The main components of the KSC are given as follows:

The Main Committeeis 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 the Working Groups and Task Forces. The main committee will have one meeting every third year in conjunction with INCOSAI.

TheSteering Committeecoordinates the KSC's work and evaluates whether KSC tasks are consistent with INTOSAI's objectives. The Steering Committee is expected to meet annually.