The Congress of INTOSAI is the supreme organ of the Organization and is composed of all Full, Associate and Affiliate Members. Once every three years it holds regular meetings, each of which shall be chaired and convened by the head of the Supreme Audit Institution of the country in which the Congress is held.
The resolutions of the Congress are carried by a simple majority of votes of participating Full Members, except for resolutions on amendments to the Statutes and the endorsement of the Strategic Plan, which require a two-thirds majority of votes.
Each Full Member participating in a Congress has the right to one vote at that Congress. Each Congress shall approve its rules of procedure