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
A Secondment to One of the World’s Most Remote Islands
By Liam Newman and Zainab Naveed, UK National Audit Office This article by Liam Newman and Zainab Naveed (edited by Paul Wright-Anderson), offers their personal reflection on a secondment to St Helena, one of the world’s most remote island states, and highlights the...
INTOSAI Journal Q2 now available
The INTOSAI Journal of Government Auditing has recently published its issue for the second quarter of 2025. (Available here.) It is a thematic issue focusing on auditing infrastructure for resilience and innovation and contains a wealth of information and inspiration...
Reflections at end of term
At the end of his seven year term as Controller and Auditor-General of New Zealand, John Ryan shared his reflections, based on both his role as Auditor General and as Secretary General of PASAI. PASAI has also published a paper, covering many of the same topics as the...
Global Insights from the Sub-committee on Peer Review E-Conference
An international e-conference on Peer Review, organized under the auspices of SAO Slovakia, chair of the Subcommittee on Peer Review, brought together over 100 participants from Supreme Audit Institutions (SAIs) around the world. The event served as a platform for...
Call for nominations to the Kimi Makwetu award for Excellence in Capacity Building
The INTOSAI Policy, Finance and Administration Committee (PFAC) has opened the nomination process for the Kimi Makwetu Excellence in Capacity Building Award. All INTOSAI members and stakeholders are encouraged to nominate Supreme Audit Institutions (SAIs) or INTOSAI...
Invitation to INTOSAI Side Event at the High-Level Political Forum
The INTOSAI General Secretariat is pleased to invite INTOSAI members and stakeholders to the INTOSAI side vent at the High-Level Political Forum (HLPF), titled "Growing competencies and capacities of Supreme Audit Institutions for delivering audit value for the...
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
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...
Fragility – what is it really?
When the Capacity Building Committee held its annual meeting in Washington DC earlier this year, I had the privilege to meet old friends and new colleagues in the international community and discuss how to best support the development of SAIs. One of this year’s...