The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General/Auditor General Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI). It publishes the quarterly International Journal of Government Auditing. Examples of its major publications are:
- Guidelines for Internal Control Standards for the Public Sector (1992 - The current text is the 2004 revision by the INTOSAI Internal Control Standards Committee, approved by the XVIIIth INCOSAI of October 2004. It has been subsequently integrated in the INTOSAI standards/guidances as "INTOSAI GOV 9100"). It relies upon the COSO's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal Control and IIA's definition of Internal Audit.
- Guidelines on Best Practice for the Audit of Privatizations, (1998)
- Guidance for Planning an Audit of Internal Controls for Public Debt, (2002)
Read more about International Organization Of Supreme Audit Institutions: The ISSAIs, International Standards of Supreme Audit Institutions, Two Main Types of Audit, Adoption By Intergovernmental Organizations, INTOSAI and Internal Audit, Regional Working Groups, List of INCOSAI Conferences, Members of INTOSAI, See Also
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