The UK National Audit Office (NAO) leads the Capacity Building Committee’s peer-to-peer workstream, which promotes collaboration between supreme audit institutions to strengthen capacity through shared experiences and mutual support. In June 2025, the NAO hosted a series of events at our offices in London, including the INTOSAI Donor Committee’s Cooperation Meeting. With donors gathered from across the international development community, we took the opportunity to ask some attendees for their views on peer-to-peer cooperation for SAIs.
The Value of Peer-to-Peer Learning
Donors consistently highlighted the unique position of SAIs as independent national institutions with mandates unlike any other. Srinivas Gurujada, Head of the PEFA Secretariat, emphasised that SAIs benefit most from learning with and from their peers, given the specialised nature of public audit work. Peer learning enables SAIs to share innovations – such as the use of AI in audits and advanced performance audit methodologies – and to collectively address challenges that transcend borders.
Donor Coordination and Country Ownership
Representatives from the Asian Development Bank, African Development Bank, and the UK’s Foreign, Commonwealth & Development Office (FCDO) stressed the importance of coordinated donor support and country commitment to implementing improvements. Ruth Farrant of the Asian Development Bank stressed that effective reforms are those driven by the SAIs themselves, with donors aligning their support to national strategies and institutional priorities. Improved coordination among development partners helps avoid duplication, maximises impact, and ensures that limited resources are used efficiently.
Practical Approaches and Success Stories
Donors described a wide range of practical P2P initiatives, from study tours and technical assistance to convening regional networks. For example, with FCDO funding, the NAO has established partnerships with a selection of SAI’s in the AFROSAI-E region, providing technical support and capacity building activities tailored to each country’s needs. These partnerships are demand-driven, matching the expertise of the NAO with the priorities of partner SAIs to ensure learning is both relevant and sustainable.
Measuring Impact and Looking Ahead
While the impact of peer-to-peer support can be difficult to quantify, donors agreed that case studies and stories of change are powerful ways to demonstrate progress. Donors encouraged SAIs to celebrate incremental progress, continue pushing boundaries in fiscal transparency and accountability, and make full use of the support of development partners. The ultimate goal is to support the development of independent, effective SAIs that follow international standards and contribute to better governance and public financial management.
The full interviews with donor representatives, sharing their insights and practical advice, are available to view here for those interested in learning more about the peer-to-peer approach and its impact on Supreme Audit Institutions.