INTOSAI FAQs

The International Organization of Supreme Audit Institutions (INTOSAI) is an autonomous, independent, professional, and nonpolitical organization established as a permanent institution.

The purpose of INTOSAI is to: -

Provide mutual support to SAIs.
Foster the exchange of ideas, knowledge, and experiences;
Act as a recognized global public voice of SAIs within the international community.
Set standards for public sector auditing.
Promote good national governance; and.
Support SAI capacity development, cooperation, and continuous performance improvement

INTOSAI is an autonomous, independent, professional, and nonpolitical organization established to provide mutual support; foster the exchange of ideas, knowledge, and experiences; act as a recognized voice of SAIs within the international community; provide high quality auditing standards for the public sector; promote good governance; and foster SAI capacity development and continuous performance improvement.

Promote good governance by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and foster the efficient and effective receipt and use of public resources for the benefit of their citizens.

At the time of its foundation, INTOSAI had 34 members. At present, INTOSAI has 195 members, 5 Associate members and 1 Affiliate member.

An Associate member is an international, professional, and other organizations that share the goals of external government audit. Associate Members do not have voting privilege. They participate in INTOSAI events and programs and benefit from INTOSAI’s capabilities.
An Associate member must meet the following criteria to join INTOSAI :
a) international/supranational organizations that operate on a global scale;
b) organizations directly or indirectly involved in accountability, transparency, anti-corruption, governance;
c) governmental or non-profit or not-for-profit organizations; and,
d) non-political organizations with broad-based support within the INTOSAI community
Following are the five Associate members of INTOSAI:

The Institute of Internal Auditors (IIA)
The World Bank
Organização ISC da Comunidade de Língua Portuguesa (CPLP)
Union économique et Monétaire Ouest Africaine (UEMOA)
Association ISC Commun l'usage du français (AISCCUF)

An Affiliate member refers to the overseas or dependent territories, which have a certain level of autonomy for their regional and international relations activities. The Affiliate Members do not have voting privilege. The Affiliate Members may participate in INTOSAI events and programs and benefit from INTOSAI’s capabilities. Guam is the only Affiliate member of INTOSAI.

The seat of INTOSAI and the General Secretariat is Vienna, Austria, which is the official seat of the Court of Audit of the Republic of Austria

INTOSAI achieves its mission by implementing a six-year strategic plan which covers various goals and cross-cutting priorities. The current strategic plan is for the period 2017-2022.

The information on INTOSAI is provided on the INTOSAI website, i.e. intosai.org.

INTOSAI matters are carried out and supported by the following organs and related entities: -
i.The Congress (Chair- Russia)
ii.The Governing Board (Chair- Russia, Vice-Chair- Brazil)
iii.The General Secretariat (Chair – Austria)
iv.The INTOSAI Goal Committees

Professional Standards Committee (Chair- Brazil, Vice-Chair- ECA)
Capacity Building Committee (Chair- South Africa, Vice-Chair- Sweden)
Committee on Knowledge Sharing and Knowledge Services (Chair – India)
Policy, Finance and Administration Committee (Chair – Saudi Arabia, Vice-Chair – USA)

v.The Supervisory Committee on Emergency Issues (SCEI) (Chair- Russia)

The INTOSAI organs that are separate legal entities are: -

vi. The International Journal of Government Auditing (IJGA) (Chair- USA)
vii. The INTOSAI Development Initiative (IDI) (Chair- Norway)

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

The functions of the Congress are as follows:
a) to discuss, and recommend subjects of common professional and technical interest, with a view to promoting the exchange of ideas and experiences;
b) to appoint the chairs of the Goal Committees;
c) to establish committees;
d) to endorse and amend the INTOSAI Statutes and the Strategic Plan;
e) to endorse Due Process for INTOSAI’s Framework of Professional Pronouncements – Procedures for developing, revising and withdrawing the International Standards of Supreme Audit Institutions (ISSAIs) and other pronouncements on www.issai.org;
f) to deal with all matters brought before the Congress by the Governing Board;
g) to endorse the triennial INTOSAI budget
h) to endorse the annual report and the audited financial statements of INTOSAI;
i) to determine, upon a proposal from the Governing Board, the country whose Supreme Audit Institution will host the next Congress;
j) to elect the Supreme Audit Institutions responsible for hosting the International Journal of Government Auditing and the INTOSAI Development Initiative (IDI) for six-year renewable terms;
k) to elect eleven full members representing the Regional Organizations for the Governing Board for a period of six years, being eligible for re-election;
l) to decide as the highest authority of INTOSAI on matters concerning international cooperation of Supreme Audit Institutions;
m) to designate, upon a proposal from the Governing Board, the auditors of the Organization;
n) to decide on any matters related to this institution not covered or specified in the Statutes.

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.

The Governing Board meets annually to provide strategic leadership, stewardship, and continuity between Congresses. Therefore, following are the responsibilities of the Governing Board :
a) to take in the time between Congresses all measures deemed by it necessary to attain INTOSAI’s aims, including, in particular, performance of the tasks assigned to the Governing Board by the Congress. All decisions and resolutions presented to Congress have to be presented to Governing Board first.
b) to revise and approve the INTOSAI Statutes and the INTOSAI Strategic Plan prior to endorsement by the Congress; and monitor the implementation of strategic plan;
c) to approve the Terms of Reference, and leadership of the INTOSAI Goal Committees;
d) to determine whether the qualifications of the Supreme Audit Institutions or institutions (in case of application for Associate Membership or Affiliate Membership) wishing to join INTOSAI meet admission requirements and to decide on their admission;
e) to recognize Regional Organizations;
f) to establish committees and appoint their chairs;
g) to approve the triennial budget, including any recommendations for the adjustment of membership dues;
h) to approve the annual budgets, also in consideration of the implementation of the Strategic Plan of INTOSAI;
i) to approve the necessary steps in case of an accumulated surplus as established in the INTOSAI Financial Regulations and Rules;
j) to review and approve the annual report of the General Secretariat
f) and to submit it together with its own comments to the Congress for endorsement;
k) to recommend the Supreme Audit Institutions responsible for hosting the International Journal of Government Auditing and the INTOSAI Development Initiative (IDI) for six-year renewable terms to the Congress.

The activities and initiatives of INTOSAI focus mainly on fostering and promoting the essential prerequisites for independent and efficient SAIs, the cooperation with the United Nations and its specialized agencies, on the 17 Sustainable Development Goals (SDGs) and the raising of awareness for the important contribution of SAIs to monitoring the implementation of the 2030 Agenda for Sustainable Development.
A further focus lies on the elaboration, maintenance and update of auditing standards and guidelines and on facilitating initiatives in support of SAIs and regions to build and develop their capacities and enhance their capabilities.

GOAL 1 – Professional Standards.
Promote strong, independent, and multidisciplinary SAIs and encourage good governance, by:
Advocating for, providing, and maintaining International Standards of Supreme Audit Institutions (ISSAI); and
Contributing to the development and adoption of appropriate and effective professional standards

GOAL 2 –Capacity Development
Support SAIs in developing capacity to maximize their value and benefits to society, by:
Promoting the development of capabilities and professional capacities of independent SAIs and regional organizations.
Informing INTOSAI decision-making on SAI capacity development matters; and
Cooperating with donors, relevant partners, and stakeholders

GOAL 3 - Knowledge Sharing and Knowledge Services
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.

GOAL 4: Maximize the Value of INTOSAI as an International Organization
Organize and govern INTOSAI in ways that promote economical, efficient, and effective working practices, timely decision-making, and effective governance practices, while maintaining due regard for regional autonomy, balance, and the different models and approaches of member SAIs.

Along with the four strategic goals, INTOSAI has identified five crosscutting priorities that provide the underpinning of how INTOSAI will focus its work to achieve its goals in the coming years:

Crosscutting Priority 1: Advocating for and supporting the independence of SAIs.
Crosscutting Priority 2: Contributing to the follow-up and review of the SDGs within the context of each nation’s specific sustainable development efforts and SAIs’ individual mandates.
Crosscutting Priority 3: Ensuring effective development and coordination among standards setting, capacity development, and knowledge sharing to support SAIs and improve their performance and effectiveness.
Crosscutting Priority 4: Creating a strategic and agile INTOSAI that is alert to and capable of responding to emerging international opportunities and risks.
Crosscutting Priority 5: Building upon, leveraging, and facilitating cooperation and professionalism among the regional organizations of INTOSAI.

The Strategic Plan calls for the General Secretariat and PFAC in coordination with other key INTOSAI bodies to gather and review information on progress toward the Plan’s goals and crosscutting priorities, develop a list of action items for consideration by the Governing Board, and present that information in a Performance Assessment Report.
In accordance with the Strategic Plan, this report will be provided to INTOSAI members and external stakeholders, publicized in the International Journal of Government Auditing, and made publicly available on the INTOSAI website. The report follows the structure of the Strategic Plan, highlighting progress, key accomplishments, and challenges relative to its four strategic goals and five crosscutting priorities.
Reviewing performance on a regular basis allows organizations to track the progress they are making towards their goals and gives leaders crucial information on which to base their organizational and management decisions. To assess its performance, INTOSAI implements annual reviews of progress towards each strategic objective contained in the strategic plan. The organization uses the results of these reviews to:

inform long-term strategy.
inform planning and budget formulation.
identify opportunities for continuous improvement, including risk management.
improve decision-making response time.
strengthen collaboration across the organization; and
improve transparency.

The INTOSAI Governing Board recognizes the following seven Regional Organizations:

AFROSAI- African Organization of Supreme Audit Institutions
ARABOSAI- Arab Organization of Supreme Audit Institutions
ASOSAI- Asian Organization of Supreme Audit Institutions
CAROSAI-Caribbean Organization of Supreme Audit Institutions
EUROSAI- European Organization of Supreme Audit Institutions
OLACEFS- Organization of Latin American and Caribbean Supreme Audit Institutions
PASAI- Pacific Association of Supreme Audit Institutions

The Liaison Officer may attend project group meetings but is under no obligation to do so. When dealing with the subject matter of the project proposal/draft pronouncements the Liaison Officer should apply professional judgment for example in relation to the due process, compatibility with ISSAI 100 or in relation to any other subject matter specific information. The Liaison Officer should bring relevant issues discussed with the project group to the attention of FIPP.