International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) , or in German International Organization of Supreme Audit Institutions is an umbrella organization of supreme audit institutions of individual states and the European Court of Auditors as a supranational organization, some organizations (including the World Bank ) as observers. It is based in Vienna and was founded in 1953. The President of the Court of Auditors of the Republic of Austria is automatically Secretary General of INTOSAI.
In 2010 the organization had 189 members: List of Members .
Its goal is global development and dissemination of knowledge as well as improving exams in the public sector.
International Standards of Supreme Audit Institutions (ISSAI)
The INTOSAI Professional Standards Committee (INTOSAI PSC) develops the International Standards of Supreme Audit Institutions (ISSAI). This is intended for use in audits in the public sector; the professional principles, which are in the drafting stage, are to be given the character of recommendations for the audit authorities organized in INTOSAI.
The building blocks of the ISSAI are:
- Principles (i.e. the Lima Declaration),
- Codices (e.g. the SAIs code of ethics ),
- Examination principles and guidelines as well as
- further governance guidelines for the public sector
Regional working groups
- Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), founded in 1965
- African Organization of Supreme Audit Institutions (AFROSAI), founded in 1976
- Arab Organization of Supreme Audit Institutions (ARABOSAI), founded in 1976
- Asian Organization of the Supreme Audit Office (ASOSAI), founded in 1978
- Pacific Association of Supreme Audit Institutions (PASAI), founded in 1987
- Caribbean Organization of Supreme Audit Institutions (CAROSAI), founded in 1988
- European Organization of Supreme Audit Institutions (EUROSAI), founded in 1990