Cooperation within the framework of INTOSAI


INTOSAI is an independent international organization of Supreme Audit Institutions (SAIs) – an umbrella organization for the external audit community. INTOSAI was founded in 1953 and serves as a forum for strengthening the area of public sector audit, facilitating the professional development of SAIs, as well as exchanging knowledge and best practices. The organization has a special consultative status in the United Nations Economic and Social Council (ECOSOC). In order to achieve the goals of INTOSAI, several regional organizations, including EUROSAI, have been founded, regular meetings of standing committees and working groups are held, as well as other informative activities are carried out, and every three years a Congress is organized. At present INTOSAI has 194 Full Members, 5 Associated Members and 1 Affiliate Member. Latvia is an active Member of the organization since 1994.

The State Audit Office representatives work within the framework of INTOSAI in:

Since 1 January 2017, the State Audit Office is represented in:

The Forum for INTOSAI Professional Pronouncements (FIPP) is responsible for ensuring the quality of standards developed by INTOSAI and provides guidelines to the INTOSAI Goal Committees in regards to the necessary standards improvements. On the basis of competition, representatives from the SAIs, who may professionally provide the greatest contribution to the development of the auditing sector, are selected for the work in FIPP. Currently 16 representatives of different SAIs have been elected in FIPP.

INCOSAI Congress

Once every three years INTOSAI holds a joint congress (INCOSAI) of the SAIs from the whole world. During INCOSAI the heads of the SAIs approve the new versions of the International Standards of Supreme Audit Institutions (ISSAI) and discuss substantive matters affecting the work of the SAIs. Furthermore, the work results of the INTOSAI international working groups are confirmed, new solutions to the current challenges of SAIs are initiated, as well as the agreements on preventive steps to diminish future challenges are reached. The SAIs also agree on the further directions of their ongoing works and future cooperation activities for the achievement of the common strategic goals.

From September 23rd – September 29th, the XXIII INCOSAI Congress was held in the Russian Federation. The Congress themes were “Information technologies for the development of the public administration” and “The role of the Supreme Audit Institutions in the achievement of the national priorities and goals”. The main document of INCOSAI XXIII, the Moscow Declaration of a strategic approach to public sector audits, was adopted in order to support the achievement of national priorities and sustainable development goals. During the Congress there were also discussed the amendments to the INTOSAI statutes, new ISSAI standards and the INTOSAI budget for the next three-year period and examined the progress reports of the INTOSAI professional working groups and committees and their work plans until the next INCOSAI Congress in Brazil in 2020.

From December 5th – December 11th 2016, the XXII INCOSAI Congress was held in the United Arab Emirates.

From October 22nd – October 27th 2013, the XXI INCOSAI Congress was held in Beijing, China.

UN/INTOSAI Symposium

From May 31st – June 2nd 2017, the 24th UN/INTOSAI Symposium took place in Vienna, Austria. The main themes of the Symposium were open data and data mining for the audit work of SAIs.

From March 2nd – March 4th 2015, the 23rd UN/INTOSAI Symposium took place in Vienna, Austria, which was devoted to the role of SAIs in the implementation of sustainable development.

The UN Resolution A/C.2/69/L.25/Rev.1 (Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening Supreme Audit Institutions), was adopted during the United Nations General Assembly on December 19th 2014, which strengthened the importance of the principle of independence, mentioned in the UN Resolution 66/209 and proclaimed by the INTOSAI Lima and Mexico declarations.