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 196 Full Members, 5 Associated Members and 2 Affiliate Member. Latvia is an active Member of the organization since 1994.


Since 2021, the State Audit Office is an observer in the INTOSAI Professional Standards Committee's (PSC) Financial Audit and Accounting Subcommittee (FAAS). FAAS is responsible for developing and improving international standards and guidelines for public sector financial audits and for improving the quality of public sector accounting. FAAS members represent supreme audit institutions or audit organisations from around the world. The Subcommittee currently has 15 official members and 8 observers. 


The State Audit Office representatives also work in the INTOSAI Forum of SAIs with jurisdictional functions and INTOSAI Working Group on Environmental Auditing.


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.


UN/INTOSAI Symposia provides capacity building for SAIs (Goal 2 of the INTOSAI Strategic Plan). Through the exchange of subject-specific experiences and information in all relevant fields of public sector auditing the UN/ INTOSAI symposia contribute to research and methodology development in these areas.