On November 21, 2023, the 77th INTOSAI Governing Board Meeting took place in Vienna (Austria) under the leadership of SAI Brazil.

Heads and senior officials of 22 Supreme Audit Institutions attended the main audit community event of the year. The delegation of the Accounts Chamber of the Russian Federation led by Acting Chair Ms. Galina Izotova joined the Meeting online.

Participants were presented with the reports of the Chair of the INTOSAI Governing Board and INTOSAI Secretary General (Austria) as well as reports on the results of the activities of the organization’s working bodies.

As noted by the Head of the SAI Austria, the INTOSAI Secretary General Dr. Margit Kraker, INTOSAI managed to successfully complete its tasks in full and carry out all planned activities. The activities and initiatives carried out by the General Secretariat in 2022–2023 focused mainly on assisting in capacity building of SAIs, expanding cooperation with international organizations, strengthening the role of SAIs in achieving the SDGs, supporting and fostering the independence of SAIs.

The Head of the Federal Court of Accounts of Brazil, Mr. Bruno Dantas, noted that the Rio Declaration determined the main guidelines for the development of the international audit community and priorities of SAI Brazil as INTOSAI Chair for the period 2022–2025.

• Creation of a Center for Advanced Studies (CASt) within the INTOSAI Supervisory Committee on Emerging Issues (SCEI) with the participation of representatives of INTOSAI Working bodies, International organizations and Research centers. The project goals are to expand cooperation between INTOSAI and academic community, to conduct scientific research on current issues of public audit
• Launch of SCEI Expert Group to conduct discussions on emerging issues, gather forecasts and risk management insights, and provide recommendations to the Governing Board
• Development of a digital tool for assessing government actions related to combating climate change - Climate Scanner. 18 SAIs, as well as the United Nations Department of Economic and Social Affairs (UNDESA), the World Bank and the Inter-American Development Bank (IDB) joined the pilot project. The first results will be demonstrated at the UN Climate Change Conference (COP 28) from November 30 to December 12, 2023 in the UAE.
• Creation of Organization for SAIs with Jurisdictional Function (JuriSAI). The mission of the Organization is to promote the SAI model with judicial powers, harmonize methods, approaches and practices for exercising these powers among SAIs.

The Accounts Chamber of the Russian Federation supported the key SAI Brazil initiatives. SAI Russia Acting Chair Ms. Galina Izotova noted the importance of continuity and consistency of INTOSAI projects. The launch of the new SCEI Expert Group was a development of the activities of SAI Russia as INTOSAI Chair and Head of the Supervisory Committee on Emerging Issues in 2019–2022. Galina Izotova also outlined the need to develop the expert INTOSAI capacities and presented key projects of the Accounts Chamber on that subject.

The intention to foster a professional dialogue with the expert community is close and clear to us,” she emphasized. - The development of audit based on the analytical function, expert interaction with leading research institutes are among the priority tasks of the Accounts Chamber Development Strategy. To expand professional cooperation the Accounts Chamber opened a basic department at the Financial University under the Government of the Russian Federation, launched a digital expert platform and conducts an annual competition on evidence-based audit.

Following the meeting, the Governing Board approved the INTOSAI Communication Strategy 2023–2028, as well as projects to set up a Center for Advanced Studies and Organization for SAIs with Jurisdictional Function. The GB members also approved the Strategic development plan for the INTOSAI Framework of Professional Pronouncements in 2023-2025 and supported the candidacy of the SAI Indonesia to host the XXVI INTOSAI Congress in 2028.