International Organization of Supreme Audit Institutions
| Abbreviation | INTOSAI |
|---|---|
| Motto | Experientia Mutua Omnibus Prodest, "Mutual experience benefits all" |
| Formation | 1953 |
| Type | IGO |
| Headquarters | Vienna, Austria |
| Website | http://www.intosai.org |
The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General/Auditor General Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 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).
The members of INTOSAI are the primary external auditors of the United Nations. 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. Examples of its major publications are:
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:
The INTOSAI Auditing Standards distinguish basically two types of audit that a government auditor may perform:
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