JURISAI was adopted at XXV INCOSAI

At the XXV INTOSAI Congress (INCOSAI), held from October 27 to 31 in Sharm El Sheikh, Egypt, the establishment of the International Organization of Supreme Audit Institutions with Jurisdictional Functions (JURISAI) was adopted.

This new entity, known as JURISAI, was formally established within the INTOSAI framework, as outlined in Article 3.3 of INTOSAI Statutes.

JURISAI assumes the legacy of the Forum of Jurisdictional SAIs, which was founded in 2015 under the initiative of SAI France in the frames of the INTOSAI Working Group on Value and Benefits of SAIs.

In 2016, at the XXII INCOSAI held in Abu Dhabi, a Paris Declaration of SAIs with jurisdictional functions was adopted.

SAIs with jurisdictional functions are SAIs responsible for conducting comprehensive external audits of state activities and possess the authority to impose legal accountability measures in cases of malfeasance or mismanagement, making decisions on the liability of those responsible under the law.

More than a quarter of INTOSAI member SAIs have judicial authority over government agencies responsible to them in financial matters, allowing them to independently hold individuals responsible for financial offenses.

The chronology of JURISAI:

• On November 21, 2023, at the 77th meeting of the INTOSAI Governing Board, representatives from SAIs of Brazil, Morocco, and France proposed the creation of a new organization affiliated with INTOSAI — the Organization of Supreme Audit Institutions with Jurisdictional Functions (JURISAI) — to succeed the Forum of Jurisdictional SAIs.
• In February 2024, 16 SAIs signed the Rabat Declaration establishing an independent JURISAI.
• In 2024, the JURISAI Statutes and Strategic Plan were adopted.
• On October 7–8, 2024, a kick-off meeting of JURISAI took place in Paris, France, where SAI France was elected as a Chair, SAI Morocco elected as a Secretary General and SAI Brazil assuming the role of Second Vice-Chair responsible for shaping the organization’s structure.

JURISAI comprises 31 SAIs and one international organization, with full membership limited to INTOSAI members.

JURISAI working bodies:

1. General Assembly — the primary working body;
2. Governing Board;
3. General Secretariat — SAI Morocco;
4. Committees:
   • Finance Committee;
   • Administrative Committee;
   • Communication Committee;
   • Capacity Development Committee.

On September 11, 2025, in Djibouti, the first meeting of the JURISAI Governing Board was held. During this event, the plans for the working committees of the organization were adopted, and the preparations for JURISAI’s representation at the XXV INCOSAI were finalized.