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

Successful CBC-IDI webinar on the revised SAI PMF

Successful CBC-IDI webinar on the revised SAI PMF

The Capacity Building Committee (CBC) and the INTOSAI Development Initiative (IDI) continue working together to strengthen SAI capacity and performance worldwide. Over 200 participants joined the global launch and spotlight webinar session on the revised Supreme Audit...

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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

PASAI blog part 2: Achieving Audit Independence in the Pacific

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,...

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PASAI blog: Achieving Audit Independence in the Pacific

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...

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PASAI blog: Digital Literacy – Relevance to auditors and SAIs

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...

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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...

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Business continuity during crisis

As we reflect on the consequences of the Covid-19 pandemic on our citizens and our staff, the impact on economies around the globe has been dire with organisations having to close as they are unable to continue delivering on their business objectives, taking away many...

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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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