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

PASAI’s special August newsletter – all-female issue

PASAI’s special August newsletter – all-female issue

Every article in PASAIs special August newsletter is either contributed by or features women from SAIs and beyond. As they lead change and positive shifts around the PASAI region and across each of PASAI’s strategic priorities, they are empowering other girls and...

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EUROSAI Operational Plan is in effect

EUROSAI Operational Plan is in effect

Regarded as the key tool for the successful implementation of the EUROSAI Strategic Plan (ESP) 2017-2023, the operational plan was approved and brought into force by the 49th EUROSAI Governing Board (GB) Meeting held in Gdansk/Poland, 14-15 March 2018. The ESP...

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CBC Chair participates in UNDESA/IDI meeting in New York

CBC Chair participates in UNDESA/IDI meeting in New York

On 19-20 July in New York, Mr Kimi Makwetu, Chair of the INTOSAI Capacity Building Committee, participated in a meeting on “SAI Contributions to the 2030 Agenda and the Sustainable Development Goals” . The meeting was jointly organised by the United Nations Department...

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The SAI audit professional: subject matter expert or generalist?

As SAIs we aim to influence the management of public funds to ensure they impact the lives of citizens. What does this mean for the profile of an audit professional? What should they know and what should they be able to do? I began my career working on...

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Complete Kuwait meeting documentation now available

Complete Kuwait meeting documentation now available

The meeting documentation for the CBC annual meeting is now available on the website. Please see under Annual Meetings/Pre-meeting documentation - or here: https://www.intosaicbc.org/pre-meeting-documentation/. For Steering Committee members, please see under Annual...

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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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