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

INCOSAI Newsletter now available

INCOSAI Newsletter now available

The 2016 INTOSAI Congress in Abu Dhabi is approaching quickly and the Supreme Audit Office of the United Arab Emirates, as INCOSAI host, has published the first newsletter leading up to the Congress. The newsletter is available in all five official INTOSAI languages....

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Reminder: ISSAI 5600 on Exposure until 15 February

The CBC Subcommittee on Peer Reviews has, under the leadership of SAI Slovakia, revised ISSAI 5600 Peer Review Guide and the annex, previously known as the Peer Review Checklist, now redrafted as Peer Review Areas and Questions. Please note that 15 February, 2016 is...

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CBC and SDG’s in INTOSAI Journal

CBC and SDG’s in INTOSAI Journal

In the recently published Autumn 2015 issue of the International Journal on Government Auditing, we wish to highlight the editorial Partners in good governance for sustainable development by Aroldo Cedraz de Oliveira, President of the Federal Court of Accounts of...

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Launch of the INTOSAI KSC-IDI Community Portal

Mutual experience benefits all. While all of us in the INTOSAI community live by this motto, the way we share experience and knowledge has changed significantly over the past years. Today we can sit at different ends of the world and still meet, chat, see each other ,...

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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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