Speech delivered by the auditor-general on the CBC Report

PFAC meeting 2025, Online

Date: 29 September 11h00 ET (17h00 SAST)

Introduction

Chair, thank you for the opportunity to share the activities of the Intosai Capacity Building Committee over the past year.

It is unfortunate that neither Christina nor I could not attend this session in person,; however, pressing domestic responsibilities have required us to remain at home. I am nevertheless very grateful for the opportunity to participate virtually and to connect with you, as Intosai leaders

Today, I will take you through the key achievements and progress from our workstreams, as well as strategic updates that will guide our future efforts. CBC vicechair Ms Christina Gellerbrant-Hagberg will take you through the final section of the report, offering additional perspectives and concluding our presentation.

Workstream progress

Moving to our report, I would like to begin with the heart of the CBC’s work: our nine dedicated workstreams.

Over the past twelve months, eight out of nine workstreams achieved their planned deliverables. This reflects our collective commitment across regions and the Intosai community. For the workstream that did face delays, we remain confident that the team will be back on track soon, thanks to ongoing efforts and support.

A key achievement this year has been the comprehensive revision of the SAI Performance Measurement Framework (SAI PMF), Intosai’s flagship diagnostic tool for assessing supreme audit institution performance. This was far more than a procedural update or routine exercise—it aligned the framework fully with the latest international standards, including Issai 140 on Quality Management and Issai 150 on Auditor Competence. We also incorporated global best practices, notably in ICT governance and human resource management, ensuring the framework is more robust, relevant, and future-focused than ever before.

Our numbers underscore this progress:

• A total of 121 SAI PMF assessments have now been completed worldwide – 102 first-time assessments and 19 repeat assessments.
• This exceeds our year-end target of 100 first-time assessments, reflecting strong momentum and engagement among SAIs across the globe.
• The revised SAI PMF will be presented for approval at Incosai, marking a significant milestone in Intosai’s global measurement efforts.

For any SAI committed to continuous improvement, the revised SAI PMF offers an indispensable tool, not only measuring current performance but also highlights opportunities for growth, guiding users toward enhanced capacity, credibility, and long-term impact.

In 2016 the Intosai governing board approved the establishment of the Task Force on Intosai Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in Intosai. The taskforce has since fulfilled its core mandate. The group has successfully formalised auditor professionalisation within the Intosai framework and supported the implementation of Issai 150.

Following this success, the CBC steering committee, at its June meeting, approved the discontinuation of the taskforce, with implementation support now shared among the Intosai Development Initiative, regional bodies, and SAIs themselves.

The CBC remains committed to strategically championing enabling human resource management practices, which is one of the four pillars of SAI professionalism and one of the four requirements of Issai 150. In line with this commitment, we plan to promote effective strategic and operational HR management practices as part of our updated workplan.

SIDS-CCC

In 2024 the CBC commissioned research on the root causes of, and potential solutions to, the challenges faced in the implementation of Intosai standards by SAIs in small island developing states (SIDS) and in other complex contexts. This research has now resulted in a collaborative action plan addressing the research recommendations.

While implementing all actions simultaneously would be ideal, resource limitations, the availability of implementation partners, and concurrent initiatives necessitate a phased approach. The actions have been prioritised—not due to a lack of urgency, but to ensure their effective and sustainable implementation. Although I cannot address every action today, I will highlight a few of the most significant ones.

A key outcome has been the stronger collaboration between Pasai, Afrosai-E, and Carosai. A notable example is Afrosai-E’s audit management software, A-SEAT, now being implemented across the three regions. Issai-aligned and tailored to SAI workflows, it helps auditors work more consistently and efficiently, showing how regional innovation can benefit multiple SAIs.

With reference to audit quality management, the IDI is taking a global lead in supporting SAIs in SIDS to implement modern quality management systems, as required under Issai 140. The regional secretariats support their members’ tailored implementation efforts, but unfortunately the strength of regional technical hubs remain limited owing to resource limitations.

Regarding solutions to the complexity challenges of some of the Issais, the CBC remains in conversation with the PSC and subcommittees such as FAAS, while the CBC and three regional organisations are investigating regional-level solutions.

While some solutions will require time and sustained Intosai collaboration, current initiatives already showcase the power of cooperation in addressing the significant challenges faced by our colleagues in SIDS and other challenging contexts.

CBC contribution to Intosai Organisational goals

Allow me to briefly address the CBC’s alignment with and contribution to Intosai’s broader organisational priorities.

On SAI independence, our 2025 annual meeting focused on tools and approaches to safeguard independence, including model audit legislation and independence in the audit of donor funds. The steering committee also approved a revised Goal 2 operational plan with a new indicator measuring legal and staffing independence – Christina will provide more information on this when she takes the floor. The 2024 research into the challenges faced by SAIs in the SIDS and those in complex contexts, confirmed that a legal framework prescribing the necessary conditions for a SAI’s financial and operational independence, and independence in recruitment of staff, remains a critical enabler for building the requisite professional capacities and capabilities.

In building strategic partnerships, the CBC engaged both within Intosai and externally — partnering with the PSC, FAAS, IDI, IFAC, and IAASB, while also supporting SAIs’ strategic communications through collaboration with the General Secretariat and Nico. Our regional outreach and the SIDS/CCC initiative have also strengthened ties with regional organisations and the IDI.

On resilience, engagements at the 2025 annual meeting showcased practical examples of HR managers building SAI resilience and highlighted Pasai’s leadership in value-adding HR management.

While we have no dedicated CBC workstreams for SDG achievement or equality and inclusiveness, all our collaborative and capacity-building efforts are guided by the principle of leaving no SAI behind.

I will now handover to Christina, who will take you through the Goal 2 operational plan update and the CBC annual meetings.

Approval of the Goal 2 operational plan

Looking ahead, the CBC has updated the Goal 2 operational plan for 2026–28, developed through consultation with our main stakeholders. These updates are designed to ensure that the plan better addresses SAI capacity-development needs, aligns with evolving priorities, and provides a clearer, more relevant framework for measuring progress.

Intosai’s Goal 2 for 2026–28 focuses on strengthening SAI capacity in a way that is practical, sustainable, and forward-looking. At its core, it emphasises three strategic objectives: promoting initiatives that respond to SAI needs, building strategic partnerships to support professionalism and sustainable growth, and sharing knowledge to facilitate dialogue and learning across Intosai. The CBC’s work is directly aligned with these objectives, ensuring that our initiatives not only build capacity but also foster collaboration, innovation, and lasting impact for SAIs. At the core of Goal 2 is collaboration: the operational plan acknowledges that capacity development is a shared effort involving the CBC, regional organisations, the IDI, the Intosai-Donor Cooperation, and SAIs through peer-to-peer support.

A key update from the 2023–2025 Goal 2 operational plan to the current plan is the stronger emphasis on SAI independence, highlighting its role as a foundation for effective mandate delivery and sustainable capacity development.

Other refinements have been made to enhance clarity and strategic alignment: indicators relating to Issai 150 have been consolidated, regional funding indicators have been revised to reflect local realities more accurately, and the indicators for stakeholder engagement and SAI capacity development have been simplified to facilitate tracking and reporting. We have also expanded coverage of donor funding to include both regional and sub-regional organisations, reinforcing the importance of coordinated support for all SAIs.

Together, these updates ensure the plan remains relevant, realistic, and aligned with SAIs’ evolving capacity-building needs.

CBC annual meetings 2025

In June, the CBC held its annual meeting in London, alongside IFAC’s MOSAIC and the Intosai Donor Cooperation. This meeting brought together primary stakeholders, to foster new opportunities and deepen collaboration. The theme for the meeting was“ Independent, professional SAIs for credible results and enhanced public trust.” Over two productive days, the participants revisited the four fundamentals of professionalism, with a focus on:

• Tools and approaches for promoting the ideal SAI environment, in particular SAI independence
• Ongoing improvement of SAIs, and the value of Intosai’s assessment and performance measurement tools
• Competent people: value-adding human resource management and regional support
• Professional standards and guidance: leaving no SAI bending in adhering to the Issais

SAI independence continues to be a critical pillar we must protect, especially given the significant and ongoing threats faced by some of our member SAIs. Discussions during the meeting reaffirmed that independence is the very foundation of public sector auditing. We explored strategies to safeguard and strengthen it — including stronger internal governance, greater transparency, and leadership rooted in accountability.

In addition to reaffirming the importance of SAI independence, the meeting shone a light on the need for SAIs’ continuous improvement with the help of tools like the SAI PMF, IntoSAINT, and peer reviews as more than technical instruments—they are enablers of institutional strength, guiding SAIs toward professional excellence. We also heard from Pasai about their journey: how a strong regional framework, focused HR development, and investment in staff capacity have boosted both audit mandate delivery and public trust.

With regards to the principle of leaving no SAI behind, specifically in adhering to the Issais, we explored real challenges some SAIs face in doing so. Encouragingly, the discussions also highlighted both existing and emerging solutions to help address these challenges.

Throughout the meeting, one message was clear: few — if any — of these initiatives, tools, or innovations would be possible without the collaboration and cooperation among Intosai bodies and development partners.

We concluded our London meeting with the steering committee, focusing on key governance issues, and taking stock of the progress of our workstreams. 

Closing

In conclusion, I want to acknowledge the dedication and collaborative efforts of everyone involved in advancing Intosai’s work. Our achievements are the result of strong partnerships across SAIs, regions, and Intosai bodies. I also wish to extend special thanks to the CBC Secretariat for their outstanding work in supporting our initiatives and keeping us on track. On behalf of the CBC leadership, Tsakani and myself, thank you all for your commitment and contributions.

Thank you chair, back to you.