Professional SAIs. Credible results. Public trust.
The Capacity Building Committee is the INTOSAI advocate and custodian for SAI capacity development.
We facilitate initiatives in support of SAIs and regions building their capacities and enhancing their capabilities.
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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.
Please find CBC documentation and guidance
for audit professionalism here
Ideal working environment
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Professional standards and guidance
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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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PASAI blog: Firefighting, saving lives and the value of Performance Audit
Read and be inspired by this blog by By Mike Scott, Director Performance Audit, PASAI: "...This got me thinking about the value of performance audit and how being a performance auditor isn’t as different as it might seem to being a firefighter. Being capable, timely...
Our News
First meeting of the Task force on Citizen Participation (TFCP)
Sharing experiences, results and perspectives on citizen participation and civil society engagement by Nelson Shack Yalta, Comptroller General of the Republic of Peru and Chair of the Task Force on Citizen Participation and Civil Society Engagement...
PASAI: new HR guide now available
A new guide is now available to help Pacific Island SAIs navigate human resource management (HRM), providing the tools to deal with the challenges of attracting, developing, rewarding and retaining staff, based on global knowhow and regional experience. Find...
The future of flexible working in Supreme Audit Institutions
In recent years the CBC has focused on human resource management issues, recognizing that staff are the most crucial asset of a Supreme Audit Institution (SAI). Human resource management encompasses various dimensions aimed at optimizing staff performance and ensuring...
CBC workstream on P2P cooperation presents: A master class on IDI
The INTOSAI Development Initiative (IDI) is a body which supports capacity development of supreme audit institutions in most developing countries. It is important for recipients of peer support to know who IDI is; what they do and how they can help you, and how they...
Recording now available from ACCC webinar with OAG Somalia
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Navigating the audit bill process in a challenging context The journey towards establishing this legal framework faced numerous challenges, including political complexities within the...
Reminder to save-the-date: week of 16-20 September
There will be a busy meeting week in Bucharest, Romania, on 16-20 September. The IDC (INTOSAI-Development Cooperation), PFAC (INTOSAI Policy, Finance and Administration Committee), IFAC/MOSAIC and the IRCP (INTOSAI Regional Coordination Platform (arranged by the CBC...
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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CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
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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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TFIAP
In 2016 the INTOSAI Governing Board established the Task-force on INTOSAI Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in INTOSAI.
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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
CBC blog: Promoting citizen participation and civil society engagement at the global level
by Nelson Shack Yalta, Comptroller General of the Republic of Peru. "Throughout the world, the interaction of Supreme Audit Institutions (SAIs) with citizens and civil society organizations has become an increasingly relevant aspect of their work. In...
Farewell blog by Tiofilusi Tiueti, Director – Technical Support, PASAI
"When you walk into an organisation on your first day and are greeted happily you know your tenure will be a pleasant one. About seven years ago, I was warmly welcomed at the PASAI Secretariat office in Auckland and immediately felt at home with my co-staff and as a...
PASAI blog: The importance of strategic planning and alliances in creating audit impact
By Sinaroseta Palamo-Iosefo, Director – Practice Development, PASAI A mandate that provides supreme audit institutions (SAIs) the discretion to select areas of audit focus is a tremendous responsibility. It deserves proper strategic planning, external consultation and...
CBC blog: Integration of big data in public sector auditing
By Fredrick M. Bobo | Information Systems Audit Manager, AFROSAI-E "The concept of big data has been topical for the last few years. Understandably so because it has been one of the technological trends of the 4th Industrial Revolution (4IR). When it comes to...
CBC blog: Striving for a sustainable CBC
By Johanna Gardmark, Senior International Advisor, Swedish National Audit Office "As we are – hopefully – quickly approaching the end of a multi-year pandemic, it seems like a good time to pause a bit for...
CBC blog: Challenge your perception of what competency looks like this year
By Camilla Fredriksen, Manager (and Gender Champion) Global Foundations Unit, IDI "Recently there was debate in the Norwegian media about a high-profile recruitment. The discourse brought up some outdated perceptions about who is best qualified for a...