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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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...
Our News
AFROSAI-E Bulletin no 1 of 2023
Please find below the first AFROSAI-E Bulletin of this year. It includes a range of interesting pieces to read, such as New Auditors General in the region The upcoming Governing Board meeting in Accra in May The AFROSAI-E 2023 Annual Operational Plan Workshops and...
Five benefits for SAIs working with their local Professional Accountancy Organization
by Bruce Vivian – Principal, IFAC In many jurisdictions, professional accountancy organizations (PAOs) have developed strong relationships across the public sector—relationships that a Supreme Audit Institution (SAI)...
ACCC webinar: A visit to the National Audit Chamber of South Sudan
Welcome to connect to the ACCC webinar March 2, at 10 am CET. As a young state with a troubled history, South Sudan is faced with several economic, political, security and humanitarian challenges. Through the ACCC webinar, we are visiting the National Audit...
Save the date: 2 March – the ACCC webinar series is back!
Welcome to join the restart of the ACCC webinars When Thursday 2 March, at 10.00 am CET. Focus Audit of IMF emergency funding in South Sudan Presenters Mr. Tombe Logale Lukak, Deputy Auditor General in charge of Audit, South Sudan National Audit Chamber Mr....
The Global SAI Accountability initiative (GSAI) – Tailored capacity development support to SAIs in challenging contexts
Progress towards the 2030 Agenda for sustainable development requires strengthening of national systems for good use of public resources, particularly in countries with weak public financial management and at risk of being left behind. Supreme Audit Institutions...
Hold-the-date: CBC Annual Meeting 19-22 June, 2023
CBC Annual Meeting 2023 in Kingston, Jamaica, 19-22 June. The annual meeting of the INTOSAI Capacity Building Committee 2023 will be kindly hosted by SAI Jamaica, and held contiguously with the meeting of the INTOSAI-Donor Cooperation, in the week of 19-22 June. We...
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
A framework for Reporting on Public Finance Management
When I assumed my new role as CEO at AFROSAI-E recently, a number of topical issues, amongst others Professionalisation; Public Finance Management (PFM) reforms; SAIs operating in fragile states and SDGs, sparked excitement and enthusiasm in me. I would like to share...
Capacity Building – personally and institutionally rewarding in Tanzania NAO
Being introduced to performance audit for the first time, you can face difficulties in mind-set, thinking that you will always have to conduct audit only in areas of specialization, and nothing else will work just as well. The concerns of conducting audits in...
Fragility – what is it really?
When the Capacity Building Committee held its annual meeting in Washington DC earlier this year, I had the privilege to meet old friends and new colleagues in the international community and discuss how to best support the development of SAIs. One of this year’s...
SAI´s (financial) independence – a pie in the sky?
Supreme Audit Institutions (SAIs) could count, without any doubt, among the most important pillars in national democratic systems. According to ISSAI 1 (the Lima Declaration), ISSAI 10 (the Mexico Declaration) and UN General Assembly Resolutions A/66/209 (adopted in...
We have to change to stay the same
We have to change to stay the same![1] This was the challenging slogan of the 2014 EUROSAI The Hague congress, underlining the importance of innovation and adaptability for our continuing relevance as Supreme Audit Institutions (SAIs). With this call to arms in mind,...
Early steps for SAIs to face SDG challenges – some OLACEFS ideas
Supreme Audit Institutions have faced a number of challenges in efforts to improve internal and/or audit management. Currently, focus is on the United Nations’ 2030 Agenda for Sustainable Development, the challenges of which encompass and exceed everything we have...