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.
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 end-of-year blog and December newsletter
Please enjoy a nice read from two recent publications made available by our colleagues in the PASAI region: INCOSAI and other reflections: The joy of shared experiences and the immeasurable value of in-person connections By Sarah Markley, Deputy Secretary-General of...
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...
CBC-IDI webinar: Unveiling the 2025 SAI PMF – A Stronger Pathway to SAI Excellence
The recently endorsed 2025 version of the SAI Performance Measurement Framework (SAI PMF) will be unpacked during a CBC–IDI webinar on Thursday 4 December (Eastern Hemisphere at 08:00 CET, and Western Hemisphere at 15:00 CET) – please register here:...
From Auditors to Instructors: GAO’s Winning Approach to Professional Growth
The GAO (U.S. Government Accountability Office) Adjunct Faculty Program is a strong example of how an SAI can build a sustainable “Leaders Teach” model that strengthens professional competence and organizational learning. Over 20 years, GAO has grown this program into...
Strengthening Supreme Audit Institutions: CBC reports on key outcomes to XXV INCOSAI Congress
At the XXV INCOSAI Congress in Egypt (2025), the Capacity Building Committee (CBC) presented its report on progress made in advancing Goal 2 of the INTOSAI Strategic Plan—capacity development for Supreme Audit Institutions (SAIs). CBC Chair Ms Tsakani Maluleke and...
INTOSAI Focus on Strengthening SAI Capacity: Progress and Future Directions under Goal 2
The Goal 2 Operational Plan, approved by INCOSAI in 2022, serves as a strategic framework for enhancing the development and professionalism of Supreme Audit Institutions (SAIs) worldwide. With a focus on practical, sustainable, and forward-looking capacity...
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
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...
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...
Capacity Building should be an integral part of any SAI’s strategy
Supreme Audit Institutions (SAIs) rightly continue to face high expectations in their work of holding governments accountable for their stewardship of public funds, ensuring governments’ integrity and transparency, as well as providing value-adding recommendations to...
Bridge the gap with plain language
Words are singularly the most powerful force available to humanity, a lesson I learnt from a recent peer-to-peer cooperation between my SAI and the Swedish National Audit Office (SNAO) on plain language. It was my first introduction to understanding how words - so...
Implementing Data Analytics: Critical Success Factors
The biennial UN/INTOSAI Symposia provide opportunities for capacity building for Supreme Audit Institutions (SAIs) through exchange of subject-specific experiences and information in all relevant fields of public sector auditing. The 24th Symposium, held in Vienna,...
Applying the ISSAIs and closing the circle
The Professional Standards Committee (PSC) recently carried out a large consultation with Supreme Audit Institutions (SAIs) worldwide as part of the planning for the Strategic Development Plan 2020-2025 (SDP). The SDP was created in 2016 to provide the general...