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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AFROSAI-E Bulletin no. 1, 2024
The Office of the Auditor General of Uganda played a crucial role in hosting the 20th AFROSAI-E Governing Board Meeting and 2024 Strategic Review in the beginning of May. The event was attended by over 130 delegates, including the Auditors General from member SAIs,...
Our News
IFAC interview series: Meet CBC chair Ms Tsakani Maluleke, Auditor General of South Africa
n the spring of 2023 IFAC launched a series of interviews featuring inspirational women with diverse roles and backgrounds who all have one thing in common: their accountancy education has contributed to their accomplishments. The July edition is dedicated to...
IBP/UNDESA handbook launching event
Handbook on SAIs’ contribution to strengthening budget credibility through external audits Launching event (virtual) The International Budget Partnership (IBP) and the Division for Public Institutions and Digital Government of the United Nations Department for...
AFROSAI-E Bulletin no. 3 of 2023
We are happy to share the latest bulletin of the AFROSAI-E region. Please find it below. AFROSAI-E Bulletin 3 of 2023
Post-meeting documentation from Jamaica now available
With great thanks for all wonderful engagements and valuable input at the contiguous IDC-CBC-IFAC/MOSAIC meeting in Jamaica in June - please find below the post-meeting documentation from the CBC part of the event....
Final report on EU-funded study: “Peer-to-Peer Capacity Development Support to Supreme Audit Institutions”
Peer-to-peer cooperation is an important mode of capacity development for SAIs. It is one of the key strategies INTOSAI has allocated to Strategic Goal 2 – Capacity Development. In support of INTOSAI and SAI development, the European Union funded a study of...
Partnerships provide a pathway for enhanced competence
Government has evolved drastically in recent years becoming more complex with increased and competing needs, despite its limited resources to effectively deliver services to citizens. It therefore has become critical that auditors who provide assurance in this...
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
Bridge the gap with plain language
Words are singularly the most powerful force available to humanity, a lesson I learnt from a recent peer-to-peer cooperation between my SAI and the Swedish National Audit Office (SNAO) on plain language. It was my first introduction to understanding how words - so...
Implementing Data Analytics: Critical Success Factors
The biennial UN/INTOSAI Symposia provide opportunities for capacity building for Supreme Audit Institutions (SAIs) through exchange of subject-specific experiences and information in all relevant fields of public sector auditing. The 24th Symposium, held in Vienna,...
Applying the ISSAIs and closing the circle
The Professional Standards Committee (PSC) recently carried out a large consultation with Supreme Audit Institutions (SAIs) worldwide as part of the planning for the Strategic Development Plan 2020-2025 (SDP). The SDP was created in 2016 to provide the general...
Making the connection
One session of the latest annual meeting of the INTOSAI Capacity Building Committee was dedicated to presenting examples of peer-to-peer co-operation. Together with Albanian colleagues, we, the Polish SAI, presented the development of the very good working relations...
Strategic Management requires Ownership for Sustainability
One of the fundamental areas where Supreme Audit Institutions (SAIs) in the Pacific region require support is in the development of effective strategic plans, that the SAIs will then implement and report on. This need was met with the timely request from the INTOSAI...
The potential of engaging in collaborative activities such as cooperative audits
Through my Supreme Audit Institution (SAI), I graciously participated during 2017/18 as an expert (resource person) in the planning and quality revision stages of an international cooperative (performance and compliance) audit on illicit financial flows (IFFs) in...