XXV INCOSAI: Plenary session

At the plenary session, participants approved reports from the INTOSAI working bodies and regional organizations presented to the Governing Board.

Resolutions were passed in three areas:

I. Organization and Finance Issues

• Amendments to the INTOSAI Statutes, Regulations of the Supervisory Committee on Emerging Issues and the Committee on Knowledge Sharing, INTOSAI Working Groups’ Operational Rules were endorsed.
• INTOSAI Goal Committees’ operating plans were approved.
• Acknowledged:
  • the establishment of the Working Group on Follow-up Audit (led by SAI Malaysia),
  • the dissolution of the Working Group on the Value and Benefits of SAIs (led by SAI Mexico),
  • the transfer of chairmanship of the Working Group on Impact of Science and Technology on Auditing from SAI UAE to SAI Egypt,
  • the transfer of chairmanship of the Working Group on Environmental Auditing from SAI Finland to SAI Thailand.
• The creation of the Task Group on Strategic Planning led by SAI UK (to develop the new INTOSAI Strategic Plan for outlook after 2018) was endorsed.
• INTOSAI financial reports for 2022–2024 were approved.
• The indexation of membership fees by 17.82% for 2026–2028 was approved (the membership fee amounts are calculated on a case-by-case basis for each INTOSAI member state based on the UN ranking).
• The resolution on international registration of the INTOSAI logo was approved.
• The INTOSAI budget for 2026–2028 was endorsed.

II. Documents

• Amendments to standards: ISSAI 100 Fundamental Principles of Public-Sector Auditing, ISSAI 140 Quality management for SAIs and ISSAI 2000 Application of the Financial Audit Standards were approved.
• The Guidance on Audit of Information security (GUID 5101) in English, Arabic, Spanish, German and French languages was endorsed.
• 20 documents developed outside the INTOSAI International Framework of Professional Pronouncements (non-IFPP) were endorsed.

III. Key Appointments

Locations for the upcoming Congresses:
2028: SAI Indonesia (INCOSAI XXVI).
2031: SAI Saudi Arabia (INCOSAI XXVII).

New members of the INTOSAI Governing Board:
SAIs of the United Kingdom, Cameroon, the UAE, Pakistan, Senegal and the Czech Republic.
Powers of SAI Norway and SAI USA were extended.

INTOSAI External Auditors:
SAI South Korea and SAI Ecuador.