INTOSAI’s third strategic goal builds on the essential features of openness, sharing, and cooperation that have been INTOSAI’s hallmark throughout the years. This goal serves as the hub for INTOSAI’s efforts to share knowledge regarding SAIs’ efforts to support and contribute to the follow-up and review of the SDGs within the context of individual SAI mandates, capacities, and priorities. The goal, led by the Knowledge Sharing Committee (KSC), includes the following strategic objectives to support greater professionalism and continuous improvement of SAIs:
Encourage SAI cooperation, collaboration, and continuous improvement through knowledge development, knowledge sharing and knowledge services, including:
- Producing and revising INTOSAI products;
- Providing benchmarks and operating a community portal; and
- Conducting best practice studies and performing research on issues of mutual interest and concern.
- Develop and maintain expertise in the various fields of public–sector auditing and help to provide content to the INTOSAI Framework for Professional Pronouncements.
- Enable wide exchange of knowledge and experience among INTOSAI members.
- Working with the CBC, IDI, and other INTOSAI entities, facilitate continuous improvement of SAIs through knowledge sharing on the crosscutting lessons learned from the results of peer reviews and SAI PMF.
- Preparation of new INTOSAI products and product lines: The Knowledge Sharing Committee (KSC), in collaboration with other INTOSAI entities, has work plans and milestones for development of new standards and guidance for consideration by the common forum, and other INTOSAI products during 2017–2022. The KSC works closely with other stakeholders to develop products for INTOSAI’s efforts to support the implementation where appropriate and contribute to the followup and review of the SDGs.
- Revision of ISSAI products: Annual targets for updating and revising existing standards are established for the period 2017–2022. This work is done in close collaboration with the PSC and FIPP.
- INTOSAI KSC-IDI Community Portal: In close collaboration with IDI, a knowledge sharing platform to serve as the hub for knowledge sharing has been formed. The platform includes Communities of Practice (COP), Blogs, Online Polls, Wikis, virtual meetings, and other mechanisms that quickly and efficiently gather and disseminate views and experiences.
- Research projects: The KSC leads the development of a scheme for encouraging internal (to INTOSAI) and external research projects in public audit. The KSC also facilitates INTOSAI’s engagement with the academic community on issues of mutual interest and concern.
- Stakeholder engagement: The KSC, other strategic goal committees, IDI, INTOSAI regional organizations, the Supervisory Committee on Emerging Issues and the INTOSAI General Secretariat work together to avoid duplication of work and for greater synergy.
- Facilitate continuous improvement: Working with the CBC, IDI, and other INTOSAI entities, the KSC gathers and disseminates crosscutting lessons learned from the individual results of peer reviews and of SAI PMF assessment.
- Cooperate with and leverage the efforts of The International Journal of Government Auditing and the General Secretariat to expand the use of social media, video, and interactive tools to ensure “realtime” communication across INTOSAI, its partners, and with other interested parties.
- Use working groups, task forces, and communities of practice open to all interested SAIs as vehicles for generating and disseminating knowledge and experiences.
The Committee on Knowledge Sharing and Knowledge Services is the KSC's superior body. It is based on an open membership that constitutes a pool of resources to carry out existing and future tasks undertaken by its Working Groups. The Committee meets every three years in the framework of INCOSAI.
The KSC consists of the Steering Committee and its Working Groups.