The CBC Steering Committee takes on the coordination role, evaluates whether the CBC tasks are consistent with the INTOSAI's objectives. It develops partnerships with international development organizations, consistent with INTOSAI's independence requirements.

The structure of the CBC Steering Committee takes into account common interests of the CBC and Professional Standards Committee.

  https://www.intosaicbc.org/cbc-steering-committee/

The Subcommittee is to develop advisory and consulting services by:

• Developing a database of experts and investigators in public finance field. Professionals working today in different SAIs, as well as recently retired SAI staff, may be available to perform consulting and advisory duties;
• Encouraging joint and coordinated or parallel auditing programs. Joint programs are useful to validate methodology, generate guidelines, and improve processes;
• Encouraging internship and visit programs. The programs would facilitate the visit of professionals from other SAIs to share or receive current knowledge in innovative audit areas.

  Subcommittee on Cooperative Audits

• INTOSAI Experts Database (EDB)
• Virtual Catalogue of Cooperative Audits
   

The Subcommittee promotes best practices and quality assurance through voluntary peer reviews by:

• assessing and documenting existing peer review arrangements in the INTOSAI community,
• fostering an environment where SAIs are aware of the benefits arising from voluntary peer reviews,
• updating the Peer review guide and Checklist adopted in 2010 on the basis of lessons learned by SAIs and supplementing both documents with further good practice examples where appropriate, as well as
• disseminating peer review results to a larger public, as agreed by the SAIs involved.

  https://www.intosaicbc.org/subcommittee-3-on-peer-reviews-2/

The task force was set up to address the need for standards and guidance related to auditors’ education, training and capacity development, and to initiate processes and structures for auditor professionalization.

  https://www.intosaicbc.org/task-force-on-intosai-auditor-professionalisation

The objective of the Task Force is to identify and share good practices for citizen participation and/or civil society engagement in the work of Supreme Audit Institutions (SAIs). Furthermore, the Task Force will develop initiatives, tools and approaches to support the implementation of such good practices as a means of promoting the value and benefits of SAIs.
 

The SAI Performance Measurement Framework (SAI PMF) is an international framework for self, peer, or external assessment of a SAI’s performance against the International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices, thereby enabling the SAI to confidently engage internally and externally regarding its future. It has been developed under the auspices of the INTOSAI Working Group on the Value and Benefits of SAIs, with valuable support from the INTOSAI-Donor Cooperation, to be implemented under INTOSAI ownership in collaboration with the donor community.

  https://www.intosaicbc.org/sai-pmf/

  https://www.idi.no/en/idi-cpd/sai-pmf

  SAI PMF Video

Supreme Audit Institutions cannot be effective without the trust of our auditees, parliaments and citizens. Trust needs to be earned, therefore the (perceived) integrity of the SAI is a crucial factor. That is why SAIs need IntoSAINT, a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs and to strengthen integrity in SAIs. Once the SAI sets the example, the focus can shift to integrity of the public sector of the SAI’s country.

The CBC IntoSAINT workstream supports the global roll–out of the IntoSAINT–tool.

As per 2017 the objectives of the workstream are :

• Broad recognition of IntoSAINT as a capacity building and assessment tool for SAIs
• Worldwide application of IntoSAINT in order to strengthen integrity in SAIs and the public sector;
• Mainstream IntoSAINT in SAIs and regional organizations’ strategies and operations;
• Demonstrate added value by developing a monitoring system and actively promoting experiences and best practices via existing INTOSAI communications channels;
• Ensure synergies between IntoSAINT roll–out and regional activities to support INTOSAI–P 12 and to implement SAI–PMF, ISSAI 30 and the IDI Fraud and Corruption programme.
• Continue lobbying for SAIs to dedicate own budget as well as for donor support to fund the roll–out of IntoSAINT.

  https://www.intosaicbc.org/intosaint/

  IntoSAINT Video

SAIs in fragile contexts were initially discussed at the CBC annual meeting in Lima, Peru in 2014, at the initiative of CREFIAF. As a result of those discussions, a small task group was set up to explore the issues and propose a way forward. That task group consisted of representatives from the SAIs of the Netherlands, Sierra Leone, the United Kingdom and Sweden, and from the IDI. Their work resulted in the creation of a workstream, which includes the SAIs of Afghanistan, Liberia, Netherlands, Norway, Sierra Leone, Sudan and Sweden, as well as IDI, as members.

The initial terms of reference was approved by the CBC Steering Committee during the CBC Annual Meeting in Cape Town in October 2016 and endorsed by INCOSAI in Abu Dhabi two months later. The priorities of the workstream are based on experiences by SAIs currently or previously working in states in different levels of fragility, and by donors and partners working with SAIs in such contexts. The experiences have been collected through a selection of interviews and discussions as well as reports and articles.

The work stream held its first meeting in conjunction with the CBC meeting in Washington D.C. in September 2017 and now holds regular skype meetings.

A revised terms of reference was approved by the CBC Steering Committee during its meeting in Kuwait in 2018.

  https://www.intosaicbc.org/accc/

In line with INTOSAI’s crosscutting priorities and the strategic objectives defined for the CBC in the INTOSAI Strategic Plan 2017–2022, the work stream for peer-to-peer cooperation was established to achieve CBC’s key strategy 9:

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

The work stream aims to achieve this through:

• Encouraging INTOSAI members to share their experiences of peer–to–peer cooperation through blogs and articles on the CBC website, the INTOSAI Journal and elsewhere;
• Creating opportunities to exchange experiences of peer–to–peer cooperation;
• Gathering and sharing information about peer–to–peer cooperation through the CBC website and otherwise;
• Identifying and sharing good practice in peer–to–peer cooperation;
• Promoting the use of peer–to–peer cooperation.

  https://www.intosaicbc.org/peer-to-peer-cooperation/

In September 2021 the CBC Steering Committee approved the establishment of the "Workstream on the Audit of Donor Funds". The Workstream works to achieve CBC’s strategic objective 2.5: “Engage strategically with the wider international development community in the interest of SAI capacity development".

The Workstream’s objective is that SAIs and donors make informed choices when engaging in the audit of donor funds, while safeguarding SAIs’ independence and respecting their national mandate.

The Workstream aims to support this objective through:

• Engaging with donors and SAIs to identify good practices.
• Sharing information, knowledge and experience about the benefits and challenges of SAIs audits of donor funds.
• Encouraging the application of good and sustainable practices in the SAI and donor communities.

  https://www.intosaicbc.org/audit-of-donor-funds/

In line with INTOSAI’s crosscutting priorities and the strategic objectives defined for the CBC in the INTOSAI Strategic Plan 2017–2022, the RFCD was established to achieve the INTOSAI Goal 2 objective of "promoting the development of capabilities and professional capacities of independent SAIs and Regional Organizations" and in particular the CBC’s key strategy of –

Providing 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.

The Forum strives to achieve this, amongst others, through:

• Building upon, leveraging, and facilitating cooperation and professionalism among the regional organizations of INTOSAI.
• Promoting the INTOSAI Framework for Regional Professionalism – a framework that identifies four strategic dimensions that characterise the essence of what a value-adding regional organisation should strive towards in supporting the strengthening of its members SAIs and the regional body itself.
• Providing opportunities to Regional Organisations to share case studies on how they go about strengthening their professionalism and serving the interests of their member SAIs.

  https://www.intosaicbc.org/regional-forum-for-capacity-development