Tag: capacity building

Performance audit aims to secure government accountability by examining the economy, efficiency, and effectiveness of government activities. Although INTOSAI established universal standards for performance audit, the specific manners of how each SAI operates, shows different developmental stages and outcomes of their performance audits are all different depending on their own historical background and political, administrative landscape.

In a world of rapid changes and increasing challenges, governments are asked more than ever to have concrete findings, provide high quality public service and manage the available resources efficiently, effectively and responsibly. With these changes, the public audit is not only viewed as just ensuring compliance with laws and protocols but also evaluating the performance and measuring the actual influence of government policies and programs on lives of citizens.

The Kingdom of Saudi Arabia’s supreme oversight bodies enjoy complete independence in performing their duties, despite certain challenges they may face, such as overlapping powers and conflicting roles between multiple entities, a lack of specialized information technology (IT) skills to keep pace with the monitoring of electronic technologies and digital currencies, or forensic experts to detect complex financial manipulation such as money laundering, as well as a lack of specialists in project management or infrastructure engineers to determine the minimum and optimal use of iron, asphalt, and others related to construction, implementation, and design. 

In a time of constant change, where geopolitical challenges, a changing climate, and increasing uncertainty in the world order are all prevalent, it can be difficult to find positive elements – the silver linings to otherwise grey clouds. But here we are: the INTOSAI Development Initiative (IDI) is celebrating its 40th anniversary this year. We have over these 40 years supported Supreme Audit Institutions (SAIs) globally. Our vision continues to be independent, credible, and sustainable SAIs for better societies and improved lives. 

Under the Cooperative Audit of Climate Change Adaptation Actions (CCAA), the INTOSAI Development Initiative (IDI), in partnership with the INTOSAI Working Group on Environmental Auditing (WGEA), supported 54 Supreme Audit Institutions (SAIs) of seven INTOSAI regions –  ASOSAI, AFROSAI-E, ARABOSAI (ongoing), CAROSAI, EUROSAI, OLACEFS, and PASAI – to strengthen their capacity to audit government responses to climate change adaptation. The initiative combined ISSAI-based cooperative performance audits with structured capacity development, enabling the 287 auditors of the participating SAI audit teams to enhance professional competencies while delivering nationally relevant audit results.

During Sharm El-Sheikh INCOSAI XXV, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia organized a side event titled “FISP Meet & Greet”, bringing together beneficiaries of the Saudi Fund for Improved SAI Performance (FISP). The Saudi FISP is a funding initiative established by the GCA under the leadership of its President, H.E. Dr. Hussam Alangari. Since 2020, the GCA has allocated 1 million U.S. dollars annually to support the needs of Supreme Audit Institutions (SAIs) in developing countries, helping INTOSAI respond to the increasing demand for direct capacity-building assistance. By 2026, the fund had reached a total value of 7 million U.S. dollars, with continued growth anticipated.

At the XXV INCOSAI, a dedicated side event celebrated INTOSAI’s formal recognition of the Professional Education for Supreme Audit Institution (SAI) Auditors (PESA) qualification, highlighted the launch of INTOSAI co-branding and the Arabic version of the qualification, and supported a key motion at INCOSAI. The INTOSAI community came together to support PESA in its journey, including Supreme Audit Institutions, (SAIs), experts, and partners who had contributed to professionalising public sector auditing.

The Kimi Makwetu Award was presented to AFROSAI-E by the International Organization of Supreme Audit Institutions (INTOSAI) at the XXV INCOSAI in Sharm El-Sheikh, Egypt. The INTOSAI Kimi Makuetu Award spotlights the best of capacity building in the INTOSAI community, and honors institutions that demonstrate outstanding commitment to strengthening the skills, systems, and sustainability of Supreme Audit Institutions (SAIs) worldwide.

The first Young ASOSAI Excellence Program was held in Nanjing and Shanghai, China from September 22nd to 26th, 2025. More than 90 young auditors from 42 SAIs attended the program. 

Mozambique’s supreme audit institution (SAI) continues to operate under a hybrid model inherited from the colonial epoch, resembling the jurisdictional model. Mozambique’s Administrative Court (Tribunal Administrativo, TA) consolidates three distinct courts within a single organization, represented by its respective chambers. The First and Second Chambers are focused on Administrative, and Tax and Customs litigation, respectively. The Third Chamber performs the functions of an SAI. Despite a visible and steady process of institutional development in recent years, the main obstacle to its progress has been its hybrid structure. This configuration hinders the institution’s organizational, financial, and functional independence, the foundational basis for the effective functioning of an SAI as recognized in the 1977 Lima Declaration. Consequently, there is no fully functional SAI in Mozambique that meets the recommendations of the United Nations (UN), INTOSAI, and international best practices.

The INTOSAI Strategic Plan for 2023-2028 identifies advocacy for and support of the independence of Supreme Audit Institutions (SAIs) as a central priority. It highlights how INTOSAI promotes and supports SAIs’ efforts to improve and protect their independence to enable SAIs to fulfil their mandate to the benefit of citizens. 

The Canadian Audit and Accountability Foundation (CAAF) is proud to be collaborating with the Ecuador Office of the Controller General (“SAI Ecuador”) to strengthen their capacity to conduct performance audits. The goal is to bring performance audit practices in alignment with the International Standards of Supreme Audit Institutions (ISSAIs), in order to improve transparency, efficiency, and accountability in the administration of resources and public policies in Ecuador. The project is being delivered through the Technical Assistance Partnership – Expert Deployment Mechanism (TAP-EDM) with funding from Global Affairs Canada, in partnership with Alinea International. The CAAF team is fluent in Spanish and highly experienced in capacity building in Latin American Supreme Audit Institutions.

In times of growing demand for public accountability and transparency, supreme audit institutions (SAIs) serve as guardians of good governance. At the State Audit Office (SAO) of the Republic of North Macedonia, we remain persistent in our mission to ensure sound stewardship of public resources through financial, compliance and performance audits grounded in international standards and national priorities.

The Organization of Supreme Audit Institutions of Portuguese-speaking Countries (OISC-CPLP), with the support of the European Union-Funded United Nations Development Programme (UNDP) Multicountry Public Financial Management (Pro PALOP-TL), in collaboration with the Good Financial Governance Programme in Mozambique of the Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH, (GIZ), successfully launched the Coordinated Performance Audit on Gender-Based Violence (CAGBV) on December 2, 2024. Hosted by the Tribunal de Contas de Cabo Verde, the international seminar marked a significant milestone in the collective efforts of Portuguese-speaking Countries: Angola, Cape Verde, Guinea-Bissau, Mozambique, São Tomé and Príncipe, and Timor-Leste (PALOP-TL) Supreme Audit Institutions to address the pervasive issue of gender-based violence.

The Global Summit on SAI Audits Contributing to Digitalisation and Sustainability, held on November 18-19, 2024, in Tbilisi, Georgia, marked a significant milestone in the collective efforts of Supreme Audit Institutions (SAIs) worldwide towards current and emerging trends about sustainability and digitalisation. Hosted by SAI Georgia and the INTOSAI Development Initiative (IDI), the Summit welcomed a diverse group of leaders, including SAIs, international organisations, academia, and other key stakeholders. 

Supreme Audit Institutions (SAIs) aim to make a difference in the lives of citizens. For SAIs operating in challenging contexts, reaching this lofty aim is not always obvious. In 2018 the INTOSAI Development Initiative (IDI), African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E), and African Organisation of French-speaking Supreme Audit Institutions (CREFIAF), came up with a groundbreaking model to support SAIs operating in challenging contexts.

“Docendo discimus.” When we teach, we learn. Has your Supreme Audit Institute (SAI) considered developing a “Leaders-as-Teachers” program? Under a Leaders-as-Teachers program, experienced analysts and auditors step into the classroom to teach newer staff how to perform key audit tasks. Effective teaching by experienced auditors who have “been there and done that” helps staff to learn, remember, and, most importantly, apply the course material. Building on adult learning principles that adults learn best when they are interested and involved, instructors facilitate discussion of the material through thoughtful, probing questions and they teach using dynamic, on-point lectures, vivid language, illustrative examples, and storytelling with messages that stick. The result is curious, engaged learners who are excited to learn more about the topic. 

As Auditor General, I have had the privilege of overseeing our national audit office during a period of change and significant challenges. As I reflect on my seven years in office, there are several key themes and lessons learned that I find to be essential for the ongoing development and effectiveness of Supreme Audit Institutions (SAIs) globally.

On July 11, 16 international professionals from Supreme Audit Institutions (SAIs) graduated from the U.S. Government Accountability Office’s (GAO) International Auditor Fellowship Program (IAFP). The 2024 fellows represent the countries of Albania, Argentina, Brazil, Georgia, India, Kosovo, Madagascar, Malawi, Nepal, Rwanda, Sierra Leone, South Africa, Sri Lanka, Tanzania, Uganda, and Ukraine.

Since 2020, the Federal Court of Accounts of Brazil (TCU) has been structuring a policy of professional trajectories, with the aim of greater professionalization of its auditors. A professional trajectory is defined as the sequence of positions or roles occupied throughout the functional life of an auditor, encompassing qualifications, experiences, and competencies necessary to perform functions at a certain career level.

28 years after its creation by the Cameroonian constitution of 1996 and 20 years after the effective start of its activities, the Chamber of Accounts (or in French, the Chambre des Comptes) of the Supreme Court of Cameroon continues its transformation into a modern public auditing institution with the support of its peers and technical and financial partners.

One of the Pacific Association of Supreme Audit Institutions (PASAI)’s programme activities is to ensure all member supreme audit institutions (SAIs) develop and implement their own comprehensive and realistic strategic plans. However, SAIs may lack the ability and capacity to develop their own strategic and operational plans, as well as establish frameworks to monitor and report on their performance against these plans. In February 2023, three member SAIs did not have a strategic plan, and five had strategic plans that were set to expire within the year.