Letter from the Chair of INTOSAI - October 2025

As we approach the conclusion of the Brazilian Federal Court of Accounts (TCU) term as Chair of INTOSAI, I address you all with deep gratitude and pride to share reflections on the progress achieved and the legacy built in service of this organization of such great importance.

From the outset of our journey, we made a firm commitment to strengthen INTOSAI's position as a global voice dedicated to promoting good governance, transparency, and accountability. We worked tirelessly to consolidate the relevance of Supreme Audit Institutions (SAIs) on the international stage, fostering initiatives that address contemporary challenges while anticipating future trends.

Among the most significant milestones of recent years, I highlight the launch of the ClimateScanner initiative, led by the TCU and conducted under the INTOSAI Working Group on Environmental Auditing (WGEA). This initiative trained over 250 auditors from 142 SAIs around the world to assess government efforts to tackle climate change. The results of this initiative will be presented at COP30, in Belém, Brazil, allowing citizens across the globe to access national and global data directly from their mobile devices.

Another highlight was the development of the Practical Guide on Auditing Energy Transition, an initiative carried out in partnership with the INTOSAI Working Group on Audit of Extractive Industries (WGEI). The guide provides structured tools for auditing public policies on energy transition. A product of global and regional collaboration, it will be launched in high-level international forums such as COP30 and the OLACEFS General Assembly, reinforcing the role of SAIs in promoting sustainable energy transitions.

In the field of innovation, digital transformation has been a strategic priority, reflected in initiatives such as the ADOPTE Program and ChatTCU. The ADOPTE Program aims to accelerate digital transformation and expand the use of technology-based audits among OLACEFS member SAIs. It combines assessments of technological maturity with the development of ICT strategies and action plans. The program builds on INTOSAI Development Initiative (IDI) projects such as LOTA (Leverage On Technology Advancement) and pICTure.

Complementing these efforts, ChatTCU has emerged as a generative artificial intelligence tool designed to support activities such as document analysis, legal research, and translation. The ChatTCU source code has already been shared with some SAIs and other organizations, and we remain committed to expanding this collaboration.

We also advanced the gender equality agenda through programs such as ProInter: Women in Leadership, which promoted women's leadership in SAIs across different regions of the world, in alignment with the United Nations Sustainable Development Goals.

We must also highlight two important international recognitions that solidify the role of SAIs in promoting good governance and sustainable development. The adoption of Resolution 79/231 by the United Nations General Assembly, proposed by Brazil, was a landmark achievement, underscoring the relevance of SAIs in the global climate agenda and recognizing their independence and capacity to provide objective, impartial assessments of public policies. This recognition encourages countries to consider audit recommendations related to climate as essential tools for improving public policy. Equally important, the Leaders Declaration of the 17th BRICS Summit, held in Rio de Janeiro, included a reference to the BRICS SAIs group led by the TCU in 2025, highlighting the role of SAIs in advancing good governance, policy effectiveness, and the use of digital technologies such as artificial intelligence in their activities.

Finally, we celebrate the creation and consolidation of the International Organization of Supreme Audit Institutions with Jurisdictional Functions (JURISAI). Comprising 33 members, JURISAI is a permanent, autonomous, and independent entity that seeks to promote the jurisdictional model of public finance auditing, strengthening transparency, accountability, and good governance in the public sector. Evolving from the Forum of Jurisdictional SAIs, established in 2015, the organization aspires to be recognized as an affiliated body of INTOSAI, expanding its mandate to consolidate a framework of global and inclusive cooperation.

Throughout this term, we have dedicated ourselves to inspiring and promoting meaningful transformation. Today, INTOSAI stands as a more dynamic, connected organization, better prepared to face the challenges ahead. I extend my deepest gratitude to all members, partners, and colleagues who contributed to this journey. It has been an honor to serve as Chairman of such a distinguished organization.

I wish the incoming Chairman a term filled with achievements and progress. May we continue to build upon the foundations we have laid together, guiding INTOSAI toward an even more impactful and transformative future.