for the English-speaking countries of the African region, with close to 180 participants. The event offered the participants guidance on new technical...

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ACCC Tunis workshop report available

ACCC Tunis workshop report available

On 17 and 18 October 2019, the INTOSAI Capacity Building Committee’s workstream on Auditing in complex and challenging contexts (ACCC) convened a meeting for a small group of SAIs from the ARABOSAI region to share experiences and to explore opportunities for a...

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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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