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Subcommittee on Peer Reviews


A call for Peer Review Experts

Please join our Short list of experts. This short list will be a live document where expert partners may be added as needed or requested.

These experts will support other INTOSAI members as they carry out peer review, in the area, they deem to have most experience in and give them professional advice. Experts will also help us prepare Peer Review training and sharing best practices.

What benefits does being an expert on peer review bring you?

  • Exchange knowledge and experience with other participants
  • Get ideas for continuous improvement
  • Be a leader in building and developing capacities for SAIs

To let us know your interest in becoming an expert on peer review please contact us at

You may also let us know by, if you have not already done so, completing our Global Flyer Survey 2023 via this link: and please send the filled out survey to:, as instructed.

We would like to express our deepest gratitude to those who have taken the time and participated in the Survey.

Thank you for your cooperation and support!


Getting ready for a Peer review

Please find answers to outstanding questions from the webinar right here: Answers to questions Seminar Getting Ready for a Peer Review

And find the video from the webinar here:

To find Peer Review Materials (Peer Review Reports, Memorandums of Understanding, etc.) please click below:
About the Subcommittee

The Subcommittee on Peer Reviews (further Subcommittee, also previously known as Subcommittee 3: Promote best practices and quality assurance through voluntary peer reviews) was created under the scope of the INTOSAI Capacity Building Committee at its inaugural meeting in London, 13 – 14 March, 2006 with the following tasks:

  • To assess and document existing peer review arrangements in the INTOSAI community.
  • To foster an environment where such voluntary reviews are seen as beneficial to both the SAI undertaking the review and the SAI choosing to undergo it and establish global and regional mechanisms for initiating peer reviews.
  • To update the CBC Guidelines on Peer Reviews and the developed checklist based on the experience of SAIs and provide further good practices on how to undertake voluntary peer reviews.
  • To disseminate the results of peer reviews, as appropriate and as agreed to by participating SAIs.

The Supreme Audit Office of the Slovak Republic (SAO SR) is the Subcommittee Chair since November 2012. It´s predecessor, SAI of Germany, chaired the Subcommittee in 2005 – 2012. It´s biggest achievement was to present the first INTOSAI guidance on peer reviews at the XX INCOSAI in Johannesburg, South Africa in 2010.

The role and importance of Peer Review as one of the foremost capacity building tools was underlined in the first INTOSAI Strategic plan 2010 – 2016 and that position was maintained in the INTOSAI Strategic plan 2017 – 2022 in its Crosscutting Priority 1. – Advocating for and supporting the independence of SAIs that stated: “INTOSAI also will continue to encourage SAIs to undergo periodic peer reviews that provide vital external validations of an SAI’s quality assurance processes.” 

The importance of the peer review in the area of performance assessment and ongoing improvement for the INTOSAI community is also underlined in the 2023 – 2025 Operational Plan for Goal 2: Capacity development within the Strategic plan 2023 – 2028.

One of the Subcommittee´s goals, to revise the ISSAI 5600 Peer Review Guide and its Annex and present them before the INTOSAI community, was fulfilled at the XXII INCOSAI in Abu Dhabi when the ISSAI 5600 was adopted by the XXII INTOSAI Congress. The ISSAI 5600 along with other INTOSAI standards underwent a makeover and was renamed as GUID 1900 – Peer Review Guidelines.


Subcommittee on INCOSAI 2022

Global Flyer Survey on Peer Reviews 2023

May 26 – June 26, 2023
The Subcommittee on Peer Reviews in line with the INTOSAI Strategic plan 2023 -2028 (goal 2 strategic development) is organizing a survey on peer reviews in 2021 – 2022.

  Documentation from peer-review on-line seminar Getting ready for a peer review 10 November 2021.


1. SAI South Africa


3. SAI Slovakia

4. SAI Austria

5. SAI Romania

6. EDA

7. SAI Estonia


The CBC Subcommittee on Peer Reviews invited all interested colleagues and parties to a conference Motivating and equipping SAIs to carry out peer reviews, that took place in Bratislava, Slovakia. The conference offered three themes, two panel- and one round-table discussions with a host of interesting contributions by varied personalities:

  • Theme I – SAIs leading by example through carrying out peer reviews
  • Theme II – Peer review tools to improve the SAIs performance
  • Theme III – Good practices in a peer review

Please find the conference agenda here: Agenda Peer Review Conference 2018. The conference was organised with support of the Capacity Building Committee and its proceedings were translated into and from English, French and Spanish.

In 2017, the Subcommittee and its Chair  supported and performed a review of the Global peer review on independence project conducted by INTOSAI General Secretariat. SAO SR along the SAI of Norway and INTOSAI General Secretariat (INTOSAI GS) signed a trilateral MoU in 2016 to perform in 2017 an assessment of the Global peer review on independence conducted by the SAI of Austria, INTOSAI GS and other auditors from 7 relevant participating INTOSAI regions in 2016.


Role of the Subcommittee

The Sub-Committee assesses and documents existing peer review arrangements and disseminate peer review results within the INTOSAI community

The peer review documentation administered by Sub-Committee Chair comprises of papers on peer reviews (Memoranda of Understanding, final reports, executive summaries, etc.; for all documentation available, see the CBC website and Document Library). Such documentation can serve as a pool for drawing on best practice case studies also included in GUID 1900 Peer review guidelines​. The documents are published on the Capacity Building Committee website after permission of the involved SAIs.

To manage and develop the documents, Sub-Committee carries out regular global email survey in a form of a questionnaire addressed to all INTOSAI. Using the questionnaire, Subcommittee also collects information on individual peer review projects, e.g. regarding focus, timeframe, number of staff involved, working days, key recommendations and changes based on these recommendations.

Surveys general conclusions:

The survey participants take a peer review as an opportunity to:

  • confirm good work done by the reviewed SAI;
  • uncover gaps in the reviewed SAI activities;
  • source and get ideas for continuous improvement in the given SAI audit activities and help to build the SAIs as modern institutions;
  • benefit participants in form of information, knowledge and experience exchange.


Subcommittee´s mission

Foster an environment where voluntary peer reviews are seen as beneficial

In order to promote voluntary peer reviews and general knowledge about them among the INTOSAI community and wider public, several initiatives are conducted by the Subcommittee:

  • publishing articles in the INTOSAI Journal of Government Auditing, EUROSAI web page and other electronic media;
  • giving presentations and report on peer review topics at varied fora organised by individual INTOSAI regional working groups and other national and international entities.

In 2017 and the years to follow [in the line of the INTOSAI Strategic plan 2017 – 2022, Strategic objectives for Goal 2 (Capacity Development) and Goal 3 (Knowledge Sharing and Knowledge Services)  and Crosscutting priority 3 (Ensuring effective development and coordination among standards-setting, capacity development, and knowledge sharing to support SAIs and improve their performance and effectiveness)] the Subcommittee conducts a global survey among INTOSAI members.



Update the peer review guidelines and provide best practice examples

The original Peer Review Guide with Checklist adopted as ISSAI 5600 in 2010 was translated into all INTOSAI official languages and some other working versions also were made (in Bengali, Hungarian, Mandarin, Portuguese, and Slovak).

ISSAI 5600 underwent complete reconstruction since 2010. The ISSAI 5600 along other INTOSAI standards underwent a makeover and was renamed as GUID 1900 Peer review guidelines.

In the period 2017 – 2022, the Subcommittee will continue to develop and update the existing peer review documentation through global peer review surveys.

    • Austria
    • Bangladesh (Vice Chair)
    • Croatia
    • Estonia
    • European Court of Auditors
    • Hungary
    • Indonesia
    • Kuwait
    • Morocco
    • Peru
    • Philippines
    • Poland
    • Slovak Republic (Chair)
    • Sweden
    • Turkey
    • USA


Minutes and presentations of Subcommittee Meetings
Contact information
Supreme Audit Office of the Slovak Republic (Najvyšší kontrolný úrad Slovenskej republiky)

Priemyselná 2

824 73 Bratislava 26. Slovak Republic.

T: +421 (2) 50 11 49 11



Subcommittee issues team –

Ms Miriam Mešková (International Relations Department Director)

T: +421 2 50 11 46 07



Mr Vladimír Maťuš (International Relations Department)

T: +421 2 50 11 46 05