View source for International Organization of Supreme Audit Institutions

{{short description|Worldwide affiliation of governmental entities}}
{{Use dmy dates|date=September 2020}}
{{Infobox organization
|name         = International Organization of Supreme Audit Institutions
|image        = International_Organization_of_Supreme_Audit_Institutions_logo.png
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|caption      =
|abbreviation = INTOSAI
|formation    = {{start date and age|1953}}
|extinction   =
|type         = [[Intergovernmental organization|IGO]]
|status       =
|purpose      =
|headquarters = [[Vienna]], [[Austria]]
|location     =
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|membership   =
|language     =
|leader_title = Secretary General
|leader_name  = Margit Kraker<ref>{{cite web | url = http://www.intosai.org/about-us/organisation/general-secretariat/secretary-general-and-staff-members/margit-kraker.html | title = Margit Kraker | website = International Organization of Supreme Audit Institutions | access-date = 14 March 2019 | archive-date = 13 December 2017 | archive-url = https://web.archive.org/web/20171213004504/http://www.intosai.org/about-us/organisation/general-secretariat/secretary-general-and-staff-members/margit-kraker.html | url-status = dead }}</ref>
|main_organ   =
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|website      = {{website |http://www.intosai.org}}
|remarks      =
}}
[[File:INTOSAI 50 Years.pdf|thumb|INTOSAI 50 Years report]]
The '''International Organization of Supreme Audit Institutions''' ('''INTOSAI''') is an intergovernmental organization whose members are [[supreme audit institution]]s.<ref name="UIA">{{Cite web |url=https://uia.org/s/or/en/1100032560 |url-access= |title=International Organization of Supreme Audit Institutions (INTOSAI) |author1=Staff writer |year=2024 |department=UIA Global Civil Society Database |website=uia.org |publisher=[[Union of International Associations]] |agency=Yearbook of International Organizations Online |location=Brussels, Belgium |format= |arxiv= |asin= |bibcode= |doi= |doi-broken-date= |isbn= |issn= |jfm= |jstor= |lccn= |mr= |oclc= |ol= |osti= |pmc= |pmid= |rfc= |ssrn= |zbl= |id= |access-date=24 December 2024 |url-status= |archive-url= |archive-date= |via= |quote= |trans-quote= |ref= |postscript=}}</ref> 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.
INTOSAI holds a triennial conference entitled the [[International Congress of Supreme Audit Institutions]] (INCOSAI).<ref>{{citation
| last1 = Shah
| first1 = Anwar
| authorlink1 = Anwar Shah
| title = Performance Accountability and Combating Corruption
| publisher = [[World Bank]]
| year = 2007
| location = [[Washington, D.C.]], [[United States|U.S.]]
| page = 309
| isbn = 978-0821369418
| oclc = 77116846
| url = http://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/DisruptingCorruption.pdf}}</ref>
It publishes the quarterly ''[[International Journal of Government Auditing]]'' and publishes guidelines and international standards on auditing.
==History==
INTOSAI was founded in 1953<ref name="deskref">
{{citation
| last1 = Hussey
| first1 = Roger
| authorlink1 = Roger Hussey (auditor)
| last2 = Ong
| first2 = Audra Wei Ming
| authorlink2 = Audra Wei Ming Ong
| title = International Financial Reporting Standards Desk Reference
| publisher = [[John Wiley & Sons]]
| year = 2006
| location = [[Hoboken, New Jersey]]
| page = 289
| isbn = 978-0-471-72715-6
| oclc = 57573800
| url = https://books.google.com/books?id=RZmspx3g9qgC}}
</ref> in [[Havana, Cuba]].<ref name="UN21">
{{citation
| last1 = Franda
| first1 = Marcus F.
| authorlink1 = Marcus F. Franda
| title = The United Nations in the Twenty-first Century: Management and Reform Processes in a Troubled Organization
| publisher = [[Rowman & Littlefield]]
| year = 2006
| location = [[Lanham, Maryland]], [[United States|U.S.]]
| page = 219
| isbn = 978-0-7425-5334-7
| oclc = 62895793
| url = https://books.google.com/books?id=OA6b7qv5BMoC}}
</ref> 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).<ref name="deskref" />
The members of INTOSAI are the primary [[external auditors]] of the [[United Nations]].<ref name="UN21"/> The UN's General Assembly appoints the ''UN Board of Auditors'' (3 members appointed for 6 years) among the INTOSAI member representatives.<ref>{{Cite web|url=https://www.un.org/auditors/board/mandate.shtml#cm|title = United Nations Board of Auditors}}</ref>
== International Standards of Supreme Audit Institutions==
The ''International Standards of Supreme Audit Institutions'' (''ISSAI'') are a [[Benchmarking|benchmark]] for [[audit]]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 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 [[Supreme audit institution|SAIs]] in implementing the Standards in their individual constituents.
{| class="wikitable"
|-
!Hierarchical level of the text!! ISSAI series !! Name !! Notes and Links {{url|http://www.intosai.org/}} and {{url|http://www.issai.org}})
|-
|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' '''[[Ethical code|Code of Ethics]]''' is the statement of [[values]] and principles guiding the daily work of the [[auditor]]s. 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|| |[https://web.archive.org/web/20110726193533/http://www.issai.org/media%28888%2C1033%29/Financial_Audit_Guidelines_E.pdf Financial_Audit_Guidelines_E.pdf]
|-
| ||ISSAI 3000-3100||[[Performance audit|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|| |[https://web.archive.org/web/20110725124531/http://www.issai.org/media(891,1033)/Internal_Control_Standards.pdf www.issai.org/media(891,1033)/Internal_Control_Standards.pdf]
|}
== Public-sector audit types ==
=== Financial Audit ===
[[Financial audit]] 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]] 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]] 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.
==Publications==
*[https://web.archive.org/web/20090117185847/http://intosai.connexcc-hosting.net/blueline/upload/1guicspubsece.pdf ''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 [[Committee of Sponsoring Organizations of the Treadway Commission|COSO]]'s integrated framework for internal control (as stated in the preface), and uses the COSO's definition of [[Internal Control]] and [[Institute of Internal Auditors|IIA]]'s definition of [[Internal Audit]].
*''Guidelines on Best Practice for the Audit of Privatizations'', (1998)
*''[https://web.archive.org/web/20110726193430/http://www.issai.org/media(642,1033)/ISSAI_5410_E.pdf Guidance for Planning an Audit of Internal Controls for Public Debt]'', (2002)
==Adoption by intergovernmental organizations==
In addition to the INTOSAI members (the [[Supreme Audit Institution]]s), 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 [[International Federation of Accountants|IFAC]] and INTOSAI Auditing Standards and [[Codes of ethics]], in so far as these are applicable in the [[European Community]] context.<ref>{{Cite web |url=http://eca.europa.eu/portal/page/portal/audit |title=Audit |access-date=22 August 2010 |archive-date=14 October 2009 |archive-url=https://web.archive.org/web/20091014160316/http://eca.europa.eu/portal/page/portal/audit |url-status=dead }}</ref>
*[[European Centre for Medium-Range Weather Forecasts]]
**Audit by two appointed [[Supreme Audit Institution]]s.
*[[European Space Agency]]
**Audit by an Audit Board composed of [[Supreme Audit Institution]]s 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<ref>{{Cite web|url=https://www.un.org/auditors/board/modusop.shtml#soa|title=United Nations Board of Auditors}}</ref> ([[International Standards on Auditing]]). The Board is composed of three [[Supreme Audit Institution]]s chairmen, familiar with and usually using the ''INTOSAI Auditing Standards''.<ref>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</ref>
==INTOSAI and Internal Audit==
The [[Institute of Internal Auditors]] (IIA) is among the five associated members of the INTOSAI.<ref name="intosai.org">Official membership list https://www.intosai.org/about-us/members</ref> The INTOSAI is a strong advocate for the establishment of [[Auditor independence|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 [[Institute of Internal Auditors#Professional Standards|Professional Practices Framework]] (PPF) of the [[Institute of Internal Auditors]] (IIA) (...) Additionally, internal auditors should follow the INTOSAI [[Code of Ethics]]".
==Regional working groups==
*{{anchor|AFROSAI}}'''AFROSAI''': African Organization of Supreme Audit Institutions
*{{anchor|ARABOSAI}}'''ARABOSAI''': Arab Organization of Supreme Audit Institutions
*{{anchor|ASOSAI}}'''ASOSAI''': Asian Organization of Supreme Audit Institutions
*{{anchor|CAROSAI}}'''CAROSAI''': Caribbean Organization of Supreme Audit Institutions
*{{anchor|EUROSAI}}'''[[EUROSAI]]''': European Organization of Supreme Audit Institutions
*{{anchor|OLACES}}'''[[:enOrganización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores|OLACEFS]]''': [[Organization of Latin American and Caribbean Supreme Audit Institutions]]
*{{anchor|PASAI}}'''PASAI''': Pacific Association of Supreme Audit Institutions
==List of INTOSAI Conferences==
{| class="wikitable"
|-
! INCOSAI !! Place !! Date !! '''Host'''!! '''Information'''
|-
| '''I''' || [[Havana]], [[Cuba]]||  November 1953 || [[Ministry of Auditing and Control of the Republic of Cuba]]||
|-
| '''II''' || [[Brussels]], [[Belgium]]|| September 1956 || [[Court of Audit of Belgium]]||
|-
| '''III''' ||   [[Rio de Janeiro]], [[Brazil]]|| May 1959 || [[Tribunal de Contas da União]]||
|-
|'''IV''' ||[[Vienna]], [[Austria]]|| May 1962 || [[Court of Audit of the Republic of Austria]]||
|-
|'''V''' ||[[Jerusalem]], [[Israel]]|| June 1965 ||[[State Comptroller of Israel|State Comptroller]]'s Office of Israel||
|-
|'''VI''' ||[[Tokyo]], [[Japan]]|| May 1968 ||[[Board of Audit (Japan)|Board of Audit of Japan]]||
|-
|'''VII''' ||[[Montreal]], [[Canada]]|| September 1971 ||Office of the [[Auditor General of Canada]]||
|-
|'''VIII''' ||[[Madrid]], [[Spain]]|| May 1974 || [[Tribunal de Cuentas]]||
|-
|'''IX''' ||[[Lima]], [[Peru]]|| October 1977 || [[Contraloría General de la República del Perú]]||
|-
|'''X''' ||[[Nairobi]], [[Kenya]]|| June 1980 ||[[Office of the Comptroller and Auditor General of Kenya]]||
|-
|'''XI''' ||[[Manila]], [[Philippines]]|| April 1983 ||[[Philippine Commission on Audit]]||
|-
|'''XII''' ||[[Sydney]], [[Australia]]|| April 1986 ||[[Australian National Audit Office]]||
|-
|'''XIII''' ||[[Berlin]], [[Germany]]|| June 1989 ||[[Bundesrechnungshof]]||
[[File:Stamps of Germany (Berlin) 1989, MiNr 843.jpg|thumb|German [[commemorative stamp]] from XIII INCOSAI]]
|-
|'''XIV''' ||[[Washington, D.C.]], [[United States|U.S.]]|| October 1992 ||[[Government Accountability Office]]||
|-
|'''XV''' ||[[Cairo]], [[Egypt]]|| September - October 1995 ||[[Central Auditing Organization|Central Auditing Organization of Egypt]]||
|-
|'''XVI''' ||[[Montevideo]], [[Uruguay]]|| November 1998 ||[[Contraloría General de la República del Uruguay]]||
|-
|'''XVII''' ||[[Seoul]], [[South Korea]]|| October 2001 ||[[Board of Audit and Inspection|Board of Audit and Inspection of Korea]]||
|-
|'''XVIII''' ||[[Budapest]], [[Hungary]]|| October 2004 ||[[Hungarian State Audit Office]]||
|-
|'''XIX'''||[[Mexico City]], [[Mexico]]|| November 2007 ||[[Contraloría General de la República de Mexico]]||[https://web.archive.org/web/20081007173620/http://www.incosai2007.org.mx/ https://web.archive.org/web/20081007173620/http://www.incosai2007.org.mx/]
|-
|'''XX''' ||[[Johannesburg|Johannesburg, South Africa]]|| November 2010 ||[[Auditor-General of South Africa]]||[http://www.incosai.co.za/en/ http://www.incosai.co.za/en/]
|-
|'''XXI''' ||[[Beijing]], [[People's Republic of China|PR China]]|| October 2013 ||[[National Audit Office of the People's Republic of China]]||
|-
|'''XXII''' ||[[Abu Dhabi]], [[United Arab Emirates|UAE]]|| December 2016 ||[[State Audit Institution of United Arab Emirates]]||http://www.incosai2016.ae
|-
|'''XXIII''' ||[[Moscow]], [[Russia]]|| September 2019 ||[[Accounts Chamber of the Russian Federation]]||https://incosai2019.ru/en
|-
|'''XXIV'''
|[[Rio de Janeiro]], [[Brazil]]
|November 2022
|[[Tribunal de Contas da União]]
|https://incosai2022.rio.br/
|}
== Memberships ==
{{Seealso|Supreme audit institution}}
The following supreme audit institution are members of INTOSAI:<ref name="intosai.org"/>
===Full Members===
{{div col}}
* {{ALB}}: [[State Supreme Audit (Albania)]]
* {{ALG}}: Cour des Comptes
* {{AND}}: Tribunal de Comptes
* {{ANG}}: Tribunal de Contas de Angola
* {{ARG}}: Auditoría General de la Nación
* {{ARM}}: [[Audit Chamber of Armenia|Chamber of Audit]]
* {{AUS}}: [[Australian National Audit Office]]
* {{AUT}}: Rechnungshof
* {{AZE}}: Chamber of Accounts
* {{BAH}}: Office of the Auditor General
* {{BHR}}: National Audit Office
* {{BGD}}: [[Comptroller and Auditor General (Bangladesh)|Comptroller and Auditor General]]
* {{BAR}}: Auditor General's Office
* {{BLR}}: State Control Committee
* {{BEL}}: [[Court of Audit of Belgium]]
* {{BLZ}}: The Office of the Auditor General
* {{BEN}}: Chambre des Comptes de la Cour Suprême
* {{BTN}}: Royal Audit Authority
* {{BOL}}: Contraloría General del Estado
* {{BWA}}: Office of the Auditor General
* {{BRA}}: [[Tribunal de Contas da União]]
* {{BGR}}: [[Chamber of Audit (Bulgaria)|Chamber of Audit]]
* {{CPV}}: Tribunal de Contas
* {{KHM}}: National Audit Authority of Cambodia
* {{CAN}}: [[Auditor General of Canada]]
* {{CAF}}: Inspection Général d’État
* {{CHL}}: [[Comptroller General of Chile]]
* {{CHN}}: [[National Audit Office (China)|National Audit Office]]
* {{COL}}: Contraloria General de la República
* {{COM}}: Cour Suprême – Section des Comptes des Comores
* {{CRI}}: Contraloria General de la República
* {{CIV}}: Cour des Comptes de Côte d'Ivoire
* {{HRV}}: Drzavni Ured za Reviziju
* {{CUB}}: Contraloría General de la República de Cuba
* {{CYP}}: Audit Office of the Republic
* {{CZE}}: [[Supreme Audit Office (Czech Republic)|Supreme Audit Office]]
* {{DNK}}: [[Rigsrevisionen]]
* {{DJI}}: Cour des Comptes
* {{DMA}}: Audit Department
* {{DOM}}: Cámara de Cuentas de la República Dominicana
* {{EGY}}: [[Central Auditing Organization]]
* {{ERI}}: Office of the Auditor General
* {{FJI}}: Office of the Auditor General
* {{FIN}}: National Audit Office of Finland
* {{FRA}}: [[Court of Audit (France)|Court of Audit]]
* {{GAB}}: Cour des Comptes
* {{GMB}}: National Audit Office
* {{GHA}}: [[Ghana Audit Service]]
* {{DEU}}: [[Bundesrechnungshof]]
* {{GEO}}: State Audit Office of Georgia
* {{GRC}}: [[Court of Audit (Greece)|Court of Audit]]
* {{GRD}}: Audit Department
* {{GTM}}: Contraloría General de Cuentas
* {{GIN}}: Cour des Comptes
* {{GNB}}: Tribunal de Contas
* {{GUY}}: The Audit Office of Guyana
* {{HTI}}: Cour Supérieure CCA
* {{HND}}: Tribunal Superior de Cuentas
* {{HUN}}: Allami Számvevöszék
* {{ISL}}: Rikisendurskodun
* {{IND}}: [[Comptroller and Auditor General of India]]
* {{IDN}}: [[Audit Board of Indonesia]]
* {{IRN}}: Supreme Audit Court
* {{IRQ}}: Federal Board of Supreme Audit
* {{IRL}}: [[Comptroller and Auditor General (Ireland)|Comptroller and Auditor General]]
* {{ISR}}: [[State Comptroller of Israel]]
* {{ITA}}: [[Court of Audit (Italy)|Court of Audit]]
* {{JAM}}: Audit Department
* {{JPN}}: [[Board of Audit (Japan)|Board of Audit]]
* {{JOR}}: [[Audit Bureau of Jordan]]
* {{KAZ}}: Accounts Committee
* {{KEN}}: Kenya National Audit Office
* {{KIR}}: Kiribati National Audit Office
* {{flag|Kosovo}}: National Audit Office of Kosovo
* {{KWT}}: State Audit Bureau
* {{KGZ}}: The Accounts Chamber of the Kyrgyz Republic
* {{LAO}}: State Audit Organization
* {{LVA}}: Latvijas Republikas Valsts kontrole
* {{LBN}}: Cour des Comptes
* {{LSO}}: Office of the Auditor General
* {{LBR}}: General Auditing Commission
* {{LBY}}: Libyan Audit Bureau
* {{LIE}}: Finanzkontrolle des Fürstentums Liechtenstein
* {{LTU}}: Valstybės kontrolė
* {{LUX}}: Cour des Comptes
* {{MDG}}: Cour des Comptes
* {{MWI}}: National Audit Office
* {{MYS}}: [[National Audit Department (Malaysia)|National Audit Department]]
* {{MDV}}: Auditor General's Office
* {{MLI}}: Contrôle Général des Services Publics
* {{MLT}}: National Audit Office
* {{MHL}}: Office of the Auditor General
* {{MRT}}: Cour des Comptes de la République Islamique de Mauritanie
* {{MUS}}: National Audit Office
* {{MEX}}: [[Superior Auditor of the Federation]]
* {{FSM}}: Office of the Public Auditor
* {{MDA}}: [[Curtea de Conturi (Moldova)|Curtea de Conturi]]
* {{MCO}}: [[Commission Supérieure des Comptes]]
* {{MNG}}: Mongolian National Audit Office
* {{MNE}}: State Audit Institution of Montenegro
* {{MAR}}: Cour des Comptes
* {{MOZ}}: Tribunal Administrativo
* {{MMR}}: [[Office of the Auditor General (Myanmar)|Office of the Auditor General]]
* {{NAM}}: Office of the Auditor-General
* {{NRU}}: Department of Audit
* {{NPL}}: [[Office of the Auditor General (Nepal)|Office of the Auditor General]]
* {{NLD}}: [[Court of Audit (Netherlands)|Court of Audit]]
* {{NZL}}: Office of the Auditor-General
* {{NIC}}: Consejo Superior de la Contraloría General
* {{NER}}: Cour des comptes
* {{NGA}}: [[Office of the Auditor General for the Federation (Nigeria)|Office of the Auditor General for the Federation]]
* {{MKD}}: Drzaven zavod za revizija
* {{NOR}}: [[Office of the Auditor General of Norway]]
* {{OMN}}: State Audit Institution
* {{PAK}}: [[Auditor General of Pakistan]]
* {{PLW}}: Office of the Public Auditor
* {{PSE}}: State Audit and Administrative Control Bureau
* {{PAN}}: Contraloría General de la República de Panamá
* {{PNG}}: Auditor General's Office
* {{PRY}}: Contraloría General de la República
* {{PER}}: Contraloria General de la República
* {{PHL}}: [[Commission on Audit of the Philippines]]
* {{POL}}: [[Supreme Audit Office (Poland)|Supreme Audit Office]]
* {{PRT}}: [[Court of Auditors (Portugal)|Court of Auditors]]
* {{QAT}}: State Audit Bureau
* {{COG}}: Cour des Comptes et de Discipline Budgétaire
* {{ROU}}: [[Court of Audit (Romania)|Court of Audit]]
* {{RUS}}: [[Accounts Chamber of Russia]]
* {{RWA}}: Office of the Auditor General
* {{KNA}}: The Audit Office
* {{LCA}}: Office of the Director of Audit
* {{WSM}}: Samoa Audit Office
* {{STP}}: Tribunal de Contas
* {{SAU}}: [[General Court of Audit]]
* {{SEN}}: Cour des Comptes
* {{SRB}}: Drzavna revizorska institucija
* {{SYC}}: The Audit Department
* {{SLE}}: Audit Service Sierra Leone
* {{SGP}}: Auditor General's Office
* {{SVK}}: Najvyšši kontrolný úrad Slovenskej republiky
* {{SVN}}: [[Court of Audit of Slovenia]]
* {{SLB}}: Office of the Auditor General
* {{SOM}}: Office of the Auditor General
* {{ZAF}}: Auditor-General of South Africa
* {{ROK}}: [[Board of Audit and Inspection]]
* {{SSD}}: National Audit Chamber
* {{ESP}}: [[Court of Auditors (Spain)|Court of Auditors]]
* {{LKA}}: [[National Audit Office (Sri Lanka)|National Audit Office]]
* {{VCT}}: Audit Office
* {{SDN}}: National Audit Chamber
* {{SUR}}: Rekenkamer van Suriname
* {{SWE}}: [[Swedish National Audit Office]]
* {{CHE}}: Eidgenössische Finanzkontrolle
* {{SYR}}: The Central Organization of Financial Control
* {{TWN}}: [[Control Yuan]]
* {{TJK}}: Accounts Chamber of the Republic of Tajikistan
* {{TZA}}: National Audit Office
* {{THA}}: State Audit Office of the Kingdom of Thailand
* {{TLS}}: Tribunal de Recurso
* {{TGO}}: La Cour des Comptes
* {{TON}}: Audit Department
* {{TTO}}: Auditor General's Department
* {{TUN}}: Cour des Comptes
* {{TUR}}: [[Court of Accounts (Turkey)|Court of Accounts]]
* {{TUV}}: Office of the Auditor General
* {{UGA}}: Office of the Auditor General
* {{UKR}}: [[Accounting Chamber (Ukraine)|Accounting Chamber]]
* {{ARE}}: State Audit Institution
* {{GBR}}: [[National Audit Office (United Kingdom)|National Audit Office]]
* {{USA}}: [[Government Accountability Office]]
* {{URY}}: Tribunal de Cuentas de la República
* {{VUT}}: Office of the Auditor General
* {{VAT}}: Officium Recognitoris Generalis
* {{VEN}}: Contraloría General de la República
* {{VNM}}: State Audit Office of Vietnam
* {{YEM}}: Central Organization for Control and Auditing
* {{ZMB}}: Office of the Auditor General
* {{ZWE}}: Office of the Auditor General
{{div col end}}
===Supranational Organisations===
* {{EUR}}: [[European Court of Auditors]]
===Associate Members===
*{{lang|fr|[[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 ==
* [[Government performance auditing]]
* CGAP: [[Institute of Internal Auditors#Other certificates offered by the IIA]]
* [[INTOSAI Development Initiative]]
* [[Negative assurance]] and [[Positive assurance]]
* [[UNMAI]]
== References ==
{{reflist}}
==External links==
* A draft framework of ISSAI standards: [http://www.afrosai-e.org.za/HOME/Menu/TechnicalAdvancement/INTOSAIauditingstandards/tabid/82/Default.aspx www.afrosai-e.org.za]
* [https://web.archive.org/web/20110726182404/http://www.intosaijournal.org/editorials/editorialsjan03.html INTOSAI Marks 50 Years] ''International Journal of Government Auditing'' January 2003
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{{DEFAULTSORT:International Organization Of Supreme Audit Institutions}}
[[Category:International Organization of Supreme Audit Institutions| ]]
[[Category:Auditing organizations]]
[[Category:1953 establishments in Cuba]]
[[Category:Intergovernmental organizations]]
[[Category:Standards organisations in Austria]]