The Court of Audit in INTOSAI


The International Organization of Supreme Audit Institutions (INTOSAI) was founded in 1953 under the auspices of the United Nations (UN), in order to promote the exchange of knowledge and experiences among SAIs.

At present INTOSAI has 195 Full Members, 5 Associated Members and 1 affiliate Member.

The official working languages of INTOSAI are Arabic, English, German, French and Spanish.

INTOSAI Organisation

  • The bodies of INTOSAI are the Congress, the Governing Board, the General Secretariat and the Regional Working Groups.

    The Congress of INTOSAI (called INCOSAI) is the supreme organ of the Organisation and is composed of all Members. It holds regular meetings once every three years. In addition to organizational and administrative matters of INTOSAI, technical issues of common interest are discussed during the Congress and standards, guidelines, reports, final documents, recommendations and decisions are developed and approved. The XXII INCOSAI Congress took place in Abu Dhabi (United Arab Emirates) in December 2016. The SAI of the Russian Federation will be the host of the XXIII INCOSAI that will take place in 2019.

    The INTOSAI Governing Board is composed of 21 members, elected under the Statutes of the Organization. The General Secretariat of INTOSAI is located in the official headquarters of the SAI of Austria. The President of the Austrian Court of Audit is the Secretary- General of INTOSAI.

    INTOSAI guides its activity according to the Strategic Plan of the Organization for the period 2017-2022, whose strategic goals are:


Committees, sub-committees, Working groups and Task forces  of INTOSAI  in which the Courts of Audit participates

The Court of Audit is a member of INTOSAI since its inception and, as such, it participates in various committees and subcommittees of the organization working on the implementation of the goals set in the INTOSAI Strategic Plan. At present, the Court is member of the Professional Standards Committee (Strategic Goal 1) and its Subcommittee on Internal Control Standards; of the Capacity Building Committee (Strategic Goal 2); of the Knowledge Sharing Committee (Strategic Goal 3) and of the Working Group on Financial Modernization and Regulatory Reform.

Furthermore, as EUROSAI Secretariat, the Court of Audit carries out different activities such as regional liaison in INTOSAI and it is part of several of its bodies. Thus, the Court of Audit reports on the activity of EUROSAI in INTOSAI's Governing Boards and Congresses; it is a member of the Supervisory Committee on Emerging Issues and of the Steering Committee of the INTOSAI-Donors Cooperation and it is an associate editor of the Editorial Board of INTOSAI Journal. Also in this condition, it has participated in the work of the task forces on Audit Certification, Strategic Planning and INTOSAI Statutes, representing the interests of the European region.