The Governing Board is composed of 22 members who are as follows:
a) the heads of the Supreme Audit Institutions of the countries in which the last three Congresses were held;
b) the head of the Supreme Audit Institution of the country designated for hosting the next Congress;
c) the Secretary General;
d) the heads of the Supreme Audit Institutions responsible for the International Journal of Government Auditing and the INTOSAI Development Initiative (IDI);
e) the chairs of INTOSAI Goal Committees 1,2, 3 and 4;
f) eleven full members elected by Congress for a period of six years, being eligible for re-election.