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.
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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Blog: How a culture’s ‘power distance’ affects auditing
By Luke Eaton, Communications Advisor, PASAI Across the Pacific region the power distance dimension of culture varies. This refers to the relationships between people perceived to have different ‘statuses.’ In places with a low power distance, interactions are usually...
Our News
Season’s greetings and best wishes for a peaceful 2024
The CBC leadership and secretariat wish you all a peaceful holiday season and all the best for 2024. We look forward to a new year full of capacity development engagements!
The ClimateScanner project – How Pacific SAIs can help address climate change
In a recent blog Jane Rogers (Sector Manager, Office of the Auditor-General, New Zealand) shares with us how SAI New Zealand is part of a group of 18 SAIs from across the world that have been working with SAI Brazil on the ClimateScanner project. The ClimateScanner is...
CBC reported to the 77th INTOSAI Governing Board
The 77th INTOSAI Governing Board took place in Vienna on 19-22 November, where the CBC chair Ms Tsakani Maluleke presented the CBC report for 2023. The report gives an overview of the CBC commendable accomplishments, and the CBC was also given a grant to...
AFROSAI-E Bulletin “Move 2023” issue now available
Please find below the AFROSAI-E Technical Conference issue of the Bulletin. Read about this year's technical conference on a constantly changing, evolving, and advancing world, where staying ahead of the curve is essential. This is why the main theme of the conference...
PASAI develops its first Competency Framework
While international frameworks were available, there was still a need for a framework that reflected the learning and development requirements of the Pacific region and was tailored to that context (including existing capacity, job descriptions and resourcing...
JAMP: Citizen Oversight & Technology adding value to the PFM chain
By Jeanette A Calder, Executive Director, Jamaica Accountability Meter Portal (JAMP) "Citizens are not only citizens, but they are also shared owners of all public resources, assets and liabilities. They are not mere taxpayers but contributors to the...
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
Leading in the pandemic: PASAI blog on leadership
Leading in the pandemic: creating clarity, building resilience and charting a clear direction The COVID-19 pandemic poses unprecedented challenges to leaders of public and private sector organisations. The pandemic has required a swift leadership response to allow...
Winners of The Prize 2021 – SAI The Gambia:
Capacity Building in public sector auditing - The Journey to the Win This is a collaborative article by the The Gambia National Audit Office’s Performance Audit Unit Staff, winners of The Prize 2020. In a little over five years, The Gambia National Audit Office has...
PASAI blog: Improving audit impact with multi-media
Far from everybody gets as excited by numbers, balance sheets, tables and a few pie charts like auditors do. However, we can use multimedia to increase stakeholder engagement with our work and improve audit impact and PASAI has examined the area a bit closer. Enjoy...
PASAI blog part 2: Achieving Audit Independence in the Pacific
As previously promised, please find the second PASAI blog, on the topic: Achieving Audit Independence in the Pacific - Part 2. This blog post is the second in a series of two exploring the concept of audit independence and its role in promoting transparency,...
PASAI blog: Achieving Audit Independence in the Pacific
We are pleased to share the latest blog from PASAI, on the topic: Achieving Audit Independence in the Pacific - part 1. This blog is the first in a series of two blogs to provide public auditors with an introduction to the concept of audit independence. It also...
PASAI blog: Digital Literacy – Relevance to auditors and SAIs
Supreme Audit Institutions are operating in an increasingly digital environment. COVID-19 has sped up the adoption of digital technologies by several years and it is expected that these changes are here to stay. Keeping up-to-date with the digital transformation of...