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

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History

Founded 1953, Havana (Cuba), 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 Resolution A/69/228, 2014. New INTOSAI Framework for Professional Pronouncements (IFPP) endorsed, 2016, Abu Dhabi (United Arab Emirates), at XXII INCOSAI, replacing ISSAI Framework. New INTOSAI Standard Setting body created: Forum for INTOSAI Professional Pronouncements (FIPP).

Aims

Provide mutual support, foster exchange of ideas, knowledge and experience and act as a recognized voice of Supreme Audit Institutions (SAI) within the international community; provide high quality auditing standards for the public sector; promote good governance; foster SAI capacity development and continuous performance improvement; contribute to the follow-up and review of UN Sustainable Development Goals (SDGs).

Future Events

2019 Moscow, Russia – Triennial Congress

Past Events(1)

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Activities

Standards/guidelines; capacity building; knowledge management/information dissemination; networking/liaising; events/meetings; monitoring/evaluation.

Structure

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Languages

Arabic, English, French, German, Russian, Spanish.

Staff

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Financing

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Consultative Status

United Nations Economic and Social Council (ECOSOC) (Special).

Relations with Inter-Governmental Organizations

Relations with 10 inter-governmental organizations.
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Relations with Non-Governmental Organizations

Relations with 5 non-governmental organizations.
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Publications

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Members

Members in 194 countries
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Type I Classification

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Type II Classification

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Subjects *

  • Commerce
    • Accounting

UN Sustainable Development Goals **

UIA Org ID

B2329

Last News Received

17. Jan 2019
* Subject classification is derived from the organization names and aims.
** UN SDGs are linked to the subject classification.

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