Adopted in 2019 as a key outcome of the XXIII INTOSAI Congress in Moscow (Russian Federation)

Collection of Cases and Best Practices

U-INTOSAI is a new international educational online platform focused on the development of public audit and capacity building for Supreme Audit Institutions based on the INTOSAI Moscow Declaration.

As stipulated by the Moscow Declaration, to ensure value and benefits, supreme audit institutions and INTOSAI need to be able to apply new approaches and take advantage of opportunities to meet emerging challenges

Supreme Audit Institutions develop a strategic approach to public audit to support the achievement of national priority objectives and Sustainable Development Goals (SDGs).

The unique position of Supreme Audit Institutions in the public sector makes it possible to collect and analyze large amounts of data from auditees. Analysis of this data with the use of modern information technologies and methods helps to achieve qualitatively new audit results thus improving public resources management.

Supreme Audit Institutions promote open government, accountability and availability of data, source codes and algorithms.

Results of the survey on the occasion of the one-year anniversary since the adoption of the Moscow Declaration at XXIII INCOSAI

Supreme Audit Institutions are recognized as important players in the implementation of the Sustainable Development Goals (SDGs).