International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit.
![]() | |
Abbreviation | INTOSAI |
---|---|
Motto | Experientia Mutua Omnibus Prodest, "Mutual experience benefits all" |
Formation | 1953 |
Type | IGO |
Headquarters | Vienna, Austria |
Secretary General | Margit Kraker[1] |
Website | http://www.intosai.org |
![](../I/page1-220px-INTOSAI_50_Years.pdf.jpg.webp)
INTOSAI was founded in 1953[2] in Havana, Cuba.[3] Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members).[2]
The members of INTOSAI are the primary external auditors of the United Nations.[3] The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.[4]
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).[5] It publishes the quarterly International Journal of Government Auditing. Examples of its major publications are:
- Guidelines for Internal Control Standards for the Public Sector (1992 - The current text is the 2004 revision by the INTOSAI Internal Control Standards Committee, approved by the XVIIIth INCOSAI of October 2004. It has been subsequently integrated in the INTOSAI standards/guidances as "INTOSAI GOV 9100"). It relies upon the COSO's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal Control and IIA's definition of Internal Audit.
- Guidelines on Best Practice for the Audit of Privatizations, (1998)
- Guidance for Planning an Audit of Internal Controls for Public Debt, (2002)
The ISSAIs, International Standards of Supreme Audit Institutions
The International Standards of Supreme Audit Institutions (ISSAI) are a benchmark for auditing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org. The list of ISSAIs is in the table below:
- Auditing Standards (ISSAI-numbers of 3 digits) stipulate general principles and postulates for carrying out the audit work;
- Implementation Guidelines (ISSAI-numbers of 4 digits) give more detailed guidance, practical assistance to SAIs in implementing the Standards in their individual constituents.
Hierarchical level of the text | ISSAI series | Name | Notes | Link to ISSAI document |
---|---|---|---|---|
Level 1: Founding Principles | ISSAI 1 | The Lima Declaration (endorsed 1977) | Comprehensive precepts on auditing in the public sector | |
Level 2: Prerequisites | ISSAI 10-40 | Prerequisites for the Functioning of Supreme Audit Institutions | * The 'ISSAI 30' Code of Ethics is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standards) | |
Level 3: Fundamental Auditing Principles | ISSAI 100-400 | Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards | ||
Level 4: Auditing Guidelines | ISSAI 1000-1810 | Financial Audit Guidelines | Financial_Audit_Guidelines_E.pdf | |
ISSAI 3000-3100 | Performance Audit Guidelines | |||
ISSAI 4000-4200 | Compliance Audit Guidelines | |||
ISSAI 5000-5010 | Guidelines on auditing International Institutions | |||
ISSAI 5100-5140 | Guidelines on Environmental Audit | |||
ISSAI 5200-5240 | Guidelines on Privatisation | |||
ISSAI 5300-5399 | guidelines on IT-audit | |||
ISSAI 5400-5499 | Guidelines on Audit of Public Debt | |||
ISSAI 5500-5599 | Guidelines on Audit of Disaster-related Aid | |||
ISSAI 5600-5699 | Guidelines on Peer Reviews | |||
Guidance for Good governance | INTOSAI GOVs 9100 - 9230 | Internal Control and Accounting Standards | www.issai.org/media(891,1033)/Internal_Control_Standards.pdf |
Two main types of audit
The INTOSAI Auditing Standards distinguish basically two types of audit that a government auditor may perform:
Regularity audit
A Regularity audit or Statutory audit is a financial audit of the financial reporting or budget reporting of the audited entity.
In a regularity audit, the audit report contains the auditor's opinion.
Performance audit
Performance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO's or ECA's) Performance audit corresponds to the Review Engagements or "Assurance Engagements other than Audits" of the IFAC.
Adoption by intergovernmental organizations
In addition to the INTOSAI members (the Supreme Audit Institutions), the following intergovernmental organizations have adopted INTOSAI AS:
- Council of Europe
- European Communities
- The European Court of Auditors performs its audits in accordance with the IFAC and INTOSAI Auditing Standards and Codes of ethics, in so far as these are applicable in the European Community context.[6]
- European Centre for Medium-Range Weather Forecasts
- Audit by two appointed Supreme Audit Institutions.
- European Space Agency
- Audit by an Audit Board composed of Supreme Audit Institutions auditors.
- EUMETSAT
- Audit by an appointed Supreme Audit Institution.
- International Criminal Police Organization
- North Atlantic Treaty Organization
- Organisation for Economic Co-operation and Development
- Audit by a Supreme Audit Institution.
- The United Nations
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs[7] (International Standards on Auditing). The Board is composed of three Supreme Audit Institutions chairmen, familiar with and usually using the INTOSAI Auditing Standards.[8]
INTOSAI and Internal Audit
The Institute of Internal Auditors (IIA) is among the four associated members of the INTOSAI.[9] The INTOSAI is a strong advocate for the establishment of Independent Internal audit in public entities.
- ISSAI 1610 – Using the Work of Internal Auditors
- INTOSAI Guidance for Good governance: INTOSAI GOVs 9100–9230
The guidance "INTOSAI GOV 9100" states:
- (page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit units exist where needed. Those audit units constitute an important element of internal control by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control system is a strong signal by management that internal control is important. ... For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation. ... "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors (IIA) (...) Additionally, internal auditors should follow the INTOSAI Code of Ethics".
Regional working groups
- AFROSAI: African Organization of Supreme Audit Institutions
- ARABOSAI: Arab Organization of Supreme Audit Institutions
- ASOSAI: Asian Organization of Supreme Audit Institutions
- CAROSAI: Caribbean Organization of Supreme Audit Institutions
- EUROSAI: European Organization of Supreme Audit Institutions. For more information please see website.
- OLACEFS: Organization of Latin American and Caribbean Supreme Audit Institutions. For more information please see website
- PASAI: Pacific Association of Supreme Audit Institutions
List of INCOSAI Conferences
Memberships
The following supreme audit institution are members of INTOSAI:[10]
Full Members
Afghanistan: Supreme Audit Office
Albania: State Supreme Audit (Albania)
Algeria: Cour des Comptes
Andorra: Tribunal de Comptes
Angola: Tribunal de Contas de Angola
Argentina: Auditoría General de la Nación
Armenia: Chamber of Audit
Australia: Australian National Audit Office
Austria: Rechnungshof
Azerbaijan: Chamber of Accounts
Bahamas: Office of the Auditor General
Bahrain: National Audit Office
Bangladesh: Comptroller and Auditor General
Barbados: Auditor General's Office
Belarus: State Control Committee
Belgium: Court of Audit of Belgium
Belize: The Office of the Auditor General
Benin: Chambre des Comptes de la Cour Suprême
Bhutan: Royal Audit Authority
Bolivia: Contraloría General del Estado
Botswana: Office of the Auditor General
Brazil: Tribunal de Contas da União
Bulgaria: Chamber of Audit
Cape Verde: Tribunal de Contas
Cambodia: National Audit Authority of Cambodia
Canada: Auditor General of Canada
Central African Republic: Inspection Général d’État
Chile: Comptroller General of Chile
China: National Audit Office
Colombia: Contraloria General de la República
Comoros: Cour Suprême – Section des Comptes des Comores
Costa Rica: Contraloria General de la República
Ivory Coast: Cour des Comptes de Côte d’Ivoire
Croatia: Drzavni Ured za Reviziju
Cuba: Contraloría General de la República de Cuba
Cyprus: Audit Office of the Republic
Czech Republic: Supreme Audit Office
Democratic Republic of the Congo: Cour des Comptes
Egypt: Central Auditing Organization
Eritrea: Office of the Auditor General
Fiji: Office of the Auditor General
Finland: National Audit Office of Finland
France: Court of Audit
Gabon: Cour des Comptes
Gambia: National Audit Office
Ghana: Ghana Audit Service
Germany: Bundesrechnungshof
Georgia: State Audit Office of Georgia
Greece: Court of Audit
Grenada: Audit Department
Guatemala: Contraloría General de Cuentas
Guinea: Cour des Comptes
Guinea-Bissau: Tribunal de Contas
Guyana: The Audit Office of Guyana
Haiti: Cour Supérieure CCA
Honduras: Tribunal Superior de Cuentas
Hungary: Allami Számvevöszék
Iceland: Rikisendurskodun
India: Comptroller and Auditor General of India
Indonesia: Audit Board of Indonesia
Iran: Supreme Audit Court
Iraq: Federal Board of Supreme Audit
Ireland: Comptroller and Auditor General
Israel: State Comptroller's Office
Italy: Court of Audit
Jamaica: Audit Department
Japan: Board of Audit
Jordan: Audit Bureau of Jordan
Kazakhstan: Accounts Committee
Kenya: Kenya National Audit Office
Kiribati: Kiribati National Audit Office
Kosovo: National Audit Office of Kosovo
Kuwait: State Audit Bureau
Kyrgyzstan: The Accounts Chamber of the Kyrgyz Republic
Laos: State Audit Organization
Latvia: Latvijas Republikas Valsts kontrole
Lebanon: Cour des Comptes
Lesotho: Office of the Auditor General
Liberia: General Auditing Commission
Libya: Libyan Audit Bureau
Liechtenstein: Finanzkontrolle des Fürstentums Liechtenstein
Lithuania: Valstybės kontrolė
Luxembourg: Cour des Comptes
Madagascar: Cour des Comptes
Malawi: National Audit Office
Malaysia: National Audit Department
Maldives: Auditor General's Office
Mali: Contrôle Général des Services Publics
Malta: National Audit Office
Marshall Islands: Office of the Auditor General
Mauritania: Cour des Comptes de la République Islamique de Mauritanie
Mauritius: National Audit Office
Mexico: Auditoría Superior de la Federación de México
Federated States of Micronesia: Office of the Public Auditor
Moldova: Curtea de Conturi
Monaco: Commission Supérieure des Comptes
Mongolia: Mongolian National Audit Office
Montenegro: State Audit Institution of Montenegro
Morocco: Cour des Comptes
Mozambique: Tribunal Administrativo
Myanmar: Office of the Auditor General
Namibia: Office of the Auditor-General
Nauru: Department of Audit
Nepal: Office of the Auditor General
Netherlands: Court of Audit
New Zealand: Office of the Auditor-General
Nicaragua: Consejo Superior de la Contraloría General
Niger: Cour des comptes
Nigeria: Office of the Auditor General for the Federation
North Macedonia: Drzaven zavod za revizija
Norway: Office of the Auditor General of Norway
Oman: State Audit Institution
Pakistan: Auditor General of Pakistan
Palau: Office of the Public Auditor
Palestine: State Audit and Administrative Control Bureau
Panama: Contraloría General de la República de Panamá
Papua New Guinea: Auditor General's Office
Paraguay: Contraloría General de la República
Peru: Contraloria General de la República
Philippines: Commission on Audit of the Philippines
Poland: Supreme Audit Office
Portugal: Court of Auditors
Qatar: State Audit Bureau
Republic of the Congo: Cour des Comptes et de Discipline Budgétaire
Romania: Court of Audit
Russia: Accounts Chamber of Russia
Rwanda: Office of the Auditor General
Saint Kitts and Nevis: The Audit Office
Saint Lucia: Office of the Director of Audit
Samoa: Samoa Audit Office
São Tomé and Príncipe: Tribunal de Contas
Saudi Arabia: General Auditing Bureau
Senegal: Cour des Comptes
Serbia: Drzavna revizorska institucija
Seychelles: The Audit Department
Sierra Leone: Audit Service Sierra Leone
Singapore: Auditor General's Office
Slovakia: Najvyšši kontrolný úrad Slovenskej republiky
Slovenia: Court of Audit of Slovenia
Solomon Islands: Office of the Auditor General
Somalia: Office of the Auditor General
South Africa: Auditor-General of South Africa
South Korea: Board of Audit and Inspection
South Sudan: National Audit Chamber
Spain: Court of Auditors
Sri Lanka: National Audit Office
Saint Vincent and the Grenadines: Audit Office
Sudan: National Audit Chamber
Suriname: Rekenkamer van Suriname
Sweden: Swedish National Audit Office
Switzerland: Eidgenössische Finanzkontrolle
Syria: The Central Organization of Financial Control
Taiwan: Control Yuan
Tajikistan: Accounts Chamber of the Republic of Tajikistan
Tanzania: National Audit Office
Thailand: State Audit Office of the Kingdom of Thailand
Timor-Leste: Tribunal de Recurso
Togo: La Cour des Comptes
Tonga: Audit Department
Trinidad and Tobago: Auditor General's Department
Tunisia: Cour des Comptes
Turkey: Court of Accounts
Tuvalu: Office of the Auditor General
Uganda: Office of the Auditor General
Ukraine: Accounting Chamber
United Arab Emirates: State Audit Institution
United Kingdom: National Audit Office
United States: Government Accountability Office
Uruguay: Tribunal de Cuentas de la República
Vanuatu: Office of the Auditor General
Vatican City: Officium Recognitoris Generalis
Venezuela: Contraloría General de la República
Vietnam: State Audit Office of Vietnam
Yemen: Central Organization for Control and Auditing
Zambia: Office of the Auditor General
Zimbabwe: Office of the Auditor General
Supranational Organisations
Associate Members
- Association des Institutions Supérieures de Contrôle Ayant en Commun l'usage du français (AISCCUF)
- Court of Audit of the West African Economic and Monetary Union (UEMOA)
- Organization of SAIs of Portuguese Speaking Countries (OISC/CPLP)
- The Institute of Internal Auditors (IIA)
- World Bank
See also
References
- "Margit Kraker". International Organization of Supreme Audit Institutions.
- Hussey, Roger; Ong, Audra Wei Ming (2006), International Financial Reporting Standards Desk Reference, Hoboken, New Jersey: John Wiley & Sons, p. 289, ISBN 978-0-471-72715-6, OCLC 57573800
- Franda, Marcus F. (2006), The United Nations in the Twenty-first Century: Management and Reform Processes in a Troubled Organization, Lanham, Maryland, U.S.: Rowman & Littlefield, p. 219, ISBN 978-0-7425-5334-7, OCLC 62895793
- https://www.un.org/auditors/board/mandate.shtml#cm
- Shah, Anwar (2007), Performance Accountability and Combating Corruption (PDF), Washington, D.C., U.S.: World Bank, p. 309, ISBN 978-0821369418, OCLC 77116846
- http://eca.europa.eu/portal/page/portal/audit
- https://www.un.org/auditors/board/modusop.shtml#soa
- The INTOSAI Financial Audit Guidelines will be based on the International Standards on Auditing (ISA) issued by the IAASB http://www.afrosai-e.org.za/HOME/Menu/TechnicalAdvancement/INTOSAIauditingstandards/tabid/82/Default.aspx
- Official membership list http://www.intosai.org/en/portal/about_us/organisation/membership_list/
- http://www.intosai.org/about-us/organisation/membership-list.html
External links
- www.intosai.org
- A draft framework of ISSAI standards: www.afrosai-e.org.za
- INTOSAI Marks 50 Years International Journal of Government Auditing January 2003