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Tribunal de Contas da União

Rio Declaration is approved at INCOSAI 2022

The Rio Declaration sets out guidelines for the action of the supreme audit institutions in the next few years
Por Secom TCU

Three days were spent debating the themes that most affect the work of the Supreme Audit Institutions (SAI) of 147 countries. This integration and articulation work resulted in the adoption of the Rio Declaration, which marked the close of the XXIV International Congress of Supreme Audit Institutions (INCOSAI), which took place in Rio de Janeiro between November 9 and 11. The Rio Declaration consolidates the understanding about the themes discussed and establishes guidelines for the action of the SAI in the next few years. The capacity of responses to crisis situations is one of them. The recent Covid-19 pandemic showed that the external control function needs to be prepared to react rapidly and contribute with governments in dealing with crises, whether they relate to health, finance or are caused by natural disasters. 

Global voice

Another guideline for supreme audit organizations is to adopt a global voice. The goal is to present a single discourse and a unified voice that shows decision-makers the integration and alignment of the SAI regarding subjects relevant to external audit, such as greater transparency, the reduction of public indebtedness and corruption, and the encouragement of social auditing. 

To that end, the Brazilian Federal Court of Accounts (TCU) intends to strengthen institutional relationships and increase the effectiveness of communication between INTOSAI and SAI with international bodies and with society to communicate the values and results of the work of the supreme audit institutions (SAI) more effectively all over the world. 

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All the supreme audit institutions are interested in achieving independence. Despite all the complexity around this issue, the Rio Declaration shows that it will be a priority for the SAIs in the coming years. For INCOSAI, the independence of the SAI is fundamental to producing audits that have the necessary impact for society.


The transparency of the actions of the SAI is another guideline of the Rio Declaration. For INCOSAI, transparency is essential in order to build credibility and trust. Additionally, clear communication with their audiences of interest can help in the result of the work of the SAI.

Read the Rio Declaration in full.   


The president of the TCU and chair of INTOSAI, minister Bruno Dantas, expressed his pride in Brazil hosting the 24th INCOSAI. It was a time of companionship, friendship, sharing of knowledge, professional growth and many handshakes. We were all longing for the time when on-line meetings would finally give way to face-to-face interactions, he said. 
The truth is that the ties that bind us are stronger, said the minister, attributing part of the success of the event to the natural beauties of Rio de Janeiro and the joy of the people of Rio. It is a blessing to gather institutions from all over the world here in this city surrounded by the majestic tropical forest and by tourist attractions, such as the Sugar Loaf and Christ the Redeemer, one of the Seven Wonders of the modern world. 

The next INCOSAI

During the closing ceremony of INCOSAI, the SAI of Egypt was chosen to hold the vice-presidency of the International Organization of Supreme Audit Institutions (INTOSAI) and will host the XXV INCOSAI, in 2025.




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