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
1953 Havana Cuba
Founded at 1st International Congress (INCOSAI). Lima Declaration of Guidelines on Auditing Precepts, adopted at IX INCOSAI, 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 XIX Congress, 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), at XX INCOSAI. 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), at XXII INCOSAI, replacing ISSAI Framework. INTOSAI Standard Setting body created: Forum for INTOSAI Professional Pronouncements (FIPP).
Provide mutual support to SAIs; foster 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; support SAI capacity development, cooperation and continuous performance improvement.
Events83 past events available with paid subscription only.
ActivitiesAvailable with paid subscription only.
Congress (every 3 years); Governing Board; General Secretariat; Goal Committees (4). Regional Organizations (7): D-XD6433 - African Organization of Supreme Audit Institutions (AFROSAI), set up 1976; D-XD1062 - Arab Organization of Supreme Audit Institutions (ARABOSAI), set up 1976; D-XD1585 - Asian Organization of Supreme Audit Institutions (ASOSAI), set up 1978; D-XD1333 - Caribbean Organization of Supreme Audit Institutions (CAROSAI), set up 1988; D-XD2555 - European Organization of Supreme Audit Institutions (EUROSAI), set up 1990; D-XD2643 - Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), set up 1965; D-XD1223 - Pacific Association of Supreme Audit Institutions (PASAI), set up 1987.
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StaffAvailable with paid subscription only.
FinanceAvailable with paid subscription only.
Consultative StatusAvailable with paid subscription only.
Relations with Inter-Governmental OrganizationsAvailable with paid subscription only.
Relations with Non-Governmental OrganizationsAvailable with paid subscription only.
PublicationsAvailable with paid subscription only.
MembersAvailable with paid subscription only.
Type I ClassificationAvailable with paid subscription only.
Type II ClassificationAvailable with paid subscription only.
Subjects *Available with paid subscription only.
UN Sustainable Development Goals **
UIA Org ID
** UN SDGs are linked to the subject classification.
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