INTOSAI Forum of SAIs with jurisdictional functions

The Forum is a platform for cooperation and exchange of experience among supreme audit institutions with judicial functions and the power to impose sanctions for inefficient or ineffective use of public funds. Its main objective is to enhance the role of the Supreme Audit Institutions’ jurisdictional model in promoting accountability and good governance, and to develop ISSAI standards, guidelines and other methodological documents regarding the operating principles of Supreme Audit Institutions.

The Forum was established in 2016 and its objectives and values are set out in the Paris Declaration of the Supreme Audit Institutions with Jurisdictional Functions.


On 1 August 2019, amendments to the State Audit Office Law entered into force, which grant the State Audit Office the right to decide on the recovery of losses from officials and employees if they have been caused to the state or municipal budget as a result of illegal actions. The aim of the new provision is to strengthen the responsibility and honest treatment of taxpayers’ money by officials. Along with the extension of its powers, the participation of the State Audit Office in the Forum facilitates the exchange of experience with the supreme audit institutions of the court model, improving the practice of recovery of losses and understanding of illegal and punishable actions in the public sector.