The 77th Meeting of the Governing Board of the International Organization of Supreme Audit Institutions (INTOSAI) took place Vienna, Austria, on November 21. At the meeting, members deliberated on organizational policies, budget, long-term strategies, workplans, among other decisions for the functioning of the organization. 

The president of the Brazilian Federal Court of Accounts (TCU) and chair of INTOSAI, Minister Bruno Dantas, presented the progress made since the XXIV International Congress of Supreme Audit Institutions (INCOSAI), held in 2022, in Rio de Janeiro. Dantas spoke about partnerships and commitments in the areas of climate, gender equality, digital transformation, and sustainable development, including the collaboration with the United Nations Development Programme (UNDP) and the development of the ClimateScanner tool. 

"Strategic partnerships have strengthened the global network of audit institutions, laying the groundwork for long-term progress and ensuring that the impact continues to unfold long after Brazil's mandate at INTOSAI ends. This legacy resonates within the international community and within the global governance landscape, leaving a lasting mark on the pursuit of excellence in public sector auditing”, noted Dantas. 

The President also presented the initiatives of the Supervisory Committee on Emerging Issues (SCEI), coordinated by Brazil. In this context, the Governing Board approved the creation of the Center for Advanced Studies (CASt) within the structure of the SCEI. The CASt will connect Supreme Audit Institutions (SAIs) and academia, through grants for research projects and visiting programs, in order to solidify knowledge and best practices in auditing. 

"By expanding our source of information, including and enhancing the connection with academia, we aim to fulfill the important mission assigned to the SCEI: to inform and make recommendations to the Governing Board so that INTOSAI remains vigilant, proactive, and responsive in dealing with emerging risks and opportunities", assessed the President. 

Another topic covered at the meeting was the creation of JuriSAI, an organization dedicated to global promotion of SAIs jurisdictional activities. President Bruno Dantas presented the conceptual note on the creation of the group. Jurisdictional activities include verifying the legality of accounts and the administration of public servants and managers of public funds. This includes the investigation of personal culpability and imposition of penalties in cases of irregularities in the management of these resources. About 25% of INTOSAI's members have jurisdictional function. 

"Currently, each jurisdictional SAI has its own legislation and faces challenges individually. Sharing international best practices and expanding the dialogue will be helpful for all involved. JuriSAI will seek to be a unifying entity under INTOSAI, adhering its values and principles to guide and support SAIs with jurisdictional function worldwide”, advocated Dantas. 

The Governing Board supported the initiative. The organization will become official in the INTOSAI structure in 2024. "The establishment of JuriSAI represents a significant step in addressing the specific needs of SAIs with jurisdictional function and enhancing their cooperation worldwide", concluded the President.

Governing Board approves revision of ISSAI 140 

The International Standards of Supreme Audit Institutions 140, or ISSAI 140, a standard that addresses issues related to quality management in audits carried out by SAIs, was revised by a working group established by INTOSAI in March 2022. The update meets the constantly evolving needs of SAIs and ensures the continued relevance and effectiveness of audits. During the meeting, the Governing Board approved the revised version of ISSAI 140.  

The goal is to continue ensuring that audits meet the expected quality standards, are based on solid principles, and produce reliable results, promoting transparency, accountability, and the effectiveness of government audits worldwide. 

Throughout the day, representatives from committees, regional groups, the Task Force on Communication, the INTOSAI Development Initiative (IDI), and other bodies and members of the organization, presented initiatives and progress in each area. 

To learn more about INTOSAI's performance, visit: https://www.intosai.org/