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
Join P2P webinar 21 October: “Using SAI PMF to Help Focus Peer to Peer Support”
We extend a special invitation for you to join our upcoming webinar titled "Using SAI PMF to Help Focus Peer to Peer Support." This engaging session is scheduled for 21 October at 13:00 UTC. In this interactive webinar, we will delve into the ways the SAI Performance...
The INTOSAI Capacity Building Committee (CBC) is now on LinkedIn and Instagram!
These new platforms give us exciting opportunities to share updates, resources, and stories about how we work together to strengthen the capacity of Supreme Audit Institutions (SAIs) across the globe. Follow us to get the latest news and insights from the CBC, and see...
Promoting Peer Review Culture across the INTOSAI Community
The INTOSAI Subcommittee on Peer Reviews is pleased to share recent contributions from the SAIs of Austria, France, and the European Court of Auditors (ECA), which reflect the growing engagement and diversity of approaches to peer reviews within the INTOSAI community....
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...
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
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...
Measuring INTOSAI regions’ performance for the delivery of capacity development programs
When I first took over my new position as ARABOSAI General Secretariat adviser I was keen to get going and make a difference. I wanted to find out how an INTOSAI region could maximize the value of its interventions to support capacity development programs. Perhaps I...
A success factor for both international capacity development programs and international organization’s meetings
When conducting international capacity development programs, we need to consider how to overcome differences in systems, languages and cultures between the participating countries. If I were in charge of such international programs, I would attach importance to the...
Development outside the comfort zone
Experience of a parallel performance audit in the Western Balkans In it’s very foundation, every change means stretching, it means excursion outside the usual habits and routines we are comfortable with. This kind of journey always takes us along a bumpy road and our...
A framework for Reporting on Public Finance Management
When I assumed my new role as CEO at AFROSAI-E recently, a number of topical issues, amongst others Professionalisation; Public Finance Management (PFM) reforms; SAIs operating in fragile states and SDGs, sparked excitement and enthusiasm in me. I would like to share...
Capacity Building – personally and institutionally rewarding in Tanzania NAO
Being introduced to performance audit for the first time, you can face difficulties in mind-set, thinking that you will always have to conduct audit only in areas of specialization, and nothing else will work just as well. The concerns of conducting audits in...