International Organization of Supreme Audit Institutions

International Organization of Supreme Audit Institutions
Abbreviation	INTOSAI
Motto	Experientia Mutua Omnibus Prodest, "Mutual experience benefits all"
Formation	1953
Type	IGO
Headquarters	Vienna, Austria
Website	http://www.intosai.org

The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General Offices of nations.

INTOSAI was founded in 1953^[1] in Havana, Cuba.^[2] 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).^[1]

The members of INTOSAI are the primary external auditors of the United Nations.^[2] The UN's General­ Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.^[3]

INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).^[4] 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)

The ISSAIs, International Standards of Supreme Audit Institutions

The 'International Standards of Supreme Audit Institutions' ISSAI are a benchmark for auditing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs

The ISSAIs can be found at INTOSAI.ORG and issai.org. The list of ISSAIs if in the table below:

• Auditing Standards (ISSAI-numbers of 3 digits) stipulate general principles and postulates for carrying out the audit work;
• Implementation Guidelines (ISSAI-numbers of 4 digits) give more detailed guidance, practical assistance to SAIs in implementing the Standards in their individual constituents.

Hier­­archical level of the text	ISSAI series	Name	Notes	Link to ISSAI document
Level 1: Founding Principles	ISSAI 1	The Lima Declaration (endorsed 1977)	Comprehensive precepts on auditing in the public sector
Level 2: Prerequisites	ISSAI 10-40	Prerequisites for the Functioning of Supreme Audit Institutions	* The 'ISSAI 30' Code of Ethics is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standards)
Level 3: Fundamental Auditing Principles	ISSAI 100-400	Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards
Level 4: Auditing Guidelines	ISSAI 1000-1810	Financial Audit Guidelines		Financial_Audit_Guidelines_E.pdf
	ISSAI 3000-3100	Performance Audit Guidelines
	ISSAI 4000-4200	Compliance Audit Guidelines
	ISSAI 5000-5010	Guidelines on auditing International Institutions
	ISSAI 5100-5140	Guidelines on Environmental Audit
	ISSAI 5200-5240	Guidelines on Privatisation
	ISSAI 5300-5399	guidelines on IT-audit
	ISSAI 5400-5499	Guidelines on Audit of Public Debt
	ISSAI 5500-5599	Guidelines on Audit of Disaster-related Aid
	ISSAI 5600-5699	Guidelines on Peer Reviews
Guidance for Good governance	INTOSAI GOVs 9100 - 9230	Internal Control and Accounting Standards		www.issai.org/media(891,1033)/Internal_Control_Standards.pdf

Two main types of audit

The INTOSAI Auditing Standards distinguish basically two types of audit that a Government Auditor may perform:

• Regularity audit or Statutory audit, which is a Financial audit of the financial reporting or budget reporting of the audited entity.

In a regularity audit, the audit report contains the auditor's opinion.

• Performance audit, refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.

In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).

The INTOSAI's (and GAO's or ECA's) Performance audit correspond to the Review Engagements or "Assurance Engagements other than Audits" of the IFAC.

Adoption by intergovernmental organizations

In addition to the INTOSAI members (the Supreme Audit Institutions), the following intergovernmental organizations have adopted INTOSAI AS:

• Council of Europe
• European Communities
  • The European Court of Auditors performs its audits in accordance with the IFAC and INTOSAI Auditing Standards and Codes of ethics, in so far as these are applicable in the European Community context.^[5]
• European Centre for Medium-Range Weather Forecasts
  • Audit by two appointed Supreme Audit Institutions.
• European Space Agency
  • Audit by an Audit Board composed of Supreme Audit Institutions auditors.
• EUMETSAT
  • Audit by an appointed Supreme Audit Institution.
• International Criminal Police Organization
• North Atlantic Treaty Organization
• Organisation for Economic Cooperation and Development
  • Audit by a Supreme Audit Institution.
• The United Nations
  • The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs^[6] (International Standards on Auditing). The Board is composed of three Supreme Audit Institutions chairmen, familiar with and usually using the INTOSAI Auditing Standards.^[7]

INTOSAI and Internal Audit

The Institute of Internal Auditors (IIA) is among the 4 associated members of the INTOSAI.^[8]
The INTOSAI is a strong advocate for the establishment of Independent Internal audit in public entities.

• ISSAI 1610 – Using the Work of Internal Auditors
• INTOSAI Guidance for Good governance : INTOSAI GOVs 9100 - 9230

The guidance 'INTOSAI GOV 9100' states: -(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit units exist where needed. Those audit units constitute an important element of internal control by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities." - "The creation of an internal audit unit as part of the internal control system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors (IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".

Regional working groups

• AFROSAI: African Organization of Supreme Audit Institutions
• ARABOSAI: Arab Organization of Supreme Audit Institutions
• ASOSAI: Asian Organization of Supreme Audit Institutions
• CAROSAI: Caribbean Organization of Supreme Audit Institutions
• EUROSAI: European Organization of Supreme Audit Institutions. For more information please see website.
• OLACES: Organization of Latin American and Caribbean Supreme Audit Institutions
• PASAI: Pacific Association of Supreme Audit Institutions

List of INCOSAI Conferences

INCOSAI	Place	Date	Host	Information
I	Havana, Cuba	November 1953	Ministry of Auditing and Control of the Republic of Cuba
II	Brussels, Belgium	September 1956	Court of Audit of Belgium
III	Rio de Janeiro, Brazil	May 1959	Tribunal de Contas da União
IV	Vienna (Austria)	May 1962	Court of Audit of the Republic of Austria
V	Jerusalem, Israël	June 1965	State Comptroller's Office of Israel
VI	Tokyo, Japan	May 1968	Board of Audit of Japan
VII	Montreal	September 1971	Office of the Auditor General of Canada
VIII	Madrid	May 1974	Tribunal de Cuentas
IX	Lima	October 1977	Contraloría General de la República del Perú
X	Nairobi, Kenya	June 1980	Office of the Comptroller and Auditor General of Kenya
XI	Manila, Philippines	April 1983	Philippine Commission on Audit
XII	Sydney	April 1986	Australian National Audit Office
XIII	Berlin, Germany	June 1989	Bundesrechnungshof	German commemorative stamp from XIII INCOSAI
XIV	Washington	October 1992	Government Accountability Office
XV	CairoEgypt	September - October 1995	Central Auditing Organization of Egypt
XVI	Montevideo, Uruguay	November 1998	Contraloría General de la República del Uruguay
XVII	Seoul, Korea	October 2001	Board of Audit and Inspection of Korea
XVIII	Budapest, Hungary	October 2004	Hungarian State Audit Office
XIX	Mexico City, Mexico	November 2007	Contraloría General de la República de Mexico	http://www.incosai2007.org.mx/
XX	Johannesburg, South Africa	November 2010	Auditor-General of South Africa	http://www.incosai.co.za/en/
XXI	Beijing, People's Republic of China	2013	National Audit Office of the People’s Republic of China

Members of INTOSAI

Typical title of the members of INTOSAI: Office of the Chief Financial Controller / Comptroller / Comptroller General / Auditor General / Comptroller and Auditor General...
The list below is not exhaustive.

Country/Area	INTOSAI Member	Responsible
♦The European Union	The European Court of Auditors, the fifth institution of the European Union, established in 1975 in Luxembourg to audit the accounts of EU institutions	The President of the ECA.
Australia	Australian National Audit Office	Auditor General of the Australian National Audit Office
Austria	Court of Audit of the Republic of Austria
Belgium	Court of Audit of Belgium
Bolivia	Contraloría General de la República de Bolivia
Brazil	Tribunal de Contas da União
Canada		Auditor General of Canada
Chile	Contraloría General de la República de Chile
China	National Audit Office of the People's Republic of China	Auditor General of China
Hong Kong		Director of Audit of Hong Kong
Colombia	The Office of the Comptroller General of the Republic of Colombia (Spanish: Contraloría General de la República de Colombia) is an independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds	Comptroller General of Colombia (Contralor General de la República, currently Dr. Julio César Turbay Quintero) http://www.contraloriagen.gov.co
Costa Rica	Contraloría General de la República de Costa Rica
Cuba	Ministry of Auditing and Control of the Republic of Cuba
Ecuador	Contraloría General de la República del Ecuador
Egypt	Central Auditing Organization of Egypt
France	Cour des Comptes	"First President of the Cour des Comptes" FR fr:Premier président de la Cour des comptes (could be translated as "Chief Baron" of the French Court of Audit, by analogy with the judges of the English Court of Exchequer)
Germany	Bundesrechnungshof
Greece	Chamber of Accounts (Greece)
Guatemala	Contraloría General de Cuentas de la República de Guatemala
Honduras	Contraloría General de la República de Honduras
Hungary	Hungarian State Audit Office
India	Office of the Comptroller and Auditor General of India	The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution of India, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies. The reports of the CAG are taken into consideration by the Public Accounts Committees, which are special committees in the Parliament of India and the state legislatures (Vidhan Sabha and Vidhan Parishad). The CAG of India is also the head of the Indian Audits and Accounts Service, which has over 58,000 employees across the country.
Indonesia	Audit Board of the Republic of Indonesia, "Badan Pemeriksa Keuangan" (Cf. Constitution of Indonesia)	Chairman of the Audit Board of the Republic of Indonesia (currently Hadi Poernomo) http://www.bpk.go.id
Ireland	Office of the Comptroller and Auditor General (Irish: Ard-Reachtaire Cuntas agus Ciste)	The Comptroller and Auditor General is a constitutional officer whose office was established under Article 33 of the Constitution of Ireland. The CAG is appointed by the President on the nomination of Dáil Éireann. Based in Dublin Castle, the CAG operates independently of government. The office of the CAG is required to audit all accounts of moneys and all spending authorized by the legislature. The current CAG is John Buckley. The office of the CAG deals directly with citizens along with State officials.
Israël	State Comptroller's Office of Israel	State Comptroller's Office
Italy	Corte dei conti
Japan	Board of Audit of Japan
Kenya	Office of the Comptroller and Auditor General of Kenya	Comptroller and Auditor General of Kenya
Korea	Board of Audit and Inspection of Korea
Mexico	Contraloría General de la República de Mexico
Nicaragua	Contraloría General de la República de Nicaragua
Norway	Office of the Auditor General of Norway
Pakistan		Auditor General of Pakistan
Panamá	Contraloría General de la República de Panamá
Paraguay	Contraloría General de la República del Paraguay
Perú	Contraloría General de la República del Perú
Philippines	Philippine Commission on Audit
República Dominicana	Contraloría General de la República de República Dominicana
Scotland		Auditor General for Scotland
Singapore		In Singapore, the body managing tax records is referred to as The Comptroller of Income Tax.
Slovenia	Court of Audit of the Republic of Slovenia	President of the Court of Audit of the Republic of Slovenia
South Africa		Auditor-General (South Africa)
Spain	Tribunal de Cuentas	The President of the Court of Accounts - currently Manuel Núñez Pérez
Sri Lanka		Auditor General of Sri Lanka
Taiwan	Control Yuan of the Republic of China
The United States	The GAO	Comptroller General of the United States; Cf. Generally Accepted Government Auditing Standards or GAGAS or Yellow Book
UK	The National Audit Office	Comptroller and Auditor General
Uruguay	Contraloría General de la República del Uruguay
Venezuela	Contraloría General de la República de Venezuela

See also

• Government performance auditing
• CGAP: Institute of Internal Auditors#Other certificates offered by the IIA
• Negative assurance and Positive assurance

References

1. ^ ^{a b} Hussey, Roger; Ong, Audra Wei Ming (2006), International Financial Reporting Standards Desk Reference, Hoboken, New Jersey: John Wiley & Sons, p. 289, ISBN 9780471727156, OCLC 57573800, http://books.google.com/?id=RZmspx3g9qgC&printsec=frontcover#PPA289,M1 
2. ^ ^{a b} Franda, Marcus F. (2006), The United Nations in the Twenty-first Century: Management and Reform Processes in a Troubled Organization, Lanham, Maryland: Rowman & Littlefield, p. 219, ISBN 9780742553347, OCLC 62895793, http://books.google.com/?id=OA6b7qv5BMoC&printsec=frontcover#PPA219,M1 
3. ^ http://www.un.org/auditors/board/mandate.shtml#cm
4. ^ Shah, Anwar (2007), Performance Accountability and Combating Corruption, Washington, D. C.: World Bank, p. 309, ISBN 978082136941, OCLC 77116846, http://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/DisruptingCorruption.pdf 
5. ^ http://eca.europa.eu/portal/page/portal/audit
6. ^ http://www.un.org/auditors/board/modusop.shtml#soa
7. ^ The INTOSAI Financial Audit Guidelines will be based on the International Standards on Auditing (ISA) issued by the IAASB http://www.afrosai-e.org.za/HOME/Menu/TechnicalAdvancement/INTOSAIauditingstandards/tabid/82/Default.aspx
8. ^ Official membership list http://www.intosai.org/en/portal/about_us/organisation/membership_list/

External links

• www.intosai.org
• A draft framework of ISSAI standards: www.afrosai-e.org.za
• INTOSAI Marks 50 Years International Journal of Government Auditing January 2003