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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.

The tasks assigned to the Subcommittee are the following:

  • Developing a database of experts and investigators in public audit fields. Professionals working today in different SAIs, as well as recently retired SAI staff, may be available to perform consulting and advisory duties;
  • Promoting cooperative audit programs, which are useful to validate methodologies, generate guidelines, and improve processes;
  • Encouraging internship programs and technical visits. These programs facilitate the visit of professionals from other SAIs to share or receive current knowledge in innovative audit areas.

GUID 9000 (former ISSAI 5800) promotional video

Should you wish to download GUID 9000 (ISSAI 5800), please do so here: GUID-9000 Cooperative Audits between SAIs

Please download the promotional video for the MOOC course on the GUID 9000 (former ISSAI 5800) here:

Terms of Reference Objectives

In line with INTOSAI’s organizational priorities and the strategic objectives defined for Goal 2 in the INTOSAI Strategic Plan 2023-2028, and INTOSAI’s Goal 2 Operation Plan, the Subcommittee on Cooperative Audits works to support the achievement of the strategic objectives of the CBC and the Goal 2 results identified in the operational plan by means of the following workstream goals/objectives:

  • Promote cooperative audits as capacity development tool.
  • Facilitate the exchange of best practices and access to relevant communities of

Details about the workstream’s initiatives can be found in the workstream’s high level work plan on the CBC website.

When the workstream’s goals are achieved the workstream is dissolved. Some workstreams may, after agreement with the CBC leadership, remain in place with limited resources to ensure continued tracking or support of specific issues.