Tag: capacity development

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. 

“I touch the future. I teach.”- saidChrista McAuliffe, a teacher selected for NASA’s Teacher in Space programme in 1986, highlighting the profound impact educators have on shaping future generations, innovators, and leaders. Her motto reflects a philosophy that teaching is lifelong, influential, and often shapes the future

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.

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 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.

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.

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.

The French Cour des Comptes, created in 1807 under Napoleon, is one of France’s oldest institutions. It acquired its authority through jurisdictional control of public accountants’ accounts, its primary mission. This type of control was subsequently adopted by other French-speaking, Portuguese-speaking and Spanish-speaking countries. In Madagascar, the Cour des Comptes is facing challenges with a complex issue linked to jurisdictional control. This article aims to elicit questions and reactions to this situation, in order to highlight the importance of the challenge of jurisdictional control of the Malagasy Cour des Comptes, while shedding light on its raison d’être, in promoting the sound management of public funds.

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. 

After the Office of the Auditor-General (OAG) of Fiji established a Quality Assurance (QA) function in 2017, the benefits went beyond assurance that the SAI’s audit engagements complied with ISSAIs. It also enabled the SAI to implement improvements to its audit methodology and Quality Control (QC) system.

Papua New Guinea is by far the largest of the developing island nations in the PASAI network. Its infrastructure is deficient, with inconsistent internet and power supply nationwide. Efforts are underway to construct a highway network that will connect the mountainous country, but once completed, maintenance may prove problematic due to landslides, tropical weather and seismic activity. 

In the Federated States of Micronesia, the Yap State Office of the Public Auditor (OPA) is dealing with staffing challenges that are, unfortunately, not uncommon for the Pacific Island region. 

Learn about the INTOSAI Donor Cooperation’s Brokering Upscaled SAI Support (BUSS) and Global SAI Accountability Initiative (GSAI) Initiatives.

Amongst the many things the INTOSAI Donor Cooperation (IDC) does to strengthen support to the SAI community, the IDC’s brokerage activities have helped connect SAIs with resources, guidance, and partnerships from donors, peer partners, and other organizations. The INTOSAI Development Initiative’s (IDI) Global Foundations Unit leads this work with the goal of enhancing the capacity of SAIs to lead their own development initiatives. 

In the first week of June in 2022, this INTOSAI-Regions Coordination Platform (IRCP) gathered in a hybrid format to discuss INTOSAI’s response to capacity development challenges and opportunities faced by SAIs.