International Organization of Supreme Audit Institutions (INTOSAI)

Organisation internationale des institutions supérieures de contrôle des finances publiques
Organización Internacional de las Entidades Fiscalizadoras Superiores
Internationale Organisation der Obersten Rechnungskontrollbehörden

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Contact Details

URL: http://www.intosai.org/
LinkedIn: https://www.linkedin.com/company/intosaijournal/

More detailed data available with paid subscription.

Founded

1953 Havana Cuba

History

Founded 1st International Congress (INCOSAI).

Lima Declaration of Guidelines on Auditing Precepts, adopted at INCOSAI IX; 1977, Lima (Peru), determined the principle of independence of government auditing in methodological and professional terms.

First Strategic Plan adopted, 2004; current strategic plan for 2017-2022. Mexico Declaration, adopted at INCOSAI XIX, 2007, defined requirements stated in 1977 Lima Declaration in more concrete terms and identified 8 pillars for the independence of external government auditing.

First complete set of ISSAIs (International Standards of Supreme Audit Institutions) presented and endorsed, 2010, Johannesburg (South Africa), INCOSAI XX.

UN General Assembly approved Resolution A/66/209 on strengthening independence of Supreme Audit Institutions, 2011.

Beijing Declaration adopted at XXI INCOSAI, 2013, China.

UN General Assembly approved Resolutions A 66/209, 2011 and A/69/228, 2014. INTOSAI Framework for Professional Pronouncements (IFPP) endorsed, 2016, Abu Dhabi (United Arab Emirates), INCOSAI XXII, replacing ISSAI Framework.

INTOSAI Standard Setting body created: Forum for INTOSAI Professional Pronouncements (FIPP).

Aims

Promote exchange of ideas, knowledge and experience between members, the Supreme Audit Institutions (SAIs) of countries around the globe, with other international organizations and stakeholders in the field of government auditing; elaborate, maintain and update auditing standards and guidelines; facilitate initiatives in support of SAIs and regions to build and develop their capacities and enhance their capabilities.

Events

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Activities

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Structure

Congress (every 3 years); Governing Board; General Secretariat; Goal Committees (4).

INTOSAI Development Initiative (IDI), a separate legal entity.

Regional Organizations (7):

  1. D-XD6433 - African Organization of Supreme Audit Institutions (AFROSAI), set up 1976;
  2. D-XD1062 - Arab Organization of Supreme Audit Institutions (ARABOSAI), set up 1976;
  3. D-XD1585 - Asian Organization of Supreme Audit Institutions (ASOSAI), set up 1978;
  4. D-XD1333 - Caribbean Organization of Supreme Audit Institutions (CAROSAI), set up 1988;
  5. D-XD2555 - European Organization of Supreme Audit Institutions (EUROSAI), set up 1990;
  6. D-XD2643 - Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), set up 1965;
  7. D-XD1223 - Pacific Association of Supreme Audit Institutions (PASAI), set up 1987.

Languages

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Staff

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Finance

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Consultative Status

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Relations with Inter-Governmental Organizations

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Relations with Non-Governmental Organizations

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Publications

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Members

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Type I Classification

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Type II Classification

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Subjects *

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UN Sustainable Development Goals **

GOAL 16: Peace and Justice Strong Institutions

UIA Org ID

XB2329

* Subject classification is derived from the organization names and aims.
** UN SDGs are linked to the subject classification.

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