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 A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level execut ...

General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI was founded in 1953 in

Havana, Cuba Havana (; Spanish: ''La Habana'' ) is the capital and largest city of Cuba. The heart of the La Habana Province, Havana is the country's main port and commercial center.

. Thirty-four

audit An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...

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). The members of INTOSAI are the primary external auditors of the

United Nations The United Nations (UN) is an intergovernmental organization whose stated purposes are to maintain international peace and security, develop friendly relations among nations, achieve international cooperation, and be a centre for harmoni ...

. The UN's General Assembly appoints the ''UN Board of Auditors'' (3 members appointed for 6 years) among the INTOSAI member representatives. INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI). It publishes the quarterly ''

International Journal of Government Auditing The ''International Journal of Government Auditing'' is published quarterly in Arabic, English, French, German and Spanish. As the official publication of the International Organization of Supreme Audit Institutions (INTOSAI), the Journal support ...

''. 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 IIA may refer to: *Independence of irrelevant alternatives *Indian Institute of Architects *Indian Institute of Astrophysics *Indianapolis International Airport *Institute of Internal Auditors * Information Industry Association * International Inv ...

's definition of

Internal Audit Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...

. *''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

ing 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 a
INTOSAI.ORG
an
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.

The three main types of public-sector audit

Financial Audit

Financial audit A financial audit is conducted to provide an opinion whether " financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are interna ...

focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error.

Performance Audit

Performance audit Performance audit refers to an independent 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 effectivene ...

focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria, and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement.

Compliance Audit

Compliance audit Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team. It is an important part of an organization's quality management system and is a key element in the ...

focuses on whether a particular subject matter is in compliance with authorities identified as criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material respects, in compliance with the authorities which govern the audited entity. These authorities may include rules, laws and regulations, budgetary resolutions, policy, established codes, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials.

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 The Council of Europe (CoE; french: Conseil de l'Europe, ) is an international organisation founded in the wake of World War II to uphold human rights, democracy and the rule of law in Europe. Founded in 1949, it has 46 member states, with a p ...

European Communities The European Communities (EC) were three international organizations that were governed by the same set of institutions. These were the European Coal and Steel Community (ECSC), the European Atomic Energy Community (EAEC or Euratom), and the ...

**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 The European Economic Community (EEC) was a regional organization created by the Treaty of Rome of 1957,Today the largely rewritten treaty continues in force as the ''Treaty on the functioning of the European Union'', as renamed by the Lis ...

context. *

European Centre for Medium-Range Weather Forecasts The European Centre for Medium-Range Weather Forecasts (ECMWF) is an independent intergovernmental organisation supported by most of the nations of Europe. It is based at three sites: Shinfield Park, Reading, United Kingdom; Bologna, Italy; an ...

**Audit by two appointed Supreme Audit Institutions. *

European Space Agency , owners = , headquarters = Paris, Île-de-France, France , coordinates = , spaceport = Guiana Space Centre , seal = File:ESA emblem seal.png , seal_size = 130px , image = Views in the Main Control Room (120 ...

**Audit by an Audit Board composed of Supreme Audit Institutions auditors. * EUMETSAT **Audit by an appointed Supreme Audit Institution. *

International Criminal Police Organization The International Criminal Police Organization (ICPO; french: link=no, Organisation internationale de police criminelle), commonly known as Interpol ( , ), is an international organization that facilitates worldwide police cooperation and cri ...

North Atlantic Treaty Organization The North Atlantic Treaty Organization (NATO, ; french: Organisation du traité de l'Atlantique nord, ), also called the North Atlantic Alliance, is an intergovernmental military alliance between 30 member states – 28 European and two No ...

Organisation for Economic Co-operation and Development The Organisation for Economic Co-operation and Development (OECD; french: Organisation de coopération et de développement économiques, ''OCDE'') is an intergovernmental organisation with 38 member countries, founded in 1961 to stimulate ...

**Audit by a Supreme Audit Institution. *The United Nations **The

United Nations' Board of Auditors United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two fi ...

(the external audit of the UN) has adopted the ISAs (

International Standards on Auditing International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB). According to Olung M (CAO - L), ISA g ...

). The Board is composed of three Supreme Audit Institutions chairmen, familiar with and usually using the ''INTOSAI Auditing Standards''.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

INTOSAI and Internal Audit

The

Institute of Internal Auditors The Institute of Internal Auditors (IIA) is an organization which advocates, provides educational conferences, and develops standards, guidance, and certifications for the internal audit profession. History Established in 1941, the IIA today ...

(IIA) is among the five associated members of the INTOSAI.Official membership list https://www.intosai.org/about-us/members 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 Good governance is the process of measuring how public institutions conduct public affairs and manage public resources and guarantee the realization of human rights in a manner essentially free of abuse and corruption and with due regard for th ...

: 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 Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...

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 Independence is a condition of a person, nation, country, or state in which residents and population, or some portion thereof, exercise self-government, and usually sovereignty, over its territory. The opposite of independence is the stat ...

, 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

(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 EUROSAI - European Organization of Supreme Audit Institutions - is one of the seven regional working groups of the International Organization of Supreme Audit Institutions (INTOSAI).EUROSAI comprises 50 members: Supreme Audit Institutions of 49 co ...

: European Organization of Supreme Audit Institutions. For more information pleas
see website
* OLACEFS:

Organization of Latin American and Caribbean Supreme Audit Institutions The Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) is an international, autonomous, independent, apolitical and permanent organization. Its origins can be traced back to the First Congress of Latin American Sup ...

. For more information please se
website
*PASAI: Pacific Association of Supreme Audit Institutions

List of INTOSAI Conferences

Memberships

The following supreme audit institution are members of INTOSAI:

Full Members

* :

State Supreme Audit (Albania) The State Supreme Audit () is the supreme audit institution of the Republic of Albania, and as such is the highest institution of economic and financial control in the country. As an independent governing body it is subordinated only to the law an ...

* : Cour des Comptes * : Tribunal de Comptes * : Tribunal de Contas de Angola * : Auditoría General de la Nación * : Chamber of Audit * :

Australian National Audit Office The Australian National Audit Office (ANAO) is the supreme audit institution of Australia, functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the ...

* : Rechnungshof * : Chamber of Accounts * : Office of the Auditor General * : National Audit Office * : Comptroller and Auditor General * : Auditor General's Office * : State Control Committee * :

Court of Audit of Belgium The Court of Audit of Belgium (Dutch: , French: ''Cour des comptes'', German: ''Rechnungshof'') is a Belgian governmental institution established by article 180 of the Belgian Constitution. The Court of Audit is a collateral body of the Belgian ...

* : The Office of the Auditor General * : Chambre des Comptes de la Cour Suprême * : Royal Audit Authority * : Contraloría General del Estado * : Office of the Auditor General * : Tribunal de Contas da União * : Chamber of Audit * : Tribunal de Contas * : National Audit Authority of Cambodia * :

Auditor General of Canada The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective e ...

* : Inspection Général d’État * :

Comptroller General of Chile The Comptroller General of Chile (General Accounting Office) is a constitutionally autonomous body of the Government of Chile based on chapter 10 of the Constitution of Chile and it is in charge of the control of the legal aspects, management, prea ...

* : National Audit Office * : Contraloria General de la República * : Cour Suprême – Section des Comptes des Comores * : Contraloria General de la República * : Cour des Comptes de Côte d'Ivoire * : Drzavni Ured za Reviziju * : Contraloría General de la República de Cuba * : Audit Office of the Republic * : Supreme Audit Office * : Rigsrevisionen * : Cour des Comptes * : Audit Department * : Cámara de Cuentas de la República Dominicana * :

Central Auditing Organization The Central Auditing Organization () is an independent auditing institution established in Egypt in 1942 as an instrument of public finance control. Originally created as the ''Divan of Accounting'', its name was changed to ''Divan of Auditing'' in ...

* : Office of the Auditor General * : Office of the Auditor General * : National Audit Office of Finland * :

Court of Audit A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power. See also *Most of those ins ...

* : Cour des Comptes * : National Audit Office * : Ghana Audit Service * :

Bundesrechnungshof The Bundesrechnungshof (Federal Court of Auditors; also Federal Audit Office) is the supreme federal authority for federal audit matters in Germany. There are equivalent bodies at state level. The status of the Bundesrechnungshof, its members and ...

* : State Audit Office of Georgia * :

* : Audit Department * : Contraloría General de Cuentas * : Cour des Comptes * : Tribunal de Contas * : The Audit Office of Guyana * : Cour Supérieure CCA * : Tribunal Superior de Cuentas * : Allami Számvevöszék * : Rikisendurskodun * :

Comptroller and Auditor General of India The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the ...

* :

Audit Board of Indonesia The Audit Board of Indonesia (Indonesian: ''Badan Pemeriksa Keuangan Republik Indonesia'', literally ''Financial Audit Board of the Republic of Indonesia'') is a high state body in Indonesia which is responsible for evaluation of management and ac ...

* : Supreme Audit Court * : Federal Board of Supreme Audit * : Comptroller and Auditor General * : State Comptroller's Office * :

* : Audit Department * :

Board of Audit The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet Diet may refer to: Foo ...

* :

Audit Bureau of Jordan Audit Bureau of Jordan is an independent Government agency and a supreme audit institution which is responsible for auditing the ministries, public institutions, public departments, municipalities, co-operatives, labor unions, corporations where G ...

* : Accounts Committee * : Kenya National Audit Office * : Kiribati National Audit Office * : National Audit Office of Kosovo * : State Audit Bureau * : The Accounts Chamber of the Kyrgyz Republic * : State Audit Organization * : Latvijas Republikas Valsts kontrole * : Cour des Comptes * : Office of the Auditor General * : General Auditing Commission * : Libyan Audit Bureau * : Finanzkontrolle des Fürstentums Liechtenstein * : Valstybės kontrolė * : Cour des Comptes * : Cour des Comptes * : National Audit Office * : National Audit Department * : Auditor General's Office * : Contrôle Général des Services Publics * : National Audit Office * : Office of the Auditor General * : Cour des Comptes de la République Islamique de Mauritanie * : National Audit Office * : Superior Auditor of the Federation * : Office of the Public Auditor * : Curtea de Conturi * : Commission Supérieure des Comptes * : Mongolian National Audit Office * : State Audit Institution of Montenegro * : Cour des Comptes * : Tribunal Administrativo * : Office of the Auditor General * : Office of the Auditor-General * : Department of Audit * : Office of the Auditor General * :

* : Office of the Auditor-General * : Consejo Superior de la Contraloría General * : Cour des comptes * : Office of the Auditor General for the Federation * : Drzaven zavod za revizija * :

Office of the Auditor General of Norway The Office of the Auditor General of Norway ( no, Riksrevisjonen) is the state auditor of the Government of Norway and directly subordinate of the Parliament of Norway. It is responsible for auditing, monitoring and advising all state economic a ...

* : State Audit Institution * :

Auditor General of Pakistan An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and a ...

* : Office of the Public Auditor * : State Audit and Administrative Control Bureau * : Contraloría General de la República de Panamá * : Auditor General's Office * : Contraloría General de la República * : Contraloria General de la República * : Commission on Audit of the Philippines * : Supreme Audit Office * :

Court of Auditors The European Court of Auditors (ECA; French: ''Cour des comptes européenne'') is one of the seven institutions of the European Union (EU). It was established in 1975 in Luxembourg in order to improve EU financial management. It has 27 members ( ...

* : State Audit Bureau * : Cour des Comptes et de Discipline Budgétaire * :

* :

Accounts Chamber of Russia Accounts Chamber of the Russian Federation (russian: Счётная палата Российской Федерации) is the parliamentary body of financial control in the Russian Federation. History The prototype of the Accounts Chamber of t ...

* : Office of the Auditor General * : The Audit Office * : Office of the Director of Audit * : Samoa Audit Office * : Tribunal de Contas * : General Auditing Bureau * : Cour des Comptes * : Drzavna revizorska institucija * : The Audit Department * : Audit Service Sierra Leone * : Auditor General's Office * : Najvyšši kontrolný úrad Slovenskej republiky * :

Court of Audit of Slovenia The Court of Audit of the Republic of Slovenia (in Slovene language, Slovene: ''Računsko sodišče Republike Slovenije'') is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution ...

* : Office of the Auditor General * : Office of the Auditor General * : Auditor-General of South Africa * :

Board of Audit and Inspection The Board of Audit and Inspection (, BAI) is a national organization headquartered in Seoul, South Korea South Korea, officially the Republic of Korea (ROK), is a country in East Asia, constituting the southern part of the Korea, Korean Pen ...

* : National Audit Chamber * :

* : National Audit Office * : Audit Office * : National Audit Chamber * : Rekenkamer van Suriname * :

Swedish National Audit Office The Swedish National Audit Office ( sv, Riksrevisionen) is the agency responsible for oversight of the state finances through financial and performance audits of state agencies, state-owned companies and the Government of Sweden. It serves direct ...

* : Eidgenössische Finanzkontrolle * : The Central Organization of Financial Control * :

Control Yuan The Control Yuan is the supervisory and auditory branch of the government of the Republic of China (Taiwan). Prior to constitutional reforms in the 1990s, the Control Yuan, along with National Assembly (electoral college) and the Legislat ...

* : Accounts Chamber of the Republic of Tajikistan * : National Audit Office * : State Audit Office of the Kingdom of Thailand * : Tribunal de Recurso * : La Cour des Comptes * : Audit Department * : Auditor General's Department * : Cour des Comptes * :

Court of Accounts A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power. See also *Most of those ins ...

* : Office of the Auditor General * : Office of the Auditor General * : Accounting Chamber * : State Audit Institution * : National Audit Office * :

Government Accountability Office The U.S. Government Accountability Office (GAO) is a legislative branch government agency that provides auditing, evaluative, and investigative services for the United States Congress. It is the supreme audit institution of the federal gover ...

* : Tribunal de Cuentas de la República * : Office of the Auditor General * : Officium Recognitoris Generalis * : Contraloría General de la República * : State Audit Office of Vietnam * : Central Organization for Control and Auditing * : Office of the Auditor General * : Office of the Auditor General

Supranational Organisations

* : European Court of Auditors

Associate Members

* (AISCCUF) *

Court of Audit of the West African Economic and Monetary Union A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordanc ...

(UEMOA) *

Organization of SAIs of Portuguese Speaking Countries An organization or organisation (Commonwealth English; see spelling differences), is an entity—such as a company, an institution, or an association—comprising one or more people and having a particular purpose. The word is derived from ...

(OISC/CPLP) *

The Institute of Internal Auditors The Institute of Internal Auditors (IIA) is an organization which advocates, provides educational conferences, and develops standards, guidance, and certifications for the internal audit profession. History Established in 1941, the IIA today ...

(IIA) *

World Bank The World Bank is an international financial institution that provides loans and grants to the governments of low- and middle-income countries for the purpose of pursuing capital projects. The World Bank is the collective name for the Inte ...

References

External links

www.intosai.org
* A draft framework of ISSAI standards
www.afrosai-e.org.za

''International Journal of Government Auditing'' January 2003 {{DEFAULTSORT:International Organization Of Supreme Audit Institutions Auditing organizations 1953 establishments in Cuba Intergovernmental organizations Standards organisations in Austria