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
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...
ONLINE NOW: Join Somalia’s journey towards a modern and independent audit law
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Save the date: Tuesday 20 February at 11.00-12.30 am CET Navigating the audit bill process in a challenging context Please join us for this interesting CBC/ACCC webinar where...
Strengthening Budget Credibility through External Audit
Webinar series - 1 February, 8 February, 15 February and 11 April, 2024, 8:30 to 10:00 AM EST - DPIDG/UNDESA and the International Budget Partnership (IBP) in collaboration with supreme audit institutions (SAIs) and partners are organizing a webinar series (February...
PASAI blog: Challenges faced by our SAIs and SIDS in ensuring audit quality
Supreme audit institutions (SAIs) in small island developing states (SIDS) face unique challenges in capacity to adhere to international standards. A major factor is the small pool of qualified and experienced supervisors to provide a robust system of quality controls...
SAVE THE DATE – Face-to-face event of the INTOSAI CBC Task Force on Citizen Participation and Civil Society Engagement
The TFCP is pleased to announce that the Task Force will hold the 1st INTOSAI International Meeting on Citizen Participation and Civil Society Engagement, on March 13-15, 2024 in the city of Lima, Peru. During this event, the Task Force will share the work it has...
AFROSAI-E Bulletin no. 8 of 2023 now available
Looking back with satisfaction at its achievements from this year, AFROSAI-E shares some of the region's 2023 highlights in the Bulletin below: AFROSAI-E Bulletin 8 of 2023
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: The political in the public – persuading governments to act on audit findings
Parting blog: Our dear friend and long-time colleague, David Goldsworthy, has announced that he is retiring and will no longer support the CBC’s work with SAIs in complex and challenging contexts. We are sorry to see him go and have invited him to write a...
CBC Blogspot: Leave no SAI behind
By Ahmed Ashaybani, General Director of Technical Cooperation, ...
CBC blogspot: Capacity Development Interventions – Some Points to Ponder
By Chandra K. Bhandari, Office of the Auditor General of Nepal (OAGN) Capacity development intervention is one of the most commonly discussed topics on the reform agenda in any organization. Organizational strategists, consultants and development partners always cite...
CBC blogspot: Developing Soft Skills to Drive Auditors’ Competence
Competent people are the main driver for success in any professional service, and auditing - whether in public or private sector - is no exception. And while the general definition of competence may be similar across various practices, the technical requirements to...
SAI Kiribati: Our young journey in Human Resources
by Enetty Ted Isopo, Auditor for Human Resources Division, SAI Kiribati I first started working with SAI Kiribati towards the end of 2019, so I was quite new when I was first introduced to the Human Resource (HR) Program in August 2020. I started as a financial...
CBC blog spot: Power distance cultural dimension among auditors
Research in psychology promotes the idea that culture determines the manner in which organizations are structured and managed, the behavior of individuals within these organizations as well as how these individuals think. In the context of audit, auditors’ ability to...