Cooperation within the framework of INTOSAI


INTOSAI is an independent international organization of Supreme Audit Institutions (SAIs) – the highest level of cooperation between external audit institutions. 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 with the United Nations Economic and Social Council (ECOSOC). Several regional SAI organizations have been founded in order to achieve the goals of INTOSAI, including EUROSAI, regular meetings of standing committees and working groups are carried out as well as other informative activities, and every three years, a Congress is organized (the next XXIII INCOSAI Congress will take place  from September 29th – September 30th  in the Russian Federation). INTOSAI groups together the SAIs of 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:

FIPP is responsible for the quality of standards developed by INTOSAI and provides guidelines to the standing committees of INTOSAI for improvement of the standards. On the basis of competition, representatives of those supreme audit institutions are chosen for the work in FIPP who may professionally provide the greatest contribution to the development of the auditing sector. Currently 15 representatives of supreme audit institutions have been elected in FIPP.

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

The Congress was entirely dedicated to discussions on the two themes:

  • Theme I “How INTOSAI can contribute to the UN 2030 Agenda for Sustainable Development, including good governance and strengthening the fight against corruption?”
  • Theme II “Professionalization: what can promote INTOSAI’s credibility to become a more prominent international organization?”

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

The Congress discussed themes that focus on the role of SAIs in promoting good governance.

  • Theme I “National Audit – National Governance” was aimed at the merging of the roles of national SAIs and pooling of experience, as well as improving the role of INTOSAI in national governance processes.
  • Theme II “The role of SAIs in Safeguarding Long-Term Sustainability of Finance Policies” was devoted to the role of Supreme Audit Institutions in improving fiscal policy, and facilitating the government’s transparency and accountability to the benefit of citizens.

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.