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 in 1953 at 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).
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.
Events84 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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FinanceAvailable with paid subscription only.
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Type I ClassificationAvailable with paid subscription only.
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UN Sustainable Development Goals **
UIA Org ID
** UN SDGs are linked to the subject classification.
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