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
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...
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...
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
SAI´s (financial) independence – a pie in the sky?
Supreme Audit Institutions (SAIs) could count, without any doubt, among the most important pillars in national democratic systems. According to ISSAI 1 (the Lima Declaration), ISSAI 10 (the Mexico Declaration) and UN General Assembly Resolutions A/66/209 (adopted in...
We have to change to stay the same
We have to change to stay the same![1] This was the challenging slogan of the 2014 EUROSAI The Hague congress, underlining the importance of innovation and adaptability for our continuing relevance as Supreme Audit Institutions (SAIs). With this call to arms in mind,...
Early steps for SAIs to face SDG challenges – some OLACEFS ideas
Supreme Audit Institutions have faced a number of challenges in efforts to improve internal and/or audit management. Currently, focus is on the United Nations’ 2030 Agenda for Sustainable Development, the challenges of which encompass and exceed everything we have...
Leadership and learning
I will in my blog travel back in time. The year is 2004 and the location is Lilongwe, Malawi. I have just arrived in Malawi as a relatively young man, to become the new long term advisor to the National Audit Office of Malawi. I am extremely excited, naively...
WHY should a SAI be strong
Fifteen years ago, I made the journey from Barbados to the Cayman Islands and from auditing in the private sector to, for the first time, auditing in the public sector. Not only did my journey bring a new cultural perspective but also a revitalized passion for my...
Learn and Progress with Friends
China’s first Auditor-General, Mr Yu Mingtao, is turning 100 years old in 2017. He was appointed Auditor-General in 1983 when the National Audit Office of China was established. In a recently published book, he recalled the early days when he, as the new Auditor...