XXV INCOSAI: the 79th Meeting of the INTOSAI Governing Board

The first official event on the INCOSAI’ agenda was the 79th meeting of the INTOSAI Governing Board.

Its participants were provided with reports submitted by INTOSAI working bodies. Dr. Margit Kraker, Head of SAI Austria and INTOSAI Secretary General emphasized INTOSAI’s focus on fostering professional growth and strengthening the SAI role in the SDG implementation, the communication strategy improvement and the expansion of cooperation with other international organizations.

2025–2028 will prioritize implementation of digital technologies in professional pronouncements development, and introduction of ESG reporting practices into the professional pronouncements framework.

The General Secretariat

• The General Secretariat (SAI Austria) and the INTOSAI President (SAI Brazil in 2022–2025) developed the INTOSAI Brand book.
• The document serves to streamline INTOSAI’s visual style and communications.
• Brand book includes:
  • INTOSAI logo reference;
  • typography for printed documents;
  • color palette;
  • INTOSAI image use examples.

INTOSAI Professional Standards Committee

• The Committee Chair (European Court of Auditors) spoke on the development of the INTOSAI Framework of Professional Pronouncements. The main goal is to improve quality, clarity and versatility of public audit standards.
• Five project teams have been established:
  1. for digitizing documents and presenting them in a form accessible to users (led by the European Court of Auditors);
  2. for developing the common professional terminology and consistently implementing it (led by SAI Bahrein);
  3. for updating the contents and the descriptions of the key INTOSAI principles (led by SAI South Africa);
  4. for ensuring user convenience and clarity of the INTOSAI standards (led by SAI Kenia);
  5. for establishing new approaches to INTOSAI guidelines development (led by SAI India).

INTOSAI Capacity Building Committee

The Committee Chair (SAI South Africa) presented the updated SAI Performance Measurement Framework (SAI PMF).

The methodology has been brought in line with the updated INTOSAI standards: ISSAI 140 (Quality management for SAIs) and ISSAI 150 (Auditor Competence) and includes 25 assessment parameters grouped by 6 domains (independence and legal framework, internal governance and ethics, audit quality and reporting, financial management, human resources training and communication). The tool is not compulsory for INTOSAI members; its use is a matter of choice.

INTOSAI Policy, Finance, and Administration Committee

The Committee Chair (SAI Saudi Arabia) presented an interim report on INTOSAI efficiency and accountability in 2023–2025. Issues that need to be addressed by the audit community are strengthening SAIs’ independence, technology and finance limitations faced by SAIs in developing countries, professional pronouncement development and approval optimization, translating method documents into regional languages.

INTOSAI Supervisory Committee on Emerging Issues

• The Committee Chair (SAI Saudi Arabia) presented an interim report on INTOSAI efficiency and accountability in 2023–2025. Issues that need to be addressed by the audit community are strengthening SAIs’ independence, technology and finance limitations faced by SAIs in developing countries, professional pronouncement development and approval optimization, translating method documents into regional languages.
• The Committee Chair (SAI Brazil for 2022–2025) presented key findings of a study on international trends that will have an effect on SAI operations in the next 15 years. SAI Brazil developed a method guideline on the practical use of that study in SAI operations. The document makes it possible to systematize risks and make management more effective. Use of the guideline is recommended for drafting long-term development strategies, defining priority inspection areas, making audit matrices, preparing recommendations following control or analytical engagements.

SAI Russia

Mr. Dmitry Zaitsev, Member of the Board of SAI Russia, commented on the results of the organization’s three-year operational period, pointing out the need to update its basic documents in order to stay agile and coordinated when implementing the planned initiatives. The auditor drew the INTOSAI Governing Board members’ attention to the gaps in the Goal Committees’ regulations, including those pertaining to electing key officials. He suggested that the INTOSAI Governing Board would recommend the Goal Committees to review and, if needed, amend their basic documents. That approach will make INTOSAI’s governance processes more transparent, predictable and, therefore, more trustworthy. SAI Russia’s position was acknowledged by the Governing Board meeting.