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 blog: Independence – A privilege to be exercised wisely

PASAI blog: Independence – A privilege to be exercised wisely

Below, please find a blog written by Andrew Greaves, Auditor-General, Victorian Auditor-General’s Office. "Independence sits at the heart of our work as supreme audit institutions (SAIs). It is the foundation of our credibility and the reason our insights are trusted...

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CBC activities at INCOSAI

CBC activities at INCOSAI

Please find below the activities of the INTOSAI Capacity Building Committee (CBC) at INCOSAI in Sharm-el-Sheikh, 27-31 October. 27 October at 10.10-11.10 in room "Sinai": CBC meeting All CBC workstreams will give an update on their main contribution to INTOSAI in the...

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AFROSAI-E Bulletin on outcomes of Technical Conference

AFROSAI-E Bulletin on outcomes of Technical Conference

The 20th AFROSAI-E Technical Conference concluded on a high note, marking two decades of regional collaboration, innovation, and learning among Supreme Audit Institutions (SAIs) in Africa. Held as a hybrid event, the conference brought together over 50 participants in...

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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

Making the connection

One session of the latest annual meeting of the INTOSAI Capacity Building Committee was dedicated to presenting examples of peer-to-peer co-operation. Together with Albanian colleagues, we, the Polish SAI, presented the development of the very good working relations...

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Strategic Management requires Ownership for Sustainability

One of the fundamental areas where Supreme Audit Institutions (SAIs) in the Pacific region require support is in the development of effective strategic plans, that the SAIs will then implement and report on. This need was met with the timely request from the INTOSAI...

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Benefits of co-operating with peers

When I first started my work at the Supreme Audit Institution of Palestine, one challenge was how to start co-operating with international peers so that we could use our shared knowledge and experience to increase our productivity and the quality of our...

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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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