The XXIII International Congress of Supreme Audit Institutions (INCOSAI) bought together Supreme Audit Institutions of 161 countries, at Moscow Manege from Wednesday, 25-27 September 2019 to discuss the issues pertaining to future of Public Auditing. The Congress is held every three years and is the supreme organ of INTOSAI. The XXIII INCOSAI was attended by delegations from about 169 different INTOSAI member countries, experts in public administration and economy, representatives of the UN, the World Bank, OECD and others. SAI of Russia assumed the chairmanship of INTOSAI, and the head of the Accounts Chamber of the Russian Federation Aleksei Kudrin became President of INTOSAI for the next three years. Participants of the Congress held from 25 to 27 September discussed the role of auditing in achieving national development goals and Information technologies for the development of the public administration. In addition, the Congress included strategic sessions of participants on the development of INTOSAI itself: how to further increase the organization performance, how to ensure trust between the audit institutions and other stakeholders. The Moscow Declaration was adopted by the members. The declaration comprises of the results of the comprehensive discussions on the two main Congress themes "Information technologies for the development of the public administration" and "The role of the Supreme Audit Institutions in the achievement of the national priorities and goals" and provides guidance for the activities and strategies of INTOSAI and its member SAIs for the upcoming years while, at the same time, taking account of the SDGs and the fundamental changes in public auditing and public policy worldwide. In ten concrete theses, SAIs and INTOSAI commit themselves to providing independent external oversight on the achievement of nationally agreed targets including those linked to the SDGs, to responding effectively to opportunities brought by technological advancement and to enhancing the impact of SAIs. At the General Plenary Sessions, the Congress took the following forward-looking decisions for INTOSAI and its member SAIs: • Endorsement of INTOSAI P-10 (migrated version of the Mexico Declaration) • Endorsement of INTOSAI P-50 (Principles of Jurisdictional Activities of SAIs) • Endorsement of GUID 5100 (Guidance on Audit of Information Systems) • Endorsement of GUID 5290 (Guidance on Audit of the Development and Use of Key National Indicators) • Endorsement of the INTOSAI Performance and Accountability Report (PAR) for the period 2017–2019 • Taking note of the PSC's commitment to improving communication and dialogue around the standard-setting process, the application of the framework in practice, and recognition of the network of INTOSAI standards liaison officers (ISLO) in the INTOSAI community • Endorsement of the SAI PMF Implementation Strategy for 2020–2022 • Adoption of the guide "Developing Pathways for the Professional Development of Auditors in a SAI" • Taking note of the formation of the "INTOSAI Working Group on Impact of Science and Technology on Auditing" (WGISTA) – (Chair SAI UAE, Vice-Chair SAI USA) • Taking note that the SAI of Finland assuming the chair of the Working Group on Environmental Auditing for 2020–2022 and of the SAI of the Philippines assuming the chair of the Working Group on Public Debt from 2017 • Taking note of the name change of the Working Group on Program Evaluation into Working Group on Evaluation of Public Policies and Programs (WGEPP) and of the Working Group on Key National Indicators into "Working Group on SDGs and Key Sustainable Development Indicators (WGSDG_KSDI)" • Taking note of the Quality Assurance Paper, the Quality Assurance procedure and the Quality Assurance certificates jointly developed by PSC, CBC and KSC for official INTOSAI documents developed outside the Due Process • Endorsement of the INTOSAI triennial budget 2020–2022 • Endorsement of the following new members of the Governing Board: o SAI of Brazil as First Vice-Chair of the Governing Board from 2020–2022 and as host of the Congress in 2022 as member of the Governing Board until 2031 o SAI of Saudi Arabia as Chair of the Finance and Administration Committee and as Second Vice-Chair of the Governing Board o SAI of the United States of America as host of the International Journal of Government Auditing until 2025 o SAI of Norway as host of the INTOSAI Development Initiative until 2025 o SAI of Algeria in representation of AFROSAI until 2025 o SAI of Namibia in representation of AFROSAI until 2025 o SAI of Japan in representation of ASOSAI until 2025 o SAI of Thailand in representation of ASOSAI until 2025 o SAI of Poland in representation of EUROSAI until 2025 o SAI of Portugal in representation of EUROSAI until 2025 • Election of the SAIs of Jamaica and Lithuania as external auditors of INTOSAI for the audit period 2020–2022 • Endorsement of the SAI of Brazil as host of the XXIV INCOSAI in 2022.