Capacity Development

Each individual SAI has the primary responsibility for identifying and addressing its own capacity development needs based on its strategic and related development plans. These strategic and development plans can be informed by a SAI Performance Measurement Framework (SAI PMF) assessment, the SAI Self-Assessment of Integrity (IntoSAINT), peer review results, feedback from clients and stakeholders, the desire to more effectively support the development of accountable national institutions (SDG 16) and contribute to the follow–up and review of national sustainable development initiatives, consistent with the 2030 Agenda for Sustainable Development.

INTOSAI seeks to ensure that each of INTOSAI’s member SAIs benefit from capacity-development initiatives, as relevant to their needs. The Capacity Building Committee (CBC) leads INTOSAI’s efforts under this goal and in doing so works closely with the other INTOSAI goals, the General Secretariat, IDI, the INTOSAI–Donor Cooperation, INTOSAI regional organizations, and others to speak and act in unity in the interest of INTOSAI’s SAI capacity development efforts. The CBC performs a vital integrating role by ensuring that capacity development proposals complement previous and ongoing efforts.

Support SAIs in developing capacity to maximize their value and benefits to society by:

  1. Promoting the development of capabilities and professional capacities of independent SAIs and Regional Organizations;
  2. Informing INTOSAI decision-making on SAI capacity development matters; and
  3. Cooperating with donors, relevant partners, and stakeholders.
  1. Identify capacity development challenges and opportunities in order to facilitate access to solutions including accessing the INTOSAI–Donor Cooperation.
  2. Strengthen structured INTOSAI professional development as an anchor for professional capacity development and potential INTOSAI auditor professionalization.
  3. Advocate for and support the development of capacity at both the SAI and regional level and maintain and enhance the usefulness and use of SAI PMF.
  4. Share capacity development insights and ensure responsiveness to SAI needs through, for example, communities of practice.
  5. Engage strategically with the wider international development community in the interest of SAI capacity development.
  1. Facilitate the development of standards and guidance for consideration by the common forum related to auditor education, training and capacity development, and initiate processes and future structures for auditor professionalization (e.g., a core competency framework) based on the outcomes of the work of the Task Group on INTOSAI Auditor Certification.

  2. Provide a regional community of practice – the Regional Forum for Capacity Development – to share and address issues relating to regional capacity development and regional professionalism at a cross–regional and strategic level.

  3. Continue to promote peer reviews and cooperative audits as capacity development tools, and facilitate the exchange of best practices and access to relevant communities of practice.

  4. Provide strategic direction for and oversee the implementation, maintenance, use, and relevance of the SAI Performance Measurement Framework.

  5. Share knowledge and experiences in the field of capacity development through, for example, the CBC website, the International Journal of Government Auditing, occasional papers, and international conferences.

  6. Advocate for and encourage the use of the IntoSAINT integrity tool to support SAIs as models of integrity, transparency and accountability.

  7. Focus attention on SAIs in fragile situations with particular emphasis on the impact of the 2030 Agenda for Sustainable Development on their capacity development needs.

  8. Strategically engage with the international development community platforms in order to promote the capacity development needs of SAIs, while emphasizing SAI benefit and value.

  9. Support and promote medium to long term peer–to–peer cooperation between SAIs in support of institutional capacity development.

According to the Strategic Plan of INTOSAI, Goal 2, the main task of the Capacity Building Committee (CBC) is to develop the capabilities and professional capacities of SAIs through training, technical assistance and other development activities.

At present the CBC consists of the Steering Committee, its Subcommittees and Work Streams, its Task Force and the Regional Forum for Capacity Development.

The CBC Working Bodies are to carry out and implement the CBC work plan.

The CBC is based on open and voluntary membership and constitutes a pool of resources to carry out the different tasks undertaken by the Subcommittees, Work Streams, the Task Force and the Regional Forum for Capacity Development.