By Jan van Schalkwyk Professional Standards Committee May 2014

INTOSAI Capacity Building Committee The CBC regards itself as the INTOSAI advocate for, and custodian of, SAI capacity development. The CBC strives to facilitate initiatives in support of SAIs and regions, building their capacities and enhancing their capabilities What is the proposed value of the CBC going forward: Strategically and constructively challenging current structures, priorities, programmes and capacity building activities Identifying and addressing capacity-building overlaps, gaps and inconsistencies within INTOSAI Facilitating initiatives in support of SAIs and regions, building their capacities and enhancing their capabilities Partnering with existing capacity-building providers and coordinators, to enabling a greater impact of their efforts;

To add value by (cont.) : Championing closer cooperation between the CBC, PSC and KSC in the interest of capacity building and the efficient use of INTOSAI resources Facilitating a greater capacity-building role for the INTOSAI regions, from both a participation and an accountability angle, while recognising their diversity Supporting capacity building through knowledge sharing, e.g. by encouraging coordinated audits Supporting the verification or assessment of capacity-building efforts in the form of peer and/or self-assessments Exploring opportunities and encouraging initiatives for the certification and accreditation of auditors INTOSAI CBC

Best practice guidance - 2 new guides: Human Resource Management / ISSAI implementation - Finalising guide on Managing IT in SAIs - Rolling out guides across INTOSAI regions - Translating existing guides into official INTOSAI languages Develop advisory and consulting Services - Data base of growing number of public finance experts – next step is integration with the SAI Information Data Base - Encouraging joint and coordinated or parallel auditing programmes (ISSAI 5800) - Encouraging inter-SAI knowledge exchange programmes (Pakistan Promoting best practices and QA through voluntary peer reviews - Annual survey of current and planned peer reviews, and disseminating results (29 peer reviews documented) - Revision of ISSAI 5600 (plus a guide and checklist on peer reviews) Reinforcing regional and country level aspects of capacity building (new emphasis ) Facilitating a greater capacity building role for INTOSAI regions, while recognising their diversity > Integrating regional capacity building structures into all CBC activities > Supporting establishment of an inter- regional forum Current and future work

ISSAI development by CBC ISSAI 5800 Draft ISSAI 5800 ended its exposure period on issai.org in October 2013 – comment received from 25 SAIs published on issai.org SAI comments are being processed by SAI Peru and SAI Germany for presentation to CBC Steering Committee on 11 September 2014 Draft ISSAI 5800 translation into INTOSAI official languages only after September CBC meeting – submission to INTOSAI Governing Board therefore only likely in 2015, followed by publication on issai.org INCOSAI endorsement is planned for in 2016 ISSAI 5800 already being used in OLACEFS to guide peer reviews → Would the PSC approve of the CBC publishing the draft ISSAI 5800 on the CBC website after CBC SC approval in September 2014 (with a note that GB approval and INCOSAI endorsement is pending)?