TCU Leads International Initiatives to Explore the Future of Trust in Institutions
By Secom / Serint
The Brazilian Federal Court of Accounts (TCU) is leading an initiative by the International Organization of Supreme Audit Institutions (INTOSAI) to address one of today's most pressing challenges: the growing erosion of trust in public institutions.
This forward-looking (foresight) project aims to understand how trust can be rebuilt, sustained, and strengthened in a context of systemic disruption. It positions Supreme Audit Institutions (SAIs) as reliable pillars of transparency, accountability, and evidence-based governance across different national and regional contexts. The initiative is closely aligned with the report Navigating Global Trends, approved by INTOSAI at the end of 2024, which identified the erosion of trust as one of seven key trends likely to shape the future of government audit worldwide.
Declining trust in institutions has tangible impacts on public governance. It makes policy implementation more difficult, undermines resource mobilization, and weakens the ability to build consensus around critical issues such as climate change, the regulation of emerging technologies, and inequality. In government audit, this environment may also affect the independence and effectiveness of SAIs.
A Global Coalition
The project brings together a broad international coalition, reflecting INTOSAI's diversity and global reach. Its technical working group includes representatives from the following SAIs, nominated by members of INTOSAI's Supervisory Committee on Emerging Issues (SCEI):
- Egypt (INTOSAI Chair)
- Austria (INTOSAI General Secretariat)
- Indonesia (INTOSAI Vice-Chair)
- Brazil (SCEI Vice-Chair)
- Morocco (AFROSAI)
- China (ASOSAI)
- India (Knowledge Sharing Committee - KSC)
- European Court of Auditors (Professional Standards Committee PSC)
- United Kingdom (EUROSAI)
- Turks and Caicos (CAROSAI)
- Finland (WGEA)
Brazil's leadership of the initiative reinforces TCU's role as an international benchmark in areas such as strategy, innovation, and public sector governance.
Next Steps
Scheduled for completion in October 2026, the project is expected to produce practical recommendations to help SAIs address the erosion of trust in institutions. Its findings will be presented to the INTOSAI Governing Board in November this year.
The initiative is also expected to strengthen international cooperation by expanding the exchange of experiences and fostering joint solutions to complex challenges that transcend national borders.
TCU's leadership role
At the forefront of this global effort, TCU further consolidates its position as an active contributor to innovative responses to contemporary governance challenges. The initiative underscores the institution's international recognition for its ability to anticipate trends, promote strategic thinking, and support the strengthening of public institutions.