International Journal of Government Auditing – July 2014
Since its inception at XVIII INCOSAI in Budapest in 2004, the Capacity Building Committee (CBC) has made great strides in developing the capacity of SAIs. Its initial chair, SAI Morocco, exercised thoughtful and effective stewardship of the committee and its subcommittees.
The CBC has provided INTOSAI members with numerous guides and other information resources on good capacity-building practices across the INTOSAI community. Such guidance covers a wide range of areas, such as effective human resource management, peer review practices, joint and cooperative audits, ISSAI implementation, and increasing the use and impact of audit reports. The CBC has developed a database of public finance experts, and, with the support of the INTOSAI Development Initiative (IDI), an SAI capacity development data base is being maintained as an important tool to facilitate better coordination in the planning of capacity building support to SAIs. The CBC has also provided a platform to identify and debate regional capacity building needs, such as the importance of local ownership for adapting frameworks, guides, and manuals at the level of individual SAIs.
There have been other significant developments that have affected SAI capacity development throughout the last decade. The Knowledge Sharing Committee (KSC) has responded to a need for guidance and standards on issues such as the value-adding role of SAIs and our benefit to society, the need for an SAI performance measurement framework, the audit of disaster-related aid, and the fight against corruption.