XXV INCOSAI Themes

The key themes for the XXV INCOSAI were:

• The Role of SAIs in Auditing Central Banks and Government Activities during Financial and Economic Crises;
• The Use of Artificial Intelligence Techniques in Auditing (led by SAI Egypt).

SAI Egypt jointly with SAI USA and SAI Norway hosted a series of meetings in order to prepare concept documents, define the structure and the key areas for analysis, as well as to develop research questionnaires. The final version was sent out to all INTOSAI members, to collect data on SAIs’ digital practices, features of central bank functioning and challenges faced by SAIs when evaluating government operations in times of crises. The research acknowledged the experience of SAI Russia.

Central banks play a crucial role in crisis response, and SAIs are there to provide an independent assessment of how effective the steps they take are. Some SAIs have a broad mandate, including auditing monetary policy and liquidity programs; others are limited to reviewing financial reports. The document emphasizes that SAIs can have an effect on financial systems’ stability by providing timely recommendations. Improving auditors’ competences and expanding SAIs’ cooperation with financial oversight bodies are listed as priorities.

Digitalization is a persistent trend in public administration development. Artificial intelligence (AI) is considered a supplementary tool that can strengthen auditors’ analysis by processing large amounts of data and automating routine operations. Auditors, however, remain personally responsible for the results

while the use of AI should be in line with the ethics, transparency and data protection principles.

After an open discussion, the Sharm El-Sheikh Declaration, defining the strategic goals of the audit community for 2025–2028 was adopted. The document calls for strengthening independence, sustainability and competence potential of SAIs and introducing innovation public funding use control methods. A special focus was on developing ethical and managerial standards in the area of artificial intelligence, improving method approaches to central bank audits. The Declaration also emphasized the role SAIs play in achieving the Sustainable Development Goals and set out priorities for developing future auditors’ competences.