www.intosaijournal.org 39

SPOTLIGHT ON CAPACITY BUILDING

The U.S. Comptroller General (CG), Gene L. 

Dodaro, had a vision: establish a team dedicated 

to building capacity and fostering effective 

accountability on a global scale. The CG's vision 

and legislation led to the creation of the Center 

for Audit Excellence (CAE).

The CAE, which was officially launched by the U.S. Government 

Accountability Office (GAO) in October 2015, complements 

other GAO capacity building programs, including the 

International Auditor Fellowship Program. While the Fellowship 

Program offers training at GAO, CAE instructors and project 

specialists can travel globally to provide on-site services. 

Under the guidance of GAO's Strategic Planning and External 

Liaison (SPEL) Managing Director, James-Christian Blockwood, 

the CAE provides fee-based training and technical assistance 

designed to help accountability organizations improve 

performance and transparency and ensure the sound use of 

public funds. 

Committed to advancing the CG's vision, the CAE collaborates 

with organizations to find cost-efficient and cost-effective 

methods to deliver support that builds capacity and fosters 

effective accountability. Staffed with highly-experienced 

former GAO senior-level professionals, the CAE focuses on 

organizational capacity building, mentoring and training as 

core services and leverages staff knowledge and experience 

to deliver key programs and initiatives that include:

• Performing needs assessments to identify areas where 

audit organizations can strengthen policies, procedures 

and skills; and enhance implementation of International 

Organization of Supreme Audit Institution (INTOSAI) audit 

standards;

• Providing a wide range of auditor training courses on topics, 

such as performance audits, evidence, audit methodologies, 

report writing, and internal control;

• Mentoring and coaching audit teams in carrying out 

various types of audits using proven tools and techniques 

for effectively managing the audit process and delivering 

high quality results;

• Enhancing leadership and supervisory skills in effectively 

overseeing audits;

• Developing, implementing and refining sound human capital 

strategies, quality assurance frameworks and strategic 

plans; and

• Developing and implementing strategies to effectively 

engage with legislative oversight bodies, media and 

citizens.

GAO CENTER FOR AUDIT EXCELLENCE BUILDS 

WORLDWIDE CAPACITY, GOOD GOVERNANCE

GAO and USAID sign agreement for CAE support to 

audit organizations in developing nations
Establishing relationships with key partner organizations is an 

important CAE strategy to enhance Supreme Audit Institution 

(SAI) capacity and advance global accountability. In 2016, 

the CAE signed a Memorandum of Understanding (MOU) 

with the U.S. Agency for International Development (USAID). 

“Independent, professional audit offices are a vital part of 

sound public financial management systems. This agreement 

will foster closer cooperation between our two organizations 

in order to help develop audit offices that are capable of 

fighting corruption, ensuring transparency, and promoting 

public trust,” noted Dodaro at the time of the USAID signing 

ceremony. 

During its first three years, the CAE has experienced increasing 

demand for its services, and the organization's nationwide 

and worldwide reach is evident, having now served over two 

dozen U.S. organizations and audit entities in six countries. 

Additional projects with SAIs from other countries are also 

underway. 

Since signing the MOU with USAID, the CAE has conducted 

an assessment to identify key capacity building needs of a 

SAI in Africa and recently signed a three-year agreement 

with USAID to help strengthen and enhance the performance 

audit capability of a SAI in Asia, where CAE staff will deliver 

training classes, coach and mentor auditors, and provide 

support to other institutional capacity building initiatives.

In 2018, the CAE helped a European SAI to assess and 

improve its process for documenting financial results from 

audits. CAE’s project specialist, an economist and former 

GAO managing director, brought substantial subject matter 

knowledge to the project and developed a very effective 

working relationship with SAI staff that helped 

ensure the project’s success. 

The CAE also recently assisted a SAI in Central 

America improve its capacity to conduct 

performance audits. A highly experienced 

CAE project specialist who is fluent in Spanish 

provided several training courses; helped the 

SAI update its performance audit manual, and 

coached an audit team in conducting an audit 

very well-received by SAI leadership and the 

audited agency. 

"I find the progress achieved in the last three 

years incredibly inspiring and look forward to 

expanding our services and course offerings," 

remarked Janet St. Laurent, CAE Director.

On the domestic front, audit agencies have turned—

and returned—to the CAE to assist with improving audit 

skills, enhancing knowledge on evidence standards and 

strengthening supervisor proficiencies in reviewing draft 

audit reports. 

Evaluations from organizations and individuals who have 

received CAE support and training consistently indicate 

superior ratings across the board, including coursework 

relevance and instructor effectiveness. One respondent, 

representing a U.S.-based audit agency, cited CAE training 

as "the best investment ever made."

In the coming year, the CAE aims to maintain a healthy 

volume of domestic work through a continued emphasis on 

relationships with federal Inspectors General, state and local 

audit organizations, and professional associations. Domestic 

plans also include individual courses at GAO headquarters 

using online registration capabilities. 

Internationally, the team seeks to continue providing highquality services to ongoing projects, as well as starting new 

endeavors. The CAE plans to conduct additional outreach 

with the donor community and SAIs to explore and expand 

partnership opportunities, including a pending MOU with the 

World Bank.

"The CAE and its contributions have, undoubtedly, had a 

tremendous impact. It's an honor to be part of a team at 

the forefront of good governance with an opportunity and 

ability to shape the global audit community," Blockwood said.

To learn more about the CAE and its services, visit http://

www.gao.gov/resources/centerforauditexcellence/overview

or call Janet St. Laurent at 202-512-7100.

Regional map showing completed, 

ongoing and future CAE support

40 International Journal of Government Auditing—Winter 2019

SPOTLIGHT ON CAPACITY BUILDING
Provided training & technical assistance to 10 

federal, state and local organizations across 

the U.S. during first year in operation

Provided training & technical assistance services 

and support to 15 organizations and 3 countries 

by the end of 2017

Service expansion in 2018 led to significant 

increase in international work, and implemented 

first project as part of USAID partnership

Client feedback and evaluations demonstrate 

superior ratings. High-quality, effective training 

resulted in significant volume of repeat business

GAO CENTER FOR AUDIT EXCELLENCE

The U.S. Government Accountability Office (GAO) launched 

the Center for Audit Excellence (CAE) in October 2015 to 

help build capacity and foster effective accountability 

organizations that can help improve performance and 

transparency and ensure sound use of public funds.

WHO WE ARE KEY ACCOMPLISHMENTS

"The best investment ever made!"

Customer feedback consistently demonstrates 

quality and impact of services

WHAT WE DO

www.intosaijournal.org 41

SPOTLIGHT ON CAPACITY BUILDING

Through USAID partnership, CAE conducted an 

assessment to identify key capacity building 

needs of a SAI in Africa

Signed 3-year agreement with USAID to help 

strengthen and enhance the performance audit 

capability of a SAI in Asia

Supported a SAI in the Latin American region 

through MCC service agreement

CAE helped European SAI assess and improve 

its process for documenting financial results from 

audits

Established strategic partnerships: signed USAID 

MoU and executed a service agreement with 

Millennium Challenge Corporation (MCC) 

Perform needs assessments to identify areas where audit 

organizations can strengthen policies, procedures and skills; 

and enhance implementation of INTOSAI audit standards

Provide a wide range of auditor training courses on topics, 

such as performance audits, evidence, audit methodologies, 

report writing, and internal control

Mentor and coach audit teams in carrying out various types 

of audits using proven tools and techniques for effectively 

managing the audit process and delivering high quality results

Enhance leadership and supervisory skills

in effectively overseeing audits

Develop, implement and refine sound human capital 

strategies, quality assurance frameworks, and strategic plans

Develop and implement effective engagement plans with 

legislative oversight bodies, media and citizens