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
Recording now available: ACCC Webinar Series on Artificial Intelligence
16-June 2025 You are welcome to listen to the webinar on the implementation of artificial intelligence in public sector auditing, with speakers from Sweden and Ukraine sharing their experiences using various AI tools for transaction analysis, risk assessment, and...
Recording now available: ISSAI 140 Quality Management for SAIs – in theory and practice
On 21st May 2025, the INTOSAI CBC P2P workstream hosted a webinar on ISSAI 140 – the theory and practice, exploring how this standard can be practically applied to support audit quality and enhance organisational capacity. With insightful contributions from colleagues...
Successful CBC meeting in London
On 5-6 June, the National Audit Office of the United Kingdom hosted the bi-annual in-person meeting of the INTOSAI Capacity Building Committee. More than 70 delegates from 30 countries attended the meeting, representing all INTOSAI regions, goal committees, and a...
ACCC Webinar Series on Artificial Intelligence
You are invited to attend the upcoming webinar on using the Artificial Intelligence in SAIs, taking place on June 17 at 12:00 CET on Zoom. This session will feature colleagues from Ukraine and Sweden, who will share their practical experiences with applying AI in...
Audit of Donor Funds Webinar – recording link and presentation now available
The recent webinar on the audit of donor funds presented key findings from research conducted by the workstream, based on survey responses and interviews with Supreme Audit Institutions (SAIs). The research provided valuable insights into SAIs’ practices in auditing...
ISSAI 140 Quality Management for SAIs – in theory and practice
Join us for the next CBC P2P webinar! ISSAI 140 Quality Management for SAIs - in theory and practice Please note: The meeting link has changed. Registration is now required in order to access the session. Once you register, you will automatically receive the new Zoom...
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...