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
Accountability amid capability gaps in Pacific SAIs
In this blog, PASAI Program Director Susana Laulu explores the challenge of a shortage of skilled professionals in auditing in the region, what is driving the shortage and what PASAI is doing about it. She concludes on a hopeful note: “Together, we can invest in...
Peer Reviews in 2025: Strengthening Audit Excellence Ahead of INCOSAI
Written by Eva Rybarova, Supreme Audit Office of the Slovak Republic In 2025, the INTOSAI Subcommittee on Peer Reviews—chaired by the Supreme Audit Office (SAO) of the Slovak Republic—has been actively advancing its mission to promote voluntary peer reviews as...
AFROSAI-E Bulletin no. 2 of 2025
Please find Bulletin no 2 from AFROSAI-E below. Among other things, the bulletin highlights the updated learning platform offered by AFROSAI-E, the upcoming technical conference, the graduation of the first cohort of AFROSAI-E senior leaders who have successfully...
INTOSAI Journal Photos from 2025 CBC-IDC Meetings in London
The INTOSAI Journal has generously shared the photos from the 2025 INTOSAI Capacity Building Committee (CBC) meeting in London. To access the photos, visit: CBC Meeting: https://photos.app.goo.gl/MefKrydM4yW1Gqf66 From this page, you should be able to download the...
Extension of deadline for nominations for the Kimi Makwetu award
The INTOSAI Policy, Finance and Administration Committee (PFAC) has extended the deadline for nominations for the Kimi Makwetu Excellence in Capacity Building Award to Friday, August 1st. All INTOSAI members and stakeholders are encouraged to make nominations...
CBC meeting at INCOSAI
27 October the INTOSAI Strategic Goal Committees will hold meetings at the International Congress Center in Sharm El Sheikh, as follows: 9.00-10.00 Professional Standards Committee 10.10-11.10 Capacity Building Committee 11.30-13.00 Knowledge Sharing Committee We...
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...
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...
The potential of engaging in collaborative activities such as cooperative audits
Through my Supreme Audit Institution (SAI), I graciously participated during 2017/18 as an expert (resource person) in the planning and quality revision stages of an international cooperative (performance and compliance) audit on illicit financial flows (IFFs) in...
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...
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...
Tempus fugit or how to make friends and keep them while peer-reviewing a SAI
According to history, Publius Vergilius Maro (also known as Virgil to the English-speaking world) spent substantial time in the years 37–29 BC on a long didactic hexameter poem called Georgics (from Greek, "On Working the Earth"). The themes of the Georgics were...